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...
In supersession of all earlier instructions contained in :- Circular Nos. 52/95-Cus. dt. 25.5.95, 97/95 dt. 14.9.95, 123/95 dt. 4.12.95 & telex F.No. 605/75/95-DBK dt. 25.8.95, the following guidelines are hereby issued for execution of Bonds and Bank Guarantee
Attention is invited to Ministry’s Circular No. 22/96-Cus. dated 19th April, 1996 and 41/96-Customs dated 5.8.96 on the subject of conversion of DEEC Shipping Bills to Pass Book Shipping Bills. These circulars permit DEEC Shipping Bill filed before 31.5.95 to be converted to Pass Book Shipping Bill in the following circumstances
Representations have been received pointing out difficulties in production of Shipping Bill before the Central Excise authorities for recording of examination report as provided in the said circular. The matter has therefore been re-examined and it has been decided that Central Excise authorities need not record the Examination report on the Shipping Bills. The goods can be examined by the
Some representations have been received wherein exporters have pointed out difficulties in claiming drawback under section 74 of the Customs Act on hangers supplied free of charge by the foreign buyer of ready-made garments and cleared on payment of Customs duties. In such cases the exporters claim All Industry rate of drawback on garments in addition to drawback on hangers under section
Attention in invited to Ministry’s Circular No. 22/96- Customs dated the 19th April, 1996 issued from file of even number whereby instructions were issued for conversion of DEEC Shipping Bills to Pass Book Shipping Bills
(i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a university for the purposes of that Act; (ii) an institution declared by Parliament by law to be an institution of national importance; (iii) a college maintained by, or affiliated to, a University;
(i) the total cost of the project; (ii) the cost of the project shared by such Ministry or Department, as the case may be; (iii) the value of the goods already imported under this notification; (iv) that the goods are imported for the purposes of the said project
The goods specified in the Table to the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 against S. No. 83 [in column (3) at item Nos. (A) and (C)], 140,160,161 (only blank travellers cheques), 64,245,247,363,367,369 & 370.
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 goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), on which a manufacturing process was undertaken in India and which were exported out of India for carrying out further manufacturing processes of coating, electroplating or polishing or a combination of one or more of these processes, as the case may be.
In exercise of the powers conferred by sub-item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Central Government, having regard to the economic development of the country, hereby notifies each of the projects specified below as a project for the purpose of assessment under the said heading.
