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 come to the notice of the Board that many parties had fraudulently cleared imported cargo from Bonded warehouses under Sec. 90 of the Customs Act, 1962 duty free for delivery to Naval Ships. Similar clearances were also noticed duty free under Notfn. No. 211/ 83 for use as ship spares. The modus-operandi in both cases were to clear the goods from the bonds and divert them to the local
I am directed to state that references have been received from the assessees and the field formations regarding the scope of “Computer software” for the purposes of exemption under S.No. 173 of notification No. 11/97-Cus. dated 1.3.97. References have also been received from the field formations whether the benefit of exemption is applicable to software used in telecom equipment or
In exercise of the powers conferred by suD-section (1) of section 9A of the Customs Tariff Act/1975 (51 of 1975), read with rule 18 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the final findings of the designated authority, published in the Gazette of India, Extraordinary, Part 1, Section 1, dated the 5th January, 1998.
It has been represented to the Board that the goods imported by the accredited journalists through Post are being denied exemption under Sl. No. 200 of the notification No. 11/97 dated 1.3.97 even if they had satisfied the conditions stipulated thereunder on the ground that an accredited journalist could import the goods only while returning from abroad as a personal baggage
Duty Exemption Pass-book Scheme (DEPB) allows import and export only from the port of registration. In other words, both import and export have to be made from the same port. This is also provided in para 6 of Board”s Circular No. 10/ 97-Cus. dated 17.4.97
I am directed to refer to Board”s Circular No. 27/ 97 dated 8th July, 1997 and Circular No. 48/97 dated 13th October, 1997 on the subject cited above
The Board is receiving a number of requests from the trade from time to time for allowing loading/ unloading of additional items at various customs airports or for creation of more Airports, Air Cargo Complexes (ACC) or Foreign Post Offices (FPC) in the country. One of the factors relevant to take a decision on the subject is the availability of staff to meet the increased load. It is, however,
Attention is invited to this Ministry’s guidelines circulated under letters F.No. 602 /7/ 70-DBK dated 1.6.1970 and 28th June, 1973 on the above subject
It has been brought to the notice of the Board that a 100% EOU has cleared cotton yarn manufactured from duty free locally procured cotton yarn and imported Poly Vinyl Acetate, to Domestic Tariff Area, by availing of the exemption notification No. 8/ 97-CE dated 1.3.97. The notification No. 8/97-CE stipulates that benefit would be available to the goods produced or manufactured in a 100%
I am directed to refer to Board’s Circular No. 41/ 97-CUS dated 19.9.97 (F.No. 473/ 31/ 97-LC) on the subject cited above and to inform that the said Circular may be treated as amended as follows
