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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


Interest on arrears of confirmed demand

May 30, 1995 742 Views 0 comment Print

I am directed to invited your attention to the provisions of the Finance Bill, 1995, which sought to introduce a new section 28AA in the Customs Act. 1962 for the purposes of levy of interest on delayed payments of confirmed demands by the assesses, and to say that

Circular No. 56/95-Custom Dated 30/5/95

May 30, 1995 715 Views 0 comment Print

I am directed to say that the Finance Bill 1995 has received the assent of the President of India on 26.5.1995 and with the coming into force of the Finance Act 1995 Chapter 98 of the Custom Tariff Act, 1975 stands amended such that vide NOTE 4″ goods imported through courier service” are excluded from the said Chapter. Accordingly, Imports by courier shall NOT henceforth be classified as

Circular No. 55/95-Custom Duty Dated 30/5/1995

May 30, 1995 3475 Views 0 comment Print

The Board has had the occassion to examine the question of assessment of goods imported in unassembled form, particularly in the context of certain recent imports of cars in SKD kits form with the omission of a few parts like the batteries and tyres

Recovery of Govt. dues – guidelines issued

May 30, 1995 1333 Views 0 comment Print

The undersigned is directed to say that in terms of the amended section 142 of the customs Act, 1962, in addition to the existing modes of recovery of govt. dues mentioned therein, a provision has been made to empower custom officers to attach and sell the

DEEC Scheme – Clearance of bulk commodities may be allowed at any other ports than specified

May 29, 1995 499 Views 0 comment Print

Ministry has received a number of representations form Cement Companies importing cola and other bulk commodities under the DEEC Scheme at Ports other than those specified in the Customs Exemption Notifications Nos. 203/92, 204/92, 79/95 and 80/95

The Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2006

May 26, 1995 562 Views 0 comment Print

Where any goods are produced or manufactured from imported materials or excisable materials or by using any taxable services as input services, on some of which only the duty or tax chargeable thereon has been paid and not on the rest, or only a part of the duty or tax chargeable has been paid; or the duty or tax paid has been rebated or refunded in whole or in part or given as credit,

Re-export of imported goods (Drawback of Customs duties) Rules, 1995

May 26, 1995 6025 Views 0 comment Print

1. Short title, extent and commencement.- (1) These rules may be called Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. (2) They extend to the whole of India. (3) They shall come into force on the 26th day of May, 1995.

Circular No. 52/95-Custom Duty Dated 25/5/1995

May 25, 1995 526 Views 0 comment Print

With the changes effected in the Duty Exemption Scheme and the Export Promotion Capital Goods (EPCG) Scheme in the revised edition of the Exim Policy published on 31st March, 1995 and the revised Handbook of Procedure, Vol. I published on 1st May, 1995, the Bond cum surety/ security under these Schemes is required to be executed by the importers with the Customs authorities

Customs Refund Applications regulations – CBEC clarifications

May 24, 1995 319 Views 0 comment Print

Please refer to Ministry’s Circular No. 12/95-Customs Dated 20th February, 1995 (Board’s F. No. 605/14/95-DBK) regarding issue of Telegraphic Release Advices (TRAs) for imports under DEEC Scheme. Representations have been received from Custom Houses

TR Rules – Doubts/disputes about baggage to be referred to Addl. Collector

May 18, 1995 562 Views 0 comment Print

The undersigned is directed to say that a number of complaints are being received by the Board from passengers alleging that when they approached the customs authorities for clearance of their unaccompanied baggage containing household and personal effect under T.R. facility, they were harassed and their goods were seized / detained by the customs authorities and they were forced to write

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