Finance Ministry Notifies Additional India-Bhutan Land Customs Route at Samrang [Read Notification]

The Ministry of Finance, Department of Revenue, on May 6, 2026, amended earlier Notification No. 63/1994-Customs (N.T.) to notify an additional land customs route along the India-Bhutan border under Section 7 of the Customs Act, 1962. The amendment will help movement through the Samrang point and will expand customs infrastructure for cross-border trade connectivity between India and Bhutan.

The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC) in exercise of powers under clauses (b) and (c) of Section 7(1) of the Customs Act, 1962. Through the amendment, the Government inserted a new entry against serial number 3 relating to the land frontier of Bhutan in the principal notification dated November 21, 1994.

The notification inserts “Samrang” as an additional notified land customs route under the Bhutan frontier category. Under the amendment, the “Rangia-Tamulpur-Dimakuchi motorable road from Samrang (India) to Samrang (Bhutan)” has been officially notified for customs purposes. The inclusion of the route is aimed at streamlining movement and trade operations across the India-Bhutan border through the newly specified corridor.

The original Notification No. 63/1994-Customs (N.T.) specifies customs ports, airports, inland container depots and land customs stations for import and export operations. The latest amendment further broadens the notified customs framework for border trade infrastructure.

The amendment has been made under Section 7 of the Customs Act, which empowers the Government to appoint customs ports, airports and land customs stations for the unloading and loading of imported or exported goods.

Thus, the newly notified Samrang route will now operate as an authorised customs corridor for cross-border movement between India and Bhutan in accordance with the Customs Act and applicable regulations.

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