The National Board of Revenue (NBR) has issued new regulations governing the licensing of Customs Clearing and Forwarding (C&F) agents, with the stated objective of improving service quality for importers and exporters and creating a more competitive and transparent customs brokerage environment.
The Customs Clearing and Forwarding Agent Licensing Regulations, 2026 were promulgated through a gazette notification (SRO No. 04-Ain/2026/Customs). The new rules repeal the Customs Agent Licensing Regulations, 2020 and have been issued in accordance with the Customs Act, 2023.
Until now, C&F agent licensing had been administered under a broader regulatory framework that did not provide a dedicated set of rules for the sector. According to the NBR, the introduction of a standalone and updated framework is intended to modernise customs brokerage operations, streamline procedures and better reflect the changing requirements of clearance and forwarding activities.
NBR officials have indicated that the revised regulations are expected to improve efficiency at customs stations, reduce administrative delays and strengthen compliance, with potential benefits for businesses involved in international trade.
A key change under the new rules is the removal of the requirement for prior NBR approval to determine the number of C&F agent licences at a specific customs station. Under the revised system, all applicants who meet eligibility criteria and pass the prescribed examination will be able to obtain a licence. The measure is intended to increase competition and widen participation in the profession.
The regulations also introduce a more structured and time-bound licensing process. The NBR will conduct examinations on a regular basis, and the full licensing procedure is to be completed within a defined timeframe each year, reducing uncertainty for applicants and ensuring the timely availability of licensed agents.
Another significant provision relates to the status of licences when a land customs station is declared closed. Previously, licences issued for such stations were cancelled. Under the new regulations, licences linked to closed land customs stations will no longer be automatically revoked. Instead, licence holders will be permitted to continue operations at other functional customs stations through an adjustment of jurisdiction, allowing business continuity.
The NBR has stated that the reforms are aimed at facilitating trade, aligning customs procedures with contemporary practices and supporting the government’s broader efforts to improve the ease of doing business.
Stakeholders in the import and export community have long called for a clearer and more flexible licensing regime for C&F agents. In a press release, the NBR said it expects the 2026 regulations to contribute to greater professionalisation of the sector and smoother customs clearance operations nationwide.
Bharat Tex Special Report 2026 
