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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


Anti-Dumping Duty

Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...

May 21, 2026 342 Views 0 comment Print

Customs Duty on Gold & Silver Raised to 15% (Effective May 13, 2026)

Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...

May 14, 2026 4614 Views 0 comment Print

The Gold Duty Shock: A Symptom, Not the Disease

Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...

May 13, 2026 7833 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 744 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 1101 Views 1 comment Print


Latest News


India Secures Duty-Free Access for 99.38% Exports Through India–Oman CEPA

Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...

June 2, 2026 288 Views 0 comment Print

₹10 Lakh Cap Removed on Courier Exports to Boost E-Commerce Trade

Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...

April 1, 2026 441 Views 0 comment Print

Deferred Customs Duty Facility Extended to Eligible Manufacturer Importers to Expedite Clearance

Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...

February 28, 2026 2544 Views 0 comment Print

CBI Books Three Customs Officials for Alleged Bribery in Smuggled Goods Release

Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...

February 7, 2026 618 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1611 Views 0 comment Print


Latest Judiciary


CAAR Rejects Motherboard Classification for CKD Kits as Essential Character Test Was Not Met

Custom Duty : CAAR Mumbai held that CKD kits comprising discrete electronic components could not be classified as motherboards under CTH 8473 30...

June 11, 2026 54 Views 0 comment Print

DRI Cannot Retain Seized Cash Beyond Six Months Without Valid Extension: Allahabad HC

Custom Duty : The Court held that retention of seized cash beyond six months is illegal if the extension order under Section 110(2) of the Custo...

June 11, 2026 66 Views 0 comment Print

Interest on Customs Duty Cannot Be Waived Merely Because EPCG Benefit Was Granted Later: CESTAT Mumbai

Custom Duty : Tribunal ruled that interest liability extends to the full duty adjudged under Section 28, regardless of whether payment is made t...

June 11, 2026 90 Views 0 comment Print

Article 20(2) Inapplicable as Customs Proceedings Are Not Criminal Prosecutions: SC

Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...

June 10, 2026 117 Views 0 comment Print

EPCG Export Failure due to SARFAESI Auction: CESTAT waives Interest & Penalty, upheld duty demand

Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...

June 10, 2026 129 Views 0 comment Print


Latest Notifications


Countervailing Duty on Aluminium Wire Extended up to 23 March 2027

Custom Duty : Government extends countervailing duty on aluminium wire/wire rod imports from Malaysia up to 23 March 2027 through Notification N...

June 11, 2026 54 Views 0 comment Print

Anti-Dumping Duty on Aluminium Foil Extended up to 15th December 2026

Custom Duty : Government extends anti-dumping duty on aluminium foil from China, Malaysia, Thailand and Indonesia up to 15 December 2026. Notifi...

June 11, 2026 45 Views 0 comment Print

Nil Customs Duty on Goods Under Tariff Item 26020010 under India Australia ECTA

Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...

June 10, 2026 195 Views 0 comment Print

Common Adjudicating Authority Appointed for SVB SCNs – Koinone Polytech

Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...

June 10, 2026 96 Views 0 comment Print

Common Adjudicating Authority Appointed in ViewSonic SVB Case

Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...

June 6, 2026 132 Views 0 comment Print


Notification No. 118/2002-Customs, dated: 30.10.2002

October 30, 2002 421 Views 0 comment Print

The principal notification No. 48/2001-Customs, dated the 10th May, 2001was published vide number G.S.R. 332(E), dated the 10th May, 2001, in the Gazette of India, Extraordinary, dated the 10th May, 2001 and was last amended by notification No.125/2001-Customs, dated the 14th December, 2001.

Seeking to impose safeguard duty on imports of Epichlorohydrin

October 30, 2002 730 Views 0 comment Print

WHEREAS in the matter of import of Epichlorohydrin, falling under sub-heading 2910.30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Director General (Safeguard), in his final findings vide number G.S.R.471(E), dated the 25th June, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 5th July, 2002, has come to the conclusion that increased imports of Epichlorohydrin into India have caused and further threatened to cause, serious injury to the domestic producers of Epichlorohydrin and it will be in the public interest to impose safeguard duty, on imports of Epichlorohydrin into India.

Notification No. 69/2002-Customs (N.T.), dated: 30.10.2002

October 30, 2002 385 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) the following notification issued by the Central Government in the Ministry of Finance (Department of Revenue) regarding appointment of officers shall come into force with effect from 1st November, 2002 namely.

Notification No. 68/2002-Customs (N.T.), dated: 28.10.2002

October 28, 2002 463 Views 0 comment Print

In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance & Company Affairs (Department of Revenue) No.62/2002-NT-Customs, dated the 25th September, 2002 [S.O.1037(E), dated the 25th September, 2002], the Board hereby determines for the purposes of said section relating to export goods, that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II appended hereto into Indian currency or vice versa shall, with effect from the 1st November, 2002.

Notification No. 67/2002-Customs (N.T.), dated: 28.10.2002

October 28, 2002 418 Views 0 comment Print

In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supercession of the notification of the Government of India in the Ministry of Finance & Company Affairs (Department of Revenue) No.61/2002-NT-Customs, dated the 25th September, 2002 [S.O.1036(E) dated the 25th September, 2002], the Board hereby determines for the purposes of said section, relating to imported goods, that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II appended hereto into Indian currency or vice versa shall, with effect from the 1st November, 2002.

Circular No. 70/2002-Customs, Dated: 25.10.2002

October 25, 2002 751 Views 0 comment Print

I am directed to refer to the subject mentioned above and to say that a doubt has been raised as to whether material for laying athletic synthetic track and wooden

Eligibility of reusable plastic containers for duty free import under notification No.104/94-Cus. – Reg

October 25, 2002 2932 Views 0 comment Print

The importer may also be asked to get the consignment photographed, if required at the time of examination at his expense and get it attested from the Customs.

Notification No. 66/2002-Customs (N.T.), dated: 25.10.2002

October 25, 2002 496 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Air Cargo Complex, IGI Airport, New Delhi, to act as Commissioner of Customs, Ahmedabad for the purpose of adjudicating the matters relating to Show Cause Notices pertaining to M/s. Shyam Exports, 112-A, Vishal Tower, District Centre, Janak Puri, New Delhi and M/s. Shivam Enterprises, WZ-9, Krishna Place, Jwalaheri Market, Paschim Vihar, New Delhi, issued vide DRI.F.No.50D/60/99-CI, dated the 31st July, 2002.

Notification No. 65/2002-Customs (N.T.), dated: 25.10.2002

October 25, 2002 619 Views 0 comment Print

F.No.S/16-Misc-661/2002/Gr.VII, Dated 28th August, 2002:-Commissioner of Customs (Export Promotion), New Custom House, Ballard Estate, Mumbai- 400 038

Warehousing – Applicability of interest on warehoused goods -reg

October 24, 2002 6580 Views 0 comment Print

I am directed to state that Board is in receipt of references seeking clarification regarding applicability of appropriate rate of interest on goods warehoused

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