Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...
Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...
Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...
Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
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...
Custom Duty : CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 cro...
Custom Duty : Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in det...
Custom Duty : CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court...
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...
Custom Duty : Notification No. 12/2025-Customs revises tariff values for crude palm oil, gold, silver, and more under the Customs Act, effective...
Custom Duty : CBIC clarifies that AIR duty drawback should not be denied based on non-duty paid inputs. Field formations must follow Circular No...
Custom Duty : The Ministry of Finance issues a corrigendum to Notification 26/2024-CUSTOMS (ADD), clarifying details on Textured Toughened Glass...
Custom Duty : India imposes a 20% countervailing duty on saccharin imports from China for five years to prevent subsidization and protect domest...
Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...
Difficulties, if any, in implementation of these instructions, may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular.
Trade has represented that the conditions laid down in paragraph 6 and Annexure-II of the Circular are restrictive as they restrict the job worker / supporting manufacturer to manufacture garments only for a particular merchant exporter.
The principal notification No.50/2000-Customs, dated the 27th April, 2000 was published in the Gazetted of India,. Extraordinary vide GSR NO. 366(E), dated the 27th April, 2000 and it was amended by notification No. 140/2000-Customs, dated the 14th November.
For the purposes of this notification, the anti-dumping duty shall be calculated in Indian currency and the “rate of exchange” applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time in exercise of the powers under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for the determination of the “rate of exchange” shall be the date of presentation of the “bill of entry” under section 46 of the said Customs Act.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 17/2001-Customs, dated the 1st March, 2001 [G.S.R.116 (E), dated the 1st March, 2001] and was last amended by notification No. 117/2001-Customs, dated the 13th November, 2001.
The principal notification 19/2001-Customs, dated the 1st March,2001 was published in the Gazette of India, Extraordinary part II Section 3 Sub-section(i) vide GSR.118(E)dated the 1st March,2001 and was last amended by notification No.110/2001-Customs, dated the 23rd October,2001.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 17/2001-Customs, dated the 1st March, 2001 [G.S.R.116 (E), dated the 1st March, 2001] and was last amended by notification No. 112/2001-Customs, dated the 31st October, 2001.
In view of the foregoing, you are requested to alert all subordinate Customs formations handling clearance of post parcels against the possibility of such attempts for smuggling
Difficulties, if any, faced in the implementation of the above instructions, may also be brought to notice of the Board at an early date.
In view of the above, it has been decided that CD-Rom drives designed for working in conjunction with an ADP machine and which satisfy note 5 to Chapter 84, would merit classification under 8471.70 as storage units. Pending provisional assessments may be finalised accordingly.
