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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 954 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 906 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 1305 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 198 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 1998 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 897 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 411 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 2673 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 63 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 321 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 234 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 273 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 246 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 264 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 28, 2025 192 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 26, 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 21, 2025 651 Views 0 comment Print


Drawback – Non-availment of Modvat Certificate

November 17, 1997 763 Views 0 comment Print

An issue has been raised regarding the procedure for the Customs House to verify whether the exporter has availed central excise rebate on inputs under rules 12(1) (b) / 13(1) (b) of the Central Excise Rules, 1944

Disposal of Hazardous Waste

November 12, 1997 706 Views 0 comment Print

“In respect of waste oil, if on sampling, the concentration of Poly-Chlorinated Biphenyl, Poly-Chlorinated Tripheny1 and Poly-Brominated Bipheny1 is more than 5mg/ 1, Chlorinated solvents, benzene total Poly Aromatic Hydrocarbons more than 100 mg/1, and heavy metals (arsenic, barium, chromium, copper cadmium, nickel, lead, zinc) each more than 100mg/1, waste oil can be

This notification exempts all goods imported for execution of projects financed by the United Nations or an International Organization

November 11, 1997 1648 Views 0 comment Print

Imported for use in a project that has been approved by the Government of India and financed (whether by a loan or a grant) by an international organisation listed in the said Annexure, a certificate from an officer not below the rank of Deputy Secretary to the Government of India, in the Ministry of Finance (Department of Economic Affairs) that the said goods are required for the execution of the said project and that the said project has duly been approved by the Government of India.

nclusion of Visakhapatnam EPZ in Notification No. 177 /94-Cus. To enable setting up of Jewellery Units in the Zone

November 10, 1997 463 Views 0 comment Print

I am directed to enclose a copy of the Notification No. 83/ 97-Cus dated 27.10.97 and to say that the Visakhapatnam Export Processing Zone (VEPZ) is functioning since 1994-95. It was not included in the Notification No. 177/ 94-Cus. governing Gem & Jewellery in the EPZ / FTZ as there were no jewellery units earlier. Notification No. 83 / 97-Cus dated 27.10.97 amends notification

Procedure for collection of duty on ship stores consumed during coastal run

November 6, 1997 9601 Views 0 comment Print

I am directed to refer Board’s circular F.No. 433/ 1/ 81-CUS.IV dated 22.1.85 on the above subject. In view of representations made by Indian National Shipowner’s Association from time to time and the references made by Commissioners of Customs, the procedure relating to recovery of duty on ship stores Consumed by foreign going vessels during their temporary reversion into coastal run has

Testing of goods exported under DEEC / Drawback / Pass Book Schemes

October 31, 1997 1102 Views 0 comment Print

During the meeting with Commerce Minister held on 23rd October, 1997 to discuss the problems of the exporters, it was pointed out that clearance of export goods under the Export Promotion Scheme, logging of DEEC Books and payment of Drawback were delayed on account of frequent drawl of samples and the inordinate time taken to issue Test Reports. It was explained that Mumbai Custom

Simplification of procedures of setting up ICDs/CFSs

October 28, 1997 460 Views 0 comment Print

I am directed to refer to Board’s Circular No. 133/ 95-Cus. dated 22-12-95 issued from File No. 434/ 54/ 95-Cus.IV on the above subject. The matter has been re-examined in the Board on representation from Ministry of Commerce. It has been decided to rescind para 7 of the Circular. However, to cope up with any emergency pertaining to import and export the Commissioners are authorised to

Duty Drawback on Export-Revision of All Industry Rates of Drawback

October 23, 1997 337 Views 0 comment Print

In continuation of Circular No. 31/ 97-Cus dated 17th Oct., 1997, on the above subject, the Govt. have further decided that the exporters may be allowed to file supplementary claims for the exports covered under the Serial / Sub-Serial Nos. 52.03, 60.02, 61.01, 61.02, 62.01, 62.02, 62.11, 63.06, 63.061, 63.09 and 63.11 specified in the Notification No. 53/ 97-Cus (N.T.) dated 17th Oct., 1997 in

Streamlining the Procedures for Clearance of Import/ Export Goods

October 23, 1997 505 Views 0 comment Print

The issues streamlining the procedures for clearance of Air Cargo Complex in order to reduce congestion and to ensure faster clearance of import as well as export goods from Air Cargo Complexes have been considered by Export Promotion Board recently and the following further decision have been taken by Board for immediate compliance

This notification exempts gold and silver imported by the specified Agencies

October 21, 1997 787 Views 0 comment Print

For the purposes of this notification, the expressions “Gold in any form including liquid gold” and “Silver in any form” shall include medallions and coins, but shall not include jewellery made of gold or silver and foreign currency coins.

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