Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...
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 : CBIC to introduce electronic processing for import/export via personal carriage at select airports from May 2025, covering gems, j...
Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...
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 : Aggrieved by this decision, assessee appealed to Commissioner of Customs (Appeals), who ruled in its favor, restoring the original...
Custom Duty : CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/20...
Custom Duty : Madras High Court held that amount of pre-deposit fixed by the Tribunal in fraudulent availment of duty drawback is justified and ...
Custom Duty : CESTAT Delhi held that exemption notification 146/94-Cus doesn’t state ‘Actual User’ condition. Accordingly, confiscation of...
Custom Duty : Delhi High Court orders release of gold bangles, stating customs cannot issue show cause notice post one year. Detention deemed im...
Custom Duty : CBIC withdraws Circular No. 29/2020-Customs on transshipment of export cargo from Bangladesh to third countries via Indian land cu...
Custom Duty : CBIC updates tariff values for edible oils, brass scrap, gold, silver, and areca nuts with no changes in existing rates. Effective...
Custom Duty : CBIC appoints authority for adjudication of show cause notices to Aardwolf Material Handling Pvt. Ltd. under Customs Act, 1962....
Custom Duty : CBIC reports strong March 2025 GST revenue, timely officer transfers, and launch of 'Aakalan' performance dashboard....
Custom Duty : CBIC clarifies customs duty on IFPDs vs. monitors, removing IGCR condition and providing technical guidance for classification....
The undersigned is directed to refer to your letter C.No. VIII (H)/ 7/ 7/ 92/Pt./ 173 dated 30.9.94 on the above subject and to say that import of Firearm is prohibited under the Exim Policy. However, as you are aware, in terms of the decision taken by the CCPA, we
I am directed to draw your attention to Notification No. 199/94-Customs dated the 23rd December, 1994 which amends Notification No. 203/92-Cus. dated the 19th May, 1994
In a recent study undertaken by the Directorate General of Inspection and Directorate General of Anti Evasion with regard to the procedure being followed in the field to prevent parties availing of the advance licensing route from getting double benefits, it has been noticed that the instructions issued by the Ministry from time to time on the subject have not been followed.
In exercise of the powers conferred by sub-section (6) of section 9A and sub-section (2) of section 9B of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the Customs Tariff (Identification, Assessment and Collection of Duty or Additional Duty on Dumped Articles and for Determination of Injury) Rules, 1985, except as respect things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely :-
1. Short title and commencement.- (1) The Rule may be called Customs Tariff (Identification, assessment and collection of countervailing duty on subsidies articles and for determination injury) Amendment ) Rules 2006. (2) They shall come into force on the date of their publication in the Official Gazette.
The depreciation in respect of goods covered by clause (a) shall be allowed for the period from the date of commencement of commercial production of the unit or where such goods have been imported after such commencement, from the date such goods have come into use for commercial production, upto the date of payment of duty.
In exercise of the powers conferred by clauses (b) and (c) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints; the places (i) specified in column (3) of the table annexed hereto as Land Customs Station for the clearance of all goods or any class of goods imported or exported by land from or to the land frontiers specified in corresponding entry in column (2) of the said table;
In exercise of the powers conferred by clause (a) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the ports specified in column (3) of the table below, situated in the State or, as the case may be, the Union territory specified in the corresponding entry in column (2) of the said table, to be Customs Port for the purposes specified
In exercise of the powers conferred by clause (a) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the airport mentioned in column (3) of the Table annexed here to, situated in the State or, as the case may be, the Union territory, specified in the corresponding entry in column (2) of the said table, to be Customs airports for the purpose specified in the corresponding entry in column (4) of the said table.
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 specified in the Annexure I to this notification (hereinafter referred to as the said goods), when imported into India by the gem and jewellery units set up in an Export Processing Zone or in a Free Trade Zone specified in Annexure II of this notification (hereinafter referred to as the Zone), for the manufacture or packaging of gem and jewellery for exports out of India, or for the promotion of exports of gem and jewellery, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty, if any, leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely.
