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...
Please refer to the Ministry’s earlier Circular No. 12/95-Cus. dated 20.2.95 and Circular No. 51/95-Cus. dated 24th May, 1995 regarding issue of Telegraphic Release Advice (TRA) for imports under DEEC Scheme. Some representations have been received form the trade circles complaining about delay in issue of TRA. Reasons cited for delay in the representations are that the Customs
The undersigned is directed to refer to the provisions of the Finance Bill, 1995, later enacted as the Finance Act, 1995, Section 69(b) of which proposes certain amendments to the First Schedule to the CTA ’75, as detailed in the Third Schedule to the said Act. It has also been provided that the said amendments shall take effect from a date to be notified by the Government later
That he shall pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty leviable on such goods at the time of importation but for the exemption contained herein.
Notification No. 104/95-Customs dated the 30th May, 1995 relating to Pass Book Scheme has been amended by Notification No. 115/95-Customs dated the 27th October, 1995 (copy enclosed for ready reference)1. The amendment has been carried out to prescribe the modalities for allowing credit in the Pass Book, to specify that the Pass Book or the credits allowed therein shall not be transferable
I am directed to refer to the correspondence resting with Board’s letter F.No. 483/ 14/ 88-Cus-VII dated 14th October 1988 and 6th June, 1991(copies enclosed)1 on the above subject and to say that in para 1 of the said letter after, Item No. (xiii), following item may be inserted
Representations have been received that there is a gross under-invoicing of toner for Photocopiers and toner cartridges of laser printers and ink cartridges of Ink Jet Printers.
Attention is invited to Ministry’s Circular No. 609/ 106/93-DBK dated 20th October, 1993 whereby proforma for furnishing information with regard to duty forgone under various Export Promotion Schemes was prescribed.
Notification No. 61/ 95-NT- Customs dated 28th Sept., 1995, notifying the Goods Imported (Conditions of Transhipment) Regulations, 1995 has been issued on 28th Sept., 1995. This Notification replaces the earlier Regulation of 1984 viz, Imported Goods (Conditions of Transhipment) Regulations
I am directed to refer to the provisions of Notification No. 2/95-CE dated 4.1.95, which extends a concessional rate of duty to goods cleared from EOUs/ EPZUs/ STPUSs, which are allowed to be cleared in accordance with provisions of the EXIM policy and certain specified notifications of the Ministry of Commerce. The concession is up to the extent of 50% of each of the duties of customs leviable
The Commissioner of Customs, Bombay had made a reference to the Ministry regarding the difficulty faced by the Bombay Customs House in extending benefit of the exemption Notification No. 204/ 92-Customs dated 19.5.92 on inputs imported against a Quantity based licence issued under para 62A of the Exim Policy. It was stated that the term “Advance Licence” in Notfn. No. 204/92-Cus. has
