Sponsored
    Follow Us:

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 960 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 921 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 1311 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 201 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 2034 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 906 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 414 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 2691 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 207 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 342 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 249 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 279 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 252 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 279 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 27, 2025 210 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 25, 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 20, 2025 666 Views 0 comment Print


EOUs/ EPZ Units – NO BG for transfer of imported goods

August 14, 1995 349 Views 0 comment Print

It has been brought to the notice of the Board that that contents of circular No. 29/95 dated 20.3.95 issued F.No. 473/ 6/ 95-LC by which relaxation in furnishing Bank Guarantee by the 100% EOU / EPZ units for transfer of imported goods for re-werehousing from

Drawback on exports made under DEEC Scheme- Guidelines for Payment

August 11, 1995 2536 Views 0 comment Print

A number of representations have been received from Export Promotion Councils regarding difficulties being faced by them in claiming drawback on export made made Duty Exemption Scheme. It has been pointed out in these representations that some of the

No Common user facility for consolidation of cargo by freight forwarders/ steamer agents

August 11, 1995 412 Views 0 comment Print

I am directed to invite your attention to this Department’s letter of even number dated the 16th March, 1994(copy enclosed) conveying Board’s decision that consolidation facility by Freight For warders/ Steamer Agents may be allowed by the Customs, if it is carried out

Project Imports -Cash security deposit lowered to 2% from 5%

August 9, 1995 2242 Views 0 comment Print

I am directed to refer Board’s letter F.No. 521 / 192/ 90-Cus.(TU) dated 9.1.1992 advising Customs Houses / Collect orates to take cash security equivalent to 5% of C.I.F. value of goods, at the time or registration of Project Contract under Project Import Regulations, 1986, An exception was, however, made in the case of imports by the Government Department and Public Sector

Circular No. 88/95-Custom Duty Dated 1/8/1995

August 1, 1995 451 Views 0 comment Print

I am directed to draw your attention to the amendments in the Exim policy 1992-97 introduced by the Ministry of Commerce w.e.f. 1.4.1995 in so far as they relate to the EOUE /EPZ schemes. In particular, reference is made to the changes in para 96, 115 and 118 of the exim policy

Imported goods classification in consultation with technical authorities

July 31, 1995 289 Views 0 comment Print

Please refer your D.O. letter No. VIII(12) ACU / 10/ MISC/ 6176 dated 2.6.95 addressed to Member (Customs) regarding import of Flight Computer by M/s English Book Stores, New Delhi

Circular No. 86-95-Custom Duty Dated 27/7/1995

July 27, 1995 481 Views 0 comment Print

In the Budget 1995-96, Notification No. 49/95-Customs was issued which inter alia prescribed concessional rate of duty on goods of heading No. 84.14 of Customs Tariff Act. However, the earlier exemption available to parts of such refrigerating and air conditioning

Eous, EPZ, EHTP, STP units Sale in domestic Market – Clarification on concessional duty

July 26, 1995 469 Views 0 comment Print

I am directed to refer to Notification No. 100/ 95-CE dated 2.6.95 which amended Notification No. 2/95-CE dt. 4.1.95. prescribing the effective rates of duties applicable to goods manufactured by 100% EOUs / EPZ / EHTP / STP / units when cleared into the Domestic Tariff Area

Detention of imported cargo needs removal of to Customs warehouse – containers need not be detained

July 25, 1995 628 Views 0 comment Print

I am directed to say that the matter of long detention of cargo including containerised cargo at various ports by the Customs authorities leading to port congestion as well as hold up of containers has been represented at various forums. This issue has also

Duty Drawback – Appraisers can sanction upto Rs. one lakh in select Customs Houses

July 20, 1995 1459 Views 0 comment Print

The Board has reconsidered the matter and it has been decided that the powers of Appraisers to sanction drawback under section 75 of the Customs Act, 1962 in the Major Custom Houses in Bombay, Calcutta, Madras and Delhi shall be enhanced to Rupees One Lakh.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31