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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 960 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 921 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 1311 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 201 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 2034 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 906 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 414 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 2691 Views 0 comment Print


Latest Judiciary


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 207 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 342 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 249 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 279 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 117 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 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 279 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 210 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 25, 2025 186 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 20, 2025 666 Views 0 comment Print


DEPB – PMV Verification allowed upto 90 days instead of 30 days

October 22, 1998 259 Views 0 comment Print

Attention is invited to Circular No. 69/97 – Cus. date 8th December, 1997. As per para 6 & 7 of this Circular, an enquiry/ investigation into the PMV of an export product must be completed and a final view taken within 30 days

Disposal of uncleared/ unclaimed cargo of wholly owned Govt. undertakings

October 22, 1998 304 Views 0 comment Print

I am directed to refer to Circular No. 50/97, dt. 17.10.97 regarding disposal of Unclaimed/ Uncleared Cargo by the Custodians. It was decided that the procedure contained in the said Circular would be applicable to Central Government undertakings listed therein. In view of requests from State Government like Mysore Silk International, Kerala State Industrial Enterprises etc. and direction of the

This notification exempts goods imported against a Special Advance License with actual user condition

October 16, 1998 280 Views 0 comment Print

he Designated Officer of the Department of Electronics (hereinafter referred to as the said officer) verifies the relevance/ useability of the imported materials in the export product as well as the quantity of such materials required for the manufacture of such export product. The said officer shall also verify the actual utilisation of the imported materials in the export product as well as the wastage in respect of export product in terms of the standard input output norms as specified in Volume II of the Hand Book of Procedure of the Export and Import Policy 1997-2002.

DEPB Scheme * DEPB Scrip utilisation for Imports under EPCG/ Project Import Schemes * Exemption from SAD also available

October 12, 1998 952 Views 0 comment Print

Reference from the field formations have been received in the Board, seeking clarification whether DEPB scrips can be used to clear goods Imported under various other schemes like EPCG Scheme or Project Imports whether SAD will be exempted on such exports; and whether duty leviable at tariff rate on at concessional rate will be debited in a DEPB scrip in case the goods are eligible for a partial

No Cess on Rubber Imports

October 8, 1998 544 Views 0 comment Print

I am directed to refer to Board’s letter of even number dated 22.7.97 circulating Ministry of Commerce’s O.M. No. 14(3) Plant (B) dated 30.6.97 on the above subject (copy enclosed) and to say that Board’s above Circular letter dated 22.7.97 stands withdrawn with immediate effect

Leather Industry Imports- End-use Bond Condition for Insole/ Midsole is Must for duty Exemption

October 6, 1998 412 Views 0 comment Print

Commissioner of Customs, Mumbai has made a reference on the eligibility of Nylon Tricot Fabrics/ P.U.leather cloth under the above Sl.No. of the Notification No. 11/97-Cus. read with list 3 (A) therein. The dispute was that the product was having multiple uses and the main use not being that of use in leather industry. While Commissioner of Customs, Mumbai considered, this item to be

Circular No. 73/98- Customs Duty Dated 25/9/1998

September 25, 1998 379 Views 0 comment Print

Mumbai Custom House has reported that certain that certain parties have managed to obtain DEPB Scrips on the basis of forged documents in the name of following non-existant firms

Baggage Imports by Tourists – ‘Personal Effects’ for Insole/ Midsole is Must for Duty Exemption

September 24, 1998 2497 Views 0 comment Print

In the Estimates Committee (1994-95) of the 10th Lok Sabha, the Government had undertaken to review the Baggage Rules permitting the travellers to bring in Note Book Computers and other essential items so that harassment to the general passengers could be eliminated. The Committee has desired an expeditious review of the matter. The matter has been examined, under Tourist

DEEC & EPCG Scheme – Manufacturer – Exporters exempted from furnishing Bank Guarantee – Bond form prescribed

September 15, 1998 19252 Views 1 comment Print

In partial modification of Board’s Circular No. 45/96-Cus dated 28.8.1996 vide F.No. 605/75 (A)/ 95-DBK, it has been decided that Manufacturer – Exporters registered with the Central Excise Department shall be exempted from furnishing Bank Guarantee under the DEEC and EPCG Schemes. Under EPCG Scheme the facility shall be available to EPCG Licences issued after 1.4.1995

NIU or Fixed wireless terminal is not eligible to concessional rate of duty under Notif. No.23/ 98-Cus.

September 15, 1998 346 Views 0 comment Print

Your attention is invited to the Sl. No. 171 of Notification No. 23/98- Customs dated 02.6.08 wherein goods specified in List 29 Sl. No. (i) (a), Wireless in local loop system (excluding Terminal equipment) for basic Telecom Service Project, are extended the concessional duty @ 20% basic & NIL additional duty.

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