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...
Instances have been brought to the notice of the Board where exporters are facing difficulties in clearing their imported goods on account of objections being raised by the custom Houses with regard to endorsement of quantities/ value in the Sensitive Lists. In this regard the position is clarified as under
I am directed to say that the Audit has brought to the notice of the Board a case where an importer filed a warehousing Bill of Entry for bonding certain imported goods and in this direction, he also executed a warehousing Bond as per Section 59 of the Act. The Bond was accepted by the Customs House. However
The undersigned is directed to refer to Ministry’s instruction F.No. 450/65/92-Cus-IV dated 28.9.94 wherein the legal position regarding levy of Customs duty on rigs brought in the designated area of the Exclusive Economic Zone and levy of excise duty on oil
I am directed to refer to the correspondence resting with Board’s letter F.No. 473/25/90-CUS-VII dated 30.9.91 on the above subject and to say that as a measure of further relaxation it has been decided that only 5% bank guarantee along with the transit
I am directed to enclose a copy of Notification No. 77/ 95-Cus1 dated 22.03.95 amending the Notification No. 69/95-Cus. dated 16.03.95 so as to prescribe customs duty of 25% on all goods (pulps) of heading Nos. 47.01 to 47.05. In para 1.2 read with para 38.1 of Notes Explaining Important Changes in Customs Duty also
Kindly refer to notification No. 73/ 95-Customs dated 16th March, 1995 which amends Notification No. 161/92-Customs dated 20th April, 1992
All Industry rate of drawback against certain items of drawback Table (e.g. SS No. 1902, 1912, 1912, 1914, 2102, 3708(b) etc.] is admissible subject to certain conditions specified under the respective entries. The conditions inter alia include the following
The undersigned is directed to enclose copy of Notification No. 76/95-Cus. dated 20.03.95 amending Notification No. 69/95-Cus so as to provide that goods falling under sub-heading Nos. 2203.00, 2204.30, 2206.00 and 2207.20 will not be eligible for the rate of 50% prescribed at S. No. 71 of Notification No. 69/ 95-Cus
I am directed to say that the Board has been receiving requests on an annual basis from certain foreign shipping vessels for permission for sale of bools on broad the vessels while the same is docked at an Indian port. This permission has hitherto been given by the Board subject to the vessel obtaining the required no objection from
Provided that the importer proves to the satisfaction of the proper officer of customs that the goods in respect of which the exemption under this notification is claimed are being imported in accordance with the provisions of the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977, published with the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 99-Customs, dated the 1st July, 1977.
