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Custom Duty

Custom Duty Meaning, Calculators, Rules, exemptions  Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty

Latest Articles


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 204 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1569 Views 1 comment Print

Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 681 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 6978 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...

May 13, 2026 10785 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 330 Views 0 comment Print

India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 474 Views 0 comment Print

₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 582 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2874 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 675 Views 0 comment Print


Latest Judiciary


CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...

July 13, 2026 141 Views 0 comment Print

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...

July 13, 2026 114 Views 0 comment Print

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...

July 13, 2026 108 Views 0 comment Print

Statutory Appeal Is Proper Remedy Against Customs Redemption Fine & Penalty: Madras HC

Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...

July 12, 2026 123 Views 0 comment Print

Royalty Addition to Import Value Set Aside as Not a Condition of Sale: CESTAT Chennai

Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...

July 12, 2026 123 Views 0 comment Print


Latest Notifications


CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 195 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 354 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 114 Views 0 comment Print

CBIC Revises List of Goods Eligible for BCD Exemption for Lithium-Ion Cell Manufacturing

Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...

July 9, 2026 618 Views 0 comment Print

CBIC Grants Nil BCD on Goods for Mobile Phone Inductor Coil Modules Until March 2029

Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...

July 9, 2026 411 Views 0 comment Print


CBIC Auto-Approves IFSC Code Registration to Boost Trade

October 7, 2025 591 Views 0 comment Print

CBIC introduced system-based auto-approval for IFSC code registration, ending manual port-level checks. This streamlines the process for exporters to get incentives faster and enhances Ease of Doing Business.

Oven-Roasted Nuts: Areca Nuts Held as “Raw”, Others as “Roasted” by CAAR Mumbai

October 7, 2025 873 Views 0 comment Print

CAAR Mumbai ruled that oven-roasted areca nuts with 10–15% moisture content are to be classified as raw under Chapter 8, while roasted cashew, walnut, and pista nuts fall under Chapter 20 as roasted nuts per specific tariff entries.

Nominations Sought for India-EU-US Trade Control Exchange

October 6, 2025 774 Views 0 comment Print

CBIC seeks urgent nominations (AC to Addl. Commissioner) for the India-EU P2P-U.S. Strategic Trade Control (STC) Advanced Licensing and Enforcement Exchange in Brussels (Dec 2025).

CESTAT Upholds Confiscation of Smuggled Black Pepper, Reduces Penalty

October 5, 2025 327 Views 0 comment Print

CESTAT Kolkata, affirmed absolute confiscation of 22,120 kgs of foreign-origin black pepper smuggled without legal import documents and routes

Customs Department Directed to Pay Interest on Pre-Deposit Against Penalty

October 5, 2025 1200 Views 0 comment Print

The Customs Department was directed by CESTAT to pay interest on a pre-deposit, overturning a decision that denied it because the deposit was against a penalty. The ruling affirmed that Section mandates interest on the refunded amount after the appeal is decided.

Project Import Regulations not violated when auxiliary equipment re-deployed post project completion

October 4, 2025 495 Views 0 comment Print

CESTAT Mumbai held that re-deployment of auxiliary equipment post completion of project doesn’t amount to violation of Project Import Regulations, 1986. Accordingly, appeal allowed and impugned order is set aside.

CESTAT Refers Appeal to President Due to Multiple Benches Hearing Same Order

October 4, 2025 630 Views 0 comment Print

CESTAT Chennai refers appeal to President for a Special Bench, finding the same Customs order was challenged across multiple Benches, invoking the principle of comity.

Viewing card inserted into set top box is classifiable under CTI 8523 52 90

October 3, 2025 510 Views 0 comment Print

CESTAT Delhi held that the viewing card/smart card inserted into the set top box of DTH service provider is a good in itself and is not a part of the set top box. Hence, viewing cards is classifiable under CTI 8523 52 90 and not under 8529 90 90.

Confiscation not justified as non-filing Ex-Bond BoE for clearance from warehouse to SEZ mere procedural lapse

October 3, 2025 579 Views 0 comment Print

CESTAT Hyderabad held that non-filing of Ex-Bond BoE for clearance from customs bonded warehouse to SEZ is merely procedural lapse hence confiscation u/s. 113(i) not justifiable since there is no malafide intent. Accordingly, appeals are partly allowed.

Foreign Currency Not Baggage; Orders Release, Reduces Penalty: CESTAT Ahmedabad

October 3, 2025 582 Views 0 comment Print

CESTAT Ahmedabad rules it has jurisdiction over foreign currency seizure, distinguishing it from baggage. Orders release of seized currency and directs lower penalties on family members.

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