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...
It has been brought to the notice of the Board that units engaged in development of software for exports have at times to take out imported Laptop computers and Video Projection System (VPS) outside the unit / Park/ EPZ for working on the software by the engineers employed with them. It has been reported that the present restrictions do not enable them to make full use of the potential
I am directed to refer circular No. 40/ 47-Cus. (NT), dated 19.9.97 on the above subject. In continuation of earlier measures, the following further measures have also been taken regarding relaxation in customs procedures in case of vessels carrying coastal goods exclusively
I am directed to refer to the circular No. 63/ 97 dated 21st November, 1997 on the above subject. Since the issue of the circular, the Board has received several suggestions from the Ministry of Commerce, Department of Electronics and Commissioners of Customs. These have been examined and it has been decided to make the following modifications
I am directed to refer to the Board’s instructions issued under this office letter of even number dated 23rd March, 1992 wherein the the format of a single bond required to be executed by the 100% EOUs or units in the Export Processing Zones STP / EHTP was forwarded. Similar instructions were issued by the Central Excise, Wing, for execution of bonds for the goods procured under CT-3
A new rule, Rule 10A has been added to the existing Customs Valuation Rules, 1988 to give effect to the decision taken by the Ministers of the Countries which the signatories to GATT, 1994, (copy enclosed). The rule 10A reads as follows
Section 61 of the Customs Act, 1962 lays down the period for which the imported goods can be warehoused. The first proviso to this Section provides that the period of warehousing prescribed, on sufficient cause being shown, can be extended for period not exceeding 6 months by Commissioner of Customs. Further extension in the period can be granted by the Chief Commissioner of Customs
It has been brought to the notice of the Board that many a times the instructions/ clarification issued by the Board are not received by the field formations. A number of complaints have also been received in this regard
It has come to notice of the Board that the assessing officers do not put their full signatures on the shipping bills. They merely put their initials on the shipping bills with a rubber stamp inducting the name of the office and in some cases, just an initial. It makes easier to forge such signatures. In the latter cases, there is no way of knowing at a future data the name of officer who had put the
I am directed to refer to board’s letter F.No.446/44/92-Cus. IV dated the 20th Sept., 1997 on the above subject. The said procedure was applicable for goods landed upto 31st March, 1997 and lying unclaimed/ uncleared in the air cargo complexes
References have been received from India Trade Promotion Organization, which organises export of Indian goods for exhibitions abroad and their subsequent re-import into the country, that during re-import a considerable time is taken at the Ports for examination of such goods
