CA Corner · Breaking

Government Permits Extension of Four-Month ATA Carnet Validity Under Notification

Originally reported by Taxguru as: Custom Duty | Government Allows Extension of Four-Month ATA Carnet Period Under Customs Notification 36/2026

14 Nov 2026, 12:07 pm IST · Xecute.finance News Desk

The crisp read

The government has authorized Customs authorities to extend the standard four-month ATA Carnet re-export period. This extension can be granted up to the ultimate validity date of the ATA Carnet document itself. The update is operationalized through the provisions of Customs Notification 36/2026.

Deep dive - the full story

Under Customs Notification 36/2026-Customs, the government has empowered Customs authorities to extend the conventional four-month ATA Carnet period up to the total validity period of the respective ATA Carnet. An ATA Carnet is an international customs document that permits temporary importation of goods duty-free and tax-free into a country for up to one year, provided the goods are re-exported within the stipulated timeframe.

Previously, holding temporary goods beyond the standard four-month window required cumbersome local extensions or risked duty enforcement; the new rule streamlines this by linking the permissible domestic stay directly to the Carnet's overall expiration date. Exporters, trade show organizers, and temporary goods custodians must formally request extensions from local Customs officials before the initial four-month term expires.

Trade professionals should verify Carnet expiration dates and maintain proper documentation to ensure seamless temporary clearance without unexpected duty liabilities. Keep track of your Carnet timelines to protect your temporary import privileges.

Source: taxguru.in

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