Centre Extends Applicability of Customs Laws to Offshore Mineral Activities in India’s Continental Shelf and EEZ
The Centre has extended the Customs Act, 1962 and the Customs Tariff Act, 1975 to offshore mineral activities in India’s continental shelf and Exclusive Economic Zone
The Ministry of External Affairs has issued Notification No. G.S.R. 902(E), dated 16 December 2025, extending the applicability of the Customs Act, 1962 and the Customs Tariff Act, 1975 to offshore mineral activities carried out in India’s continental shelf and Exclusive Economic Zone (EEZ). The notification was published in the Gazette of India (Extraordinary) and came into effect from the date of publication.
The decision has been taken by the Central Government under the powers granted by the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976. With this move, customs laws that apply on land will now also apply to specific offshore operations related to mineral resources.
According to the notification, the extension of customs laws is limited to clearly defined activities. These include the reconnaissance, exploration, and production of minerals carried out under operating rights granted under the Offshore Areas Mineral (Development and Regulation) Act, 2002. The rules will apply when such activities are undertaken in the continental shelf or the EEZ of India.
The notification also covers the supply of goods connected to these offshore mineral activities. This means that equipment, machinery, and other goods supplied for exploration or production work in offshore areas will now be subject to customs duties, procedures, and compliance requirements under existing customs laws.
Key points of the notification include:
- Customs Act, 1962 and Customs Tariff Act, 1975 extended to India’s continental shelf and EEZ
- Applicability limited to offshore mineral exploration, production, and related activities
- Coverage includes supply of goods linked to such offshore operations
- Effective from the date of publication in the Official Gazette
The notification is huge for companies involved in offshore mining, oil and gas exploration, and related support services. Such entities will now need to factor in customs duties and follow prescribed procedures while importing or supplying goods for operations in India’s offshore zones.
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