16 January 2026 – Customs and Excise Act, 1964
- Draft amendments to rules under sections 40, 41 and 120 – Insertion of rules under sections 40 and 41 relating to the manner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments
- Customs Value Adjustment Calculation spreadsheet
Due date for comment: 30 January 2026
