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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


Everything about Authorised Economic Operator (AEO) Programme

Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...

March 31, 2025 471 Views 1 comment Print

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 1308 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 1167 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 1494 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 561 Views 0 comment Print


Latest News


CBIC to Enable E-Processing for Import/Export via Air

Custom Duty : CBIC to introduce electronic processing for import/export via personal carriage at select airports from May 2025, covering gems, j...

April 3, 2025 273 Views 0 comment Print

Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 195 Views 0 comment Print

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 354 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 2484 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 1152 Views 0 comment Print


Latest Judiciary


MCPCBs Classifiable as LED Components Under CTH 85340000, Not Lighting Fixtures Under CTH 94054090

Custom Duty : Aggrieved by this decision, assessee appealed to Commissioner of Customs (Appeals), who ruled in its favor, restoring the original...

April 9, 2025 36 Views 0 comment Print

No Forfeiture of Security Deposit for declaration Non-Filing as per Circular 16/2009-Customs

Custom Duty : CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/20...

April 9, 2025 54 Views 0 comment Print

Pre-deposit in fraudulent availment of duty drawback upheld: Madras HC

Custom Duty : Madras High Court held that amount of pre-deposit fixed by the Tribunal in fraudulent availment of duty drawback is justified and ...

April 8, 2025 546 Views 0 comment Print

Exemption notification 146/94-Cus doesn’t impose ‘Actual User’ condition: CESTAT Delhi

Custom Duty : CESTAT Delhi held that exemption notification 146/94-Cus doesn’t state ‘Actual User’ condition. Accordingly, confiscation of...

April 8, 2025 90 Views 0 comment Print

Detention Invalid as Customs Fails to Issue SCN Within Statutory Period: Delhi HC

Custom Duty : Delhi High Court orders release of gold bangles, stating customs cannot issue show cause notice post one year. Detention deemed im...

April 8, 2025 111 Views 0 comment Print


Latest Notifications


CBIC Rescinds Custom Circular on Bangladesh Cargo Transit

Custom Duty : CBIC withdraws Circular No. 29/2020-Customs on transshipment of export cargo from Bangladesh to third countries via Indian land cu...

April 9, 2025 354 Views 0 comment Print

Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 09.04.2025

Custom Duty : CBIC updates tariff values for edible oils, brass scrap, gold, silver, and areca nuts with no changes in existing rates. Effective...

April 9, 2025 36 Views 0 comment Print

CBIC Appoints Common Adjudicating Authority – N/N 22/2025-Customs (N.T.)

Custom Duty : CBIC appoints authority for adjudication of show cause notices to Aardwolf Material Handling Pvt. Ltd. under Customs Act, 1962....

April 9, 2025 30 Views 0 comment Print

GST Collection Impressive; CBIC Transfers Timely

Custom Duty : CBIC reports strong March 2025 GST revenue, timely officer transfers, and launch of 'Aakalan' performance dashboard....

April 8, 2025 408 Views 0 comment Print

Clarification on BCD for Interactive Flat Panel Displays & other monitors

Custom Duty : CBIC clarifies customs duty on IFPDs vs. monitors, removing IGCR condition and providing technical guidance for classification....

April 7, 2025 552 Views 0 comment Print


This notification relates to Customs Tariff (Determination of Origin of the United Arab Republic and Yugoslavia) Rules, 1976

August 2, 1976 262 Views 0 comment Print

When it is considered necessary that an enquiry should be made pertaining to any consignment or certificate of origin, the Government of India may make a request to the competent authority of the exporting Participating State. Upon receipt of a request in this behalf the competent authority shall, after verification of the evidence, furnish information to the Government of India. Information obtained in this respect shall be treated as confidential.

This notification exempts gifts or free samples when exported by air

August 2, 1976 586 Views 0 comment Print

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 gifts or free samples.

This notification exempts samples of mica etc. when exported by post

August 2, 1976 412 Views 0 comment Print

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.

This notification exempts specified goods falling under heading 98.04 from the levy of Additional duty

August 2, 1976 613 Views 0 comment Print

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 (other than tobacco products), falling under heading No. 98.04 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act.

This notification exempts vehicles and components parts covered under Customs Convention on the temporary importation of private road vehciles

August 2, 1976 4909 Views 1 comment Print

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 column (2) of the Table below when imported into India, from the duty of customs and the additional duty leviable thereon to the extent indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding entry in column (4), thereof.

This notification exempts specified goods imported by post on approval or return basis

August 2, 1976 421 Views 0 comment Print

Explore the exemption granted to precious stones imported by post on approval or return basis under the Customs Act, 1962.

This notification relates to Bill of Entry (Forms) Regulations, 1976

August 1, 1976 940 Views 0 comment Print

In exercise of the powers conferred by section 157, read with section 46, of the Customs Act, 1962 (52 of 1962), and in supersession of the Bill of Entry (Forms) Regulations, 1971, the Central Board of Excise and Customs hereby makes the following regulations, namely.

This notification relates to Customs (Publication of Names) Rules,1975

January 19, 1976 292 Views 0 comment Print

No publication under rule 3 shall be made in respect of a person, until the period for preferring an appeal under section 128 has expired without any appeal having been preferred, or such an appeal having been preferred has been disposed of.

This notification relates to Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975

May 24, 1975 319 Views 0 comment Print

In respect of aircraft stores imported and deposited in a warehouse in terms of section 85 of the Customs Act, 1962, Shipping Bills for their re-export shall be presented in the form set out in the Schedule hereto annexed.

This notification relates to Uncleared Goods (Bill of Entry) Regulations, 1972

August 26, 1972 688 Views 0 comment Print

The person having the custody of goods that are not cleared for home consumption within the period specified in section 48 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act) shall prepare a Bill of Entry in the form appended, to these regulations, of such goods to be sold in auction under section 48 of the said Act.

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