Circular No. 13/2026-Customs
F.No. 44210212017-Cus IV (Pt.)
Govemment of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Hall No 16049, Kart\ya Bhavan
New Delhi , 246 March ,2026
To
Alt Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Centml Tax
All Principal Commissioners/ Commissioners of Customs/Customs @reventive)
All Principal Director Generals/Dtector Generals under CBIC
Subject: Ease of Customs Duty Payment - Introduction of Payment Aggregator - Reg.
Madam/Sir,
Various initiatives have been introduced by CBIC in the recent years for facilitating the Trade by simplification of procedures, introduction of online facilities and improving transparency, thus leading to reduced time and cost during import and Export.
- One such initiative is Electronic Cash Ledger introduced in April 2023 for seamless integration with the banks and introduction of deposits for subsequent duty payrnents. This has been extended to courier shipments in March 2024. Various facilities are being continuously added to ease customs duty payment including onboarding of additional banks for intemet banking.
3.1 Taking this initiative forward, ICEGATE e-Payment platform has enabled Pa)'ment aggregator as an authorised mode to facilitate customs duty payment with the following features:
(a) Credit card or debit card or Unified Payment Interface (IIPI) introduced for the first time for customs duty payment
(b) Intemet banking through Payment aggregator mode will now allow payment tkough 41 Banks instead of23 live banks integrated directly.
(c) This payment aggregator option will complement the existing palment modes such as Intemet Banking tkough authorised banker mode and NEFT/RTGS payment through RBI.
3.2 As available in the other authorised modes, the pa).rnent aggregator mode also allows importer to make transaction-wise palnnent in the platform, wherein the systems shall route the payment instantaneously tkough ECL before accounting for duty pa),rnent.
3.3 It is to note that, as specified in the Etplanation to Regulation (3) of Customs (Electronic Cash Ledger) Regulations, 2022, wfule making deposit through this mode, any commission, if any payable to the bank in respect of such deposit will be bome by the person making deposit.
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Currently ICICI, IOB, SBI and HDFC bank have been onboarded on ICEGATE as paymenr aggegator. Subsequently, more banks will be added as and when the testing is completed with them.
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Necessary legal changes have also been carried out in Customs (Electronic Cash Ledger) Regulations, 2022 vide Notification No. 30/2026 dated 24s March,2026. A user manual on the Payment Aggregator facility to handhold and onboard users has been uploaded on the ICEGATE platform (https;//wrvw.icegate.gov.in/guidelines/palment-gateway).
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This Circular may be given wide publicity by issue of suitable Trade Notice/ Public Notice. The officers under your jurisdiction may be sensitized to handhold the stakeholders for making payment though the new Payment Aggregator facility. Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the Board.
Hindi version follows.
Yours
(it Panda)
Under Secretary
Customs-fv Section, CBIC
uscus4.dor@gov.in
