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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 966 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 933 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 1314 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 423 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 363 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 207 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 2067 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 909 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 417 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 2706 Views 0 comment Print


Latest Judiciary


CESTAT orders without reasons are not sustainable: SC

Custom Duty : The Supreme Court set aside the Tribunal's order in Commissioner of Customs Vs. Lucky Steel Industries, citing lack of reasoning, ...

March 6, 2025 168 Views 0 comment Print

Baggage Rules Have Limited Application to Foreign Nationals: Delhi HC

Custom Duty : Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of perso...

March 4, 2025 240 Views 0 comment Print

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 354 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 252 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 282 Views 0 comment Print


Latest Notifications


Import Regulations for Pet Dogs & Cats: Quarantine Process

Custom Duty : India updates pet import rules under the Live-stock Importation Act, 1898. Final quarantine clearance for pet dogs and cats now is...

March 6, 2025 165 Views 0 comment Print

CBIC Updates Drone Disposal Policy & Storage Locations

Custom Duty : CBIC revises drone disposal policy, assigning key airports for storage and inspection. Read the latest customs circular on unmanne...

March 6, 2025 72 Views 0 comment Print

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 252 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 291 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 27, 2025 222 Views 0 comment Print


Circular No. 35/99-Custom Duty Dated 22/6/1999

June 22, 1999 472 Views 0 comment Print

Circular No. 35/99-Cus simplifies export cargo examination with reduced physical checks and self-certification for certain export units.

Specific rates of duty on Polymers

June 18, 1999 421 Views 0 comment Print

It has been brought to the notice of the Board that in respect of several item of imports wide variation between the declared import values and normal prices or prices indicated in accredited journals which publish traded prices for various commodities is being observed. In particular, commodities prone to such under-declaration of value are stated to be polymers such as LDPE, HDPE, PP,

Policy Guidelines for Consideration of requests for ad-hoc Exemption under Section 25(2).

June 18, 1999 427 Views 0 comment Print

In supersession of the Office Memorandum dated 8th October, 1996 , the Hon”ble FM has approved the following guidelines for consideration of request for exemption from Customs duty under section 25(2) of the Customs Act, 1962, as amended by the Finance Act, 1999

Exempting goods imported against an Anual Advance License from levy of Anti-dumping Duty

June 11, 1999 286 Views 0 comment Print

Notification No. 75/99-Customs dated 11-6-1999 Exemption from Anti-dumping duty to imports against Annual advance licencewhen utilised in discharge of export obligation. –

This notification specified goods imported by Power Grid Corporation of India

June 8, 1999 511 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 exempts the following equipment required for the setting up of Rihand-Sasaram-Biharshariff HVDC Link Back to Back Station Project, and imported by M/s. Power Grid Corporation of India Limited, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, namely.

Classification of Brass and Iron Artware/Handicrafts – Regarding

June 4, 1999 490 Views 0 comment Print

Attention is invited to the Board”s Circular Number 128/39/95 dated 25.05.1995 and Circular Number 280/114/96-Cx. dated 19.12.96 wherein it was stated that criteria for treating an item as “Handicraft” as laid down by the Hon”ble Supreme Court in case of CCEx. New Delhi V/s LouisShoppe and Anr.[1996(83) ELT 13(S()] may be kept in view

Procedure of transhipment of export cargo from gateway ports like Chennai and JNPT – reg.

May 27, 1999 2818 Views 0 comment Print

The Export Promotion Board has examined the request of the trade that transhipment of containers of export cargo may be allowed at gateway ports like Chennai and JNPT, whereby goods which are customs cleared for shipment in small ports would be transhipped by coastal vessels to the gateway ports from where they would be sent on foreign voyage by foreign-going vessels. Similarly, on return

Anti-dumping duty on Acrylonitrile-butadiene rubber (NBR) Originating in or exported from Japan

May 26, 1999 943 Views 0 comment Print

in the matter of import of Acrylonitrile-butadiene rubber (hereinafter referred to as NBR) falling under subleading No.4002.59 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, Japan, the Designated Authority vide its final findings, published in the Gazette of Inida, Extraordinary, Part I, Section 1, dated the 19th October, 1995 and come to the conclusion.

100% Export Oriented Units and Export Oriented Units in Export Processing Zones/Free Trade Zones – amendments regarding.

May 25, 1999 1270 Views 0 comment Print

The revised EXIM Policy, 1997-2002 & corresponding Hand Book of Procedures (HOP), incorporating amendments in the policy upto 31-3-99, comes into force from 1st April 1999. The amendments made in the Chapter-9 of the EXIM Policy and Handbook of Procedures and agreed to, by our Department have necessitated amendments in notifications, governing standalone 100% EOUs

Application of PPFA Act 1954 on the clearance of consignments of food articles – instruction – regarding

May 25, 1999 310 Views 0 comment Print

Ministry of Health and Family Welfare, New Delhi have brought to the notice of Board that some imported consignment of food articles have been cleared by Customs without getting the samples analysed in terms of PFA, Act, 1954. As clearance of imported food articles without analysis may involve the risk of entry of adulterated/contaminated food articles into the country, they have requested

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