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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 939 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 282 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 213 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 228 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 171 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


Duty Drawback of Ready-made Garments in the wake of levy of terminal Excise Duty-regarding.

April 24, 2001 757 Views 0 comment Print

In terms of Chapter 4 of the Finance Bill, 2001, amongst other proposals of Central Excise Taxes, it has been proposed to subject ready-made garments and clothing accessories bearing a registered brand name or sold under a registered brand name, and falling under Central Excise Tariff Headings 62.01 and 62.02, to a Cenvat levy of 16% ad valorem with effect from 1.3.2001.

Declaration under Rule 12(1)(a)(ii) of Drawback Rule for availing AIR of Drawback.

April 20, 2001 2023 Views 0 comment Print

Brief details of cases where proof of import of duty payment has been insisted upon for claims under All Industry Rates by the Custom House may be brought to the notice of the Board.

Notification No. 16/2001-Customs (N.T.), Dated: 20.04.2001

April 20, 2001 388 Views 0 comment Print

In exercise of the power conferred by rule 3, read with rule 4 and rule 5, of the Customs and Central Exercise Duties Drawback Rules 1995, the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 41/2000-Customs(N.T.) dated 1st June, 2000, with effect from 1st March, 2001, namely.

Declaration under Rule 12(1)(a)(ii)of Drawback Rule for availing AIR of Drawback.

April 18, 2001 454 Views 0 comment Print

it is clarified that, as a matter of rule, no evidence of actual duties suffered or imported or indigenous nature of inputs, even if the All Industry Rate has customs portion, should be insisted upon by the field formations alongwith declaration filed by exporters under Rule 12(1) (a) (ii) of the Customs & Central Excise Duties Drawback Rules, 1995.

Consolidation of cargo at the gateway port-procedure-regarding

April 17, 2001 1186 Views 0 comment Print

Custodians may, thereafter, use the same containers to bring back LCL imports to various ICDs/CFSs. As regards consolidation of imported LCL cargo at the gateway port (or a CFS near gateway port) and subsequent transhipment to inland ICDs/CFSs, following procedure

Monitoring the pendency of Bills of Entry and Shipping Bills-Regarding

April 16, 2001 493 Views 0 comment Print

The large scale pendency of Bills of Entry and Shipping Bills at most of the Custom Houses is a cause of serious concern. Apart from the fact that the pendency of Bills of Entry has a direct bearing on revenue collection, this has also given rise to a number of complaints, and puts the department in a poor light.

Reg. Anti-dumping Duty on import of Partially Oriented Yarn (POY) of polyesters

April 12, 2001 334 Views 0 comment Print

For the purposes of this notification, “rate of exchange” applicable for the purposes of calculation of 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).

Reg. Anti-dumping Duty on import of lead acid batteries

April 9, 2001 361 Views 0 comment Print

Therefore, in exercise of the powers conferred by sub-section (2) of section 9A of the said Customs Tariff Act, read with rules 13 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995.

Reg. Anti-dumping Duty on import of Zinc Oxide

April 9, 2001 463 Views 0 comment Print

in the matter of import of Zinc Oxide, falling under heading No. 28.17 or sub-heading No. 3812.30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from the People’s Republic of China, the designated authority vide its preliminary findings, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 7th March, 2001.

Reg. Anti-dumping Duty on import of all forms and grades of High Styrene Butadiene Copolymer

April 9, 2001 511 Views 0 comment Print

the injury has been caused to the domestic industry by dumping of the subject goods originating in, or exported from, the subject country/ territory; and has considered it necessary to impose anti-dumping duty, provisionally, pending final determination, on all imports of the subject goods, originating in or exported from Poland and the European Union

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