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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


What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 936 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 894 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1296 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 414 Views 0 comment Print

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...

February 13, 2025 360 Views 0 comment Print


Latest News


Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 198 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 1977 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 891 Views 0 comment Print

Explanatory Memoranda to Customs & Central Excise Notifications

Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...

February 1, 2025 411 Views 0 comment Print

Budget 2025-26 Customs Proposals: Key Changes

Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...

February 1, 2025 2667 Views 0 comment Print


Latest Judiciary


Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations

Custom Duty : CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold...

March 1, 2025 279 Views 0 comment Print

Customs Duty Exemption Cannot Be Denied When Export Obligation Fulfilled & EODCs Issued: CESTAT Delhi Delhi

Custom Duty : CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 cro...

February 28, 2025 210 Views 0 comment Print

Lack of proper SCN rendered detention of Rolex watch unlawful: Delhi HC

Custom Duty : Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in det...

February 28, 2025 267 Views 0 comment Print

Customs duty appeals not maintainable after resolution plan approval by NCLT

Custom Duty : CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court...

February 28, 2025 114 Views 0 comment Print

Customs officer not empowered to assess two or more shipping bills together

Custom Duty : Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fine...

February 21, 2025 321 Views 0 comment Print


Latest Notifications


Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 01.3.2025

Custom Duty : Notification No. 12/2025-Customs revises tariff values for crude palm oil, gold, silver, and more under the Customs Act, effective...

March 2, 2025 225 Views 0 comment Print

Admissibility of AIR Duty Drawback on Export Goods – CBIC

Custom Duty : CBIC clarifies that AIR duty drawback should not be denied based on non-duty paid inputs. Field formations must follow Circular No...

March 2, 2025 231 Views 0 comment Print

2nd Corrigendum to Notification No. 26 of 2024 Customs (ADD)

Custom Duty : The Ministry of Finance issues a corrigendum to Notification 26/2024-CUSTOMS (ADD), clarifying details on Textured Toughened Glass...

February 28, 2025 168 Views 0 comment Print

India Imposes 20% Countervailing Duty on Saccharin Imports

Custom Duty : India imposes a 20% countervailing duty on saccharin imports from China for five years to prevent subsidization and protect domest...

February 26, 2025 180 Views 0 comment Print

Notification 15/2025: Amendments to notification No. 50/2017-Customs

Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...

February 21, 2025 633 Views 0 comment Print


Assessment of Duty of Gold/Silver in SEZ-Clarification Reg

December 23, 2002 508 Views 0 comment Print

It has been brought to the notice of the Board that under the SEZ Scheme, the assessment of gold/silver is done at the tariff rate of duty and not at effective rate

Notification No. 140/2002-Customs, dated: 23.12.2002

December 23, 2002 244 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely.

Import of pets under Baggage – Reg

December 23, 2002 763 Views 0 comment Print

I am directed to refer to Board’s instructions issued vide Circular No.9/2002 dated 30th January, 2002 on the above mentioned subject, wherein it was reiterated that bonafide pet animals

Removal of Brass Borings/Scrap to the Job Worker for Recycling into Brass Bars-Reg

December 20, 2002 469 Views 0 comment Print

It has been brought to the notice of the Board by an EOU manufacturing engineering products that during the course of production of brass glands, a lot of brass boring is generated which can be reused by getting it recycled into bars through a local job worker

Transfer of Unutilized Raw Material from one EOU/ EPZ/ STP/EHTP Unit to another EOU/EPZ/STP/EHTP Unit under Paragraph 6.16 of the Policy- Reg

December 20, 2002 1990 Views 0 comment Print

It has been brought to the notice of the Board that the EOUs and units in EPZ/EHTP/STP are not being allowed to transfer unutilized materials procured / imported duty free to other such unit in spite of explicit provision contained

Issuance of Transhipment Permit at Ports on Saturdays – reg

December 19, 2002 451 Views 0 comment Print

I am directed to invite your attention to the Board’s Circular No.79/2001-Cus., dated 7.12.2001 regarding simplification of procedure for transhipment of cargo from gateway ports to other ports/ICDs/CFSs.

Powers of Adjudication of Additional / Joint Commissioners of Customs – reg

December 17, 2002 634 Views 0 comment Print

As for other cases i.e. the show cause notices where the extended period is not invoked, as per the existing instructions the Additional Commissioners of Customs and Joint Commissioners of Customs

Customs procedure for shipment of export cargo to Bangladesh by the inland waterways route from Haldia Docks Complex-reg

December 17, 2002 586 Views 0 comment Print

These instructions may be brought to the notice of all concerned by way of issuance of suitable Pubic Notice/Standing Orders.

Supply of Goods by EOU/EPZ/SEZ units against Special Entitlement of Duty Free Import of Goods -Clarification Reg

December 17, 2002 649 Views 0 comment Print

In view of the of the position explained above, I am directed to convey that manufacturing units in SEZ may also be allowed to clear manufactured goods in DTA against special entitlement of duty free import of goods

Valuation treatment of royalty/license fees payable on imported films- reg

December 12, 2002 409 Views 0 comment Print

All the Chief Commissioner of Customs are requested to issue necessary instructions to the concerned assessing officers in their jurisdiction to strictly follow the above said instructions and difficulties, if any, may be brought to the notice of the Board immediately

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