Follow Us:

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 348 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 4623 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 7851 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 747 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 1104 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 81 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 84 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 102 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 126 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 90 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 84 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 198 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 99 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


EPCG/Duty Exemption Schemes — exemption notifications explained

May 11, 2000 2134 Views 0 comment Print

In the Exim Policy 2000-2001 announced on 31.3.2000, interalia 5% Duty EPCG Scheme and few other Duty Exemption Schemes have been introduced. In order to operationalise these export promotion schemes, the Department of Revenue have issued Customs Notification Nos. 47/2000 and 48/2000 both dated 25th April, 2000, 49/2000, 50/2000 and 51/2000 all dated 27th April, 2000 and

SLP – relevant section of CBEC

May 10, 2000 781 Views 0 comment Print

It is directed to invite attention to your letter F.NO. VIII/7/SLP/SC.CUS/98, dated 29th March, 2000 ( copy enclosed ), regarding filing os SLP in Surpreme Court in a criminal matter. This case does not relate to either Director ( Legal ) or to Deputy Secretary ( Customs ), but to DS ( AS ). In the process, there has been a delay in exmination of the papers

EOUs/EPZ Units—CVD on DTA sale of plastic granules manuf. out of plastic scrap & waste

May 10, 2000 844 Views 0 comment Print

It is directed to invite your attention on the above subject and to state that a doubt has been raised regarding levy of additional duty of customs (CVD) on DTA sale of reprocessed plastic agglomerates/granules (reprocessed out of plastic scrap) by EOU/EPZ units. The doubt has arisen in relation to exemption for plastic materials falling under heading Nos. 39.01 to 39.14 under notification Nos.

This notification appoints the officers of the Directorate General of Anti-Evasion as officers of Customs

May 9, 2000 613 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of the section 4 of the Customs Act, 1962 (52 of 1962), the Central Government hereby appoints the officers of the Directorate General of Anti-Evasion specified in column (2) of the Table below

Drawback—arrear clearance month from 15.5.2000 to 14.6.2000

May 8, 2000 472 Views 0 comment Print

Drawback Arrear Clearance Month” had been observed last year at various Customs locations to clear old pending drawback claims as directed in Board’s Circular Nos. 25/99-Cus., dated 21.5.99 and 43/99-Cus. Dated 9.7.99

RAGS—- Uniform gudeline for imprt clearance

May 8, 2000 8686 Views 0 comment Print

It is directed to invite your attention on the above mentioned subject. It has been reported that divergent pracitce are being followed by Custom Houses with respect to clearance of rags. It is seen that at some of the Custom Houses garm garments having 2-3 cuts are bing cleared as rags, whereas other Custom Houses

Notification No. 58/2000-Customs, dated: 08.05.2000

May 8, 2000 1009 Views 1 comment Print

Destruction of obsolete capital goods without payment of duty when such goods are destroyed in the presence of the Customs. (7) The said goods shall not be transferred or shifted to any other site or quarry owned of taken on lease by the unit without permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs.

Notification exempting gold, silver and platinum imported under specified schemes

May 8, 2000 3373 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), and in super-session of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 144/93-Cus, dated the 28th June, 1993.

This notification exempts gold and silver imported under specified schemes

May 5, 2000 4324 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), and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue), No. 144/93 -Cus , dated 28th June, 1993.

Notification No. 55/2000-Customs, dated: 05.05.2000

May 5, 2000 1090 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 directs that each of the notifications of the Government of India, in the Ministry of Finance.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930