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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 207 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 1572 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 477 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 420 Views 0 comment Print


Geophysical Seismic Survey Equipment Classifiable Under CTH 9015 80 30: CAAR Mumbai

September 11, 2025 702 Views 0 comment Print

CAAR clarified classification of Coral Bottom Nodes, Picket Hydroacoustic Complex, Bolt Airguns, and BigShot Controllers, with separate treatment for parts and spares.

Appeal Limitation Starts from Speaking Order, Not Assessment Date: CESTAT Mumbai

September 10, 2025 819 Views 0 comment Print

The CESTAT in Mumbai rules on Spacewood Furnishers’ appeal, finding that the appeal period starts from the date of a speaking order, not the bill of entry.

Liability of customs duty on preloaded software on imported navigation devices

September 10, 2025 1161 Views 0 comment Print

There was no reason to interfere with the order of the Commissioner enhancing the value of the touch media device by including the value of the licence software imported subsequently and confirmed the differential duty demanded with interest and imposition of penalty.

Failure to oversee clearance of re-export goods in domestic market is violation on part of Customs Broker

September 10, 2025 462 Views 0 comment Print

Delhi High Court held that Customs Broker failure to oversee the clearance and the warehousing of the goods imported with intention to re-export leading to diversion of the goods in the domestic market is a clear violation. However, suspension of license for 13 months is sufficient.

Customs Refund Applications to be Fully Automated

September 10, 2025 918 Views 0 comment Print

The Chennai Customs Office announces that all refund applications, including those based on court orders, must now be submitted electronically through the ICEGATE portal. This is a step towards digitizing customs processes by mid-2026.

Customs authority cannot question discharge of export obligation given by DGFT under EPCG License

September 10, 2025 669 Views 0 comment Print

CESTAT Delhi held that customs authorities cannot question the discharge certificate issued by DGFT in respect of the export obligation in respect of EPCG License. Accordingly, confiscation of goods and imposition of penalty set aside.

No Penalty on Broker Despite Exporter’s Fake Address, Due Diligence Proven

September 10, 2025 714 Views 0 comment Print

Finding that the broker had collected Aadhaar, PAN, GST, bank and IT documents, Tribunal ruled that no penalty under Sections 114 & 114AA could be sustained.

Revocation of Customs Broker License set aside in absence of any violation of regulation of CBLR, 2018

September 10, 2025 768 Views 0 comment Print

CESTAT Delhi held that revocation of Customs Broker License by Customs authorities not sustainable since there is no violation of Regulation 10(b), 10(d) and 10(n) of CBLR, 2018 as alleged in the impugned order. Accordingly, appeal allowed.

SC Restores High Court Appeals on Customs Duty Exemption Violations

September 10, 2025 1308 Views 0 comment Print

Supreme Court clarifies that appeals from CESTAT on breach of exemption notification conditions are maintainable in the High Court u/s 130 of the Customs Act, not the Supreme Court.

Delhi HC Orders Release of Startup Imports Despite Minor Misdeclaration – Fabie Baby Case

September 10, 2025 498 Views 0 comment Print

Delhi High Court orders release of a startup’s goods held by Customs, citing an inexplicable delay and directing a review of policies for MSMEs.

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