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 : Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of perso...
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 : 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...
I am directed to refer to the Board’s instructions issued from F.N. 305/ 147/93- FTT dated January 31, 1994 wherein it has been prescribed that the EOU / EPZ may be allowed to sub – contract part of their production process provided the substantial activity of manufacture is carried out within the EOU / EPZ/ EHTP units and that it is possible to identify the finished products received after
DGFT have issued a Policy Circular No. 23(RE -98) / 98-99 dated 17.7.1998 on this issue (copy enclosed). The instructions laid down under this Circular are hereby brought to the notice of all concerned for necessary action at their end. It is understood that in some Custom Houses credits have not been allowed in the Pass Book till date
Various references have been received from Associations of Trade and Ministry of Commerce to allow movement of export goods through containers/ trucks from hinterland to gateway Airports for the purpose of exports by air. The matter was discussed in meeting of SCOPE AIR held at Jaipur on 10th September, 1997 also. The matter was examined by Board and it has been decided that the
I am directed to refer to Circular No. 63/97- Cus., dated the 21st November, 1997 as amended by circular No. 15/ 98- Cus., dated the 11th March, 1998 on the above subject. The Board has received several representation from various trade organisations regarding the eligibility criteria for the said scheme. These representations have been considered in Board and it has been decided to amend
I am directed to refer to customs notification No. 3/89- Cus., dated 9.1.89 as amended from time to time, which provides for duty free clearance of goods imported for display or use at fair, exhibition, demonstration, seminar, etc. on the basis of a reference received from M/s. India Trade Promotion Organisation, a study was conducted to ascertain the practice of clearance of such goods at major
Additional Duty – Motor spirit (Petrol)- 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 motor spirit commonly known as petrol, falling under heading No. 27.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
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 motor spirit commonly known as petrol, falling under heading No. 27.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act.
I am directed to say that Board’s Notification No. 138/91- Cus. and 140/ 91-Cus. initially allowed DTA sale of software only in physical form and sales through data communication/ telecommunication lines was not permitted. These notification have since been amended by the notification No. 33/97-Cus., dated 1.4.97 allowing DTA sale through data communication link or telecommunication
In Para No. 1.25 the Committee had observed that goods are detained at the International Airports temporarily at the request of the passengers either for payment of duty or for the purpose of re-export or subsequent production of documents. If the passenger does not come up for clearance of goods within the time limit given in the detention receipt, action is initiated by the Customs authorities
Board desires that suitable instructions may be issued to all field officers to alert against any such irregularities and in particular follow the following procedure
