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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


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 342 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 4599 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...

May 13, 2026 7818 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 744 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 1095 Views 1 comment Print


Latest News


India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 288 Views 0 comment Print

₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 441 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2541 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 618 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1611 Views 0 comment Print


Latest Judiciary


DRI Cannot Retain Seized Cash Beyond Six Months Without Valid Extension: Allahabad HC

Custom Duty : The Court held that retention of seized cash beyond six months is illegal if the extension order under Section 110(2) of the Custo...

June 11, 2026 60 Views 0 comment Print

Interest on Customs Duty Cannot Be Waived Merely Because EPCG Benefit Was Granted Later: CESTAT Mumbai

Custom Duty : Tribunal ruled that interest liability extends to the full duty adjudged under Section 28, regardless of whether payment is made t...

June 11, 2026 84 Views 0 comment Print

Article 20(2) Inapplicable as Customs Proceedings Are Not Criminal Prosecutions: SC

Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...

June 10, 2026 117 Views 0 comment Print

EPCG Export Failure due to SARFAESI Auction: CESTAT waives Interest & Penalty, upheld duty demand

Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...

June 10, 2026 126 Views 0 comment Print

CESTAT Sets Aside Customs Demand as Undervaluation Allegations Lacked Admissible Evidence

Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...

June 9, 2026 102 Views 0 comment Print


Latest Notifications


Nil Customs Duty on Goods Under Tariff Item 26020010 under India Australia ECTA

Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...

June 10, 2026 192 Views 0 comment Print

Common Adjudicating Authority Appointed for SVB SCNs – Koinone Polytech

Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...

June 10, 2026 93 Views 0 comment Print

Common Adjudicating Authority Appointed in ViewSonic SVB Case

Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...

June 6, 2026 132 Views 0 comment Print

Hewlett SVB Matter Referred for Common Adjudication of Multiple SCNs

Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...

June 5, 2026 102 Views 0 comment Print

CBIC Bars Direct DGFT References to Ensure Uniform FTP Interpretation

Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...

June 4, 2026 198 Views 0 comment Print


Anti dumping duty on import of Flexible Slabstock Polyol

January 20, 2004 1051 Views 0 comment Print

It necessary to recommend the imposition of provisional anti dumping duty on import of such Flexible Slabstock Polyol , originating in, or exported from the subject countries.The anti-dumping duty imposed under this notification shall be effective upto and inclusive of the 19th day of July, 2004, and shall be payable in Indian currency.

Amend Customs Valuation (Determination of Price of Imported Goods) Rules,1988

January 19, 2004 532 Views 0 comment Print

The Principal rules were published in the Gazette of India vide notification No.51/88-Cus.(NT), dated the 18th July, 1988 [GSR 800(E), dated 18th July, 1988] and last amended by Notification No.41/2001-Cus. (N.T.), dated 7.9.2001 [ GSR 652 (E), dated 7.09.2001].

Notification No. 20/2004 – Customs Duty, Dated: 13.01.2004

January 16, 2004 802 Views 0 comment Print

The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1st March, 2002,and was last amended by notification No.18/2004-Customs, dated the 12th January, 2004 [G.S.R. 20 (E), dated the 12th January, 2004].

Conversion of Shipping Bills and relevant legal provision for such conversion under the Customs Act, 1962

January 16, 2004 6418 Views 0 comment Print

Recently the Central Board of Excise and Customs issued a circular, Circular No. 4/2004 dt. 16-01-2004 [2004 (163) ELT T29], saying that conversion of Shipping Bills from free Shipping Bill to drawback Shipping Bill or from one export incentive scheme to other should not be encouraged. The said circular imposes conditions which have made it almost impossible to attain such conversion. In this context, the present paper seeks to examine the relevant legal provision for such conversion under the Customs Act, 1962, and propriety and legality of such circular.

Amendment in notification No.146/94-Customs, dated: 13.07.1994

January 13, 2004 631 Views 0 comment Print

The principal notification No.146/94-Customs dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, vide G.S.R. 575(E), dated the 13th July, 1994 and was last amended by notification No.172/2003-Customs, dated the 2nd December, 2003 [G.S.R 920 (E), dated the 2nd December, 2003].

Notification No.18/2004- Customs Duty, Dated: 12.01.2004

January 12, 2004 517 Views 0 comment Print

The principal notification No.21/2002-Customs dated the dated the 1st March, 2002, was published in the Gazette of India, Extraordinary, vide G.S.R.118 (E), dated the 1st March, 2002,and was last amended by notification No.7/2004-Customs, dated the 8th January, 2004 [G.S.R. 20 (E), dated the 8th January, 2004]

Supersession of notification No. 36/2003-Customs, dated: 01.03.2003

January 12, 2004 394 Views 0 comment Print

Upholstery fabrics means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars.

Revised All Industry Rates of Duty Drawback, 2003-2004 in respect of Knitwears and Knitted Garments

January 12, 2004 427 Views 0 comment Print

It is, therefore, requested that the grievances of the exporters on this account may be redressed urgently and necessary instructions issued to the field formations under your charge.

Amendments in Project Imports Regulations, 1986

January 8, 2004 487 Views 0 comment Print

The principal notification was published in the Gazette of India, Extraordinary, vide G.S.R. 580 (E), dated the 3rd April, 1986 and was last amended by notification No. 37/2003-Customs, dated the 1st March, 2003 [G.S.R. 172 (E) dated the 1st March, 2003].

Amendments in notification No. 42/96- Customs, dated: 23.07.1996

January 8, 2004 1780 Views 0 comment Print

The principal notification was published in the Gazette of India, Extraordinary, vide G.S.R. 294 (E), dated the 23rd July, 1996 and was last amended by notification No. 28/2003-Customs, dated the 1st March, 2003 [G.S.R 163 (E) dated the 1st March, 2003].

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