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Customs Act and Customs Tariff Act Extended to India’s Continental Shelf, EEZ for Offshore Mineral Activities

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The Ministry of External Affairs has formally extended the applicability of the Customs Act, 1962 and the Customs Tariff Act, 1975 to India’s continental shelf and Exclusive Economic Zone (EEZ) for offshore mineral activities. 

The notification specifies two key categories of activities that will now fall within the customs law framework.

Firstly, the Offshore Mineral Operations will now fall within the customs law framework. The reconnaissance, exploration, or production of minerals carried out under operating rights granted in accordance with the Offshore Areas Mineral (Development and Regulation) Act, 2002, when undertaken in the continental shelf or EEZ of India.

Secondly, the supply of Goods for Offshore Activities will now fall within the customs law framework. The supply of any goods connected with or required for the offshore mineral activities mentioned above, including equipment, machinery, consumables, and other operational supplies.

This means that goods imported or supplied for offshore mineral exploration and production in these maritime zones may now attract customs duties, tariff classifications, and compliance obligations under Indian customs law.

The notification has been promulgated in exercise of powers conferred under Sections 6 and 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. With this extension, customs laws will now explicitly govern specified activities carried out beyond India’s territorial waters, particularly in offshore areas where mineral resources are explored and extracted.

As per the notification, the Customs Act, 1962 and the Customs Tariff Act, 1975 will apply to activities undertaken in the continental shelf of India and the Exclusive Economic Zone with immediate effect from the date of publication in the Official Gazette.

The extension has been made for clearly defined purposes, primarily linked to offshore mineral operations regulated under the Offshore Areas Mineral (Development and Regulation) Act, 2002.

Notification Details

Date: 16/12/2025

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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