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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 180 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 3021 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 5118 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 612 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 837 Views 1 comment Print


Latest News


₹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 390 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 2400 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 570 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 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


No Confiscation of Indian Currency Without Proof Linking It to Smuggling: CESTAT Kolkata

Custom Duty : CESTAT Kolkata held that Indian currency cannot be confiscated under Section 121 of Customs Act without clear evidence connecting ...

May 24, 2026 54 Views 0 comment Print

Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

Custom Duty : The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continu...

May 24, 2026 48 Views 0 comment Print

CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 129 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 138 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


Eous, EPZ, EHTP, STP units Sale in domestic Market – Clarification on concessional duty

July 26, 1995 595 Views 0 comment Print

I am directed to refer to Notification No. 100/ 95-CE dated 2.6.95 which amended Notification No. 2/95-CE dt. 4.1.95. prescribing the effective rates of duties applicable to goods manufactured by 100% EOUs / EPZ / EHTP / STP / units when cleared into the Domestic Tariff Area

Detention of imported cargo needs removal of to Customs warehouse – containers need not be detained

July 25, 1995 766 Views 0 comment Print

I am directed to say that the matter of long detention of cargo including containerised cargo at various ports by the Customs authorities leading to port congestion as well as hold up of containers has been represented at various forums. This issue has also

Duty Drawback – Appraisers can sanction upto Rs. one lakh in select Customs Houses

July 20, 1995 1630 Views 0 comment Print

The Board has reconsidered the matter and it has been decided that the powers of Appraisers to sanction drawback under section 75 of the Customs Act, 1962 in the Major Custom Houses in Bombay, Calcutta, Madras and Delhi shall be enhanced to Rupees One Lakh.

Circular No. 82/95-Custom Duty Dated 20/7/1995

July 20, 1995 523 Views 0 comment Print

The Public Accounts Committee in their 91st Report on paragraph 1.22(i) relating to fraudulent drawback on Zinc Oxide have expressed unhappiness over delay in issuance of instruction for taking remedial/ corrective action. In that case two consignments declared to be Zinc Oxide were exported under claim for Drawback through Customs House, Delhi in 1989. No sample was drawn for

Aracannuts (supari) import not permissible

July 11, 1995 1303 Views 0 comment Print

I am directed to say that the Directorate General of Foreign Trade, Ministry of Commerce has brought to the notice this Ministry that some of the customs authorities particularly at Calcutta, Madras and Imphal are permitting import of Arecanut assuming it to be falling under the category of dry fruits

Sealing of cargo – Tamper proof bottle seals to be used

July 6, 1995 697 Views 0 comment Print

I am directed to say that the Board has examined the matter of sealing of containerised cargo with a view to determine the appropriate sealing mechanism which will ensure security of the cargo and the same time prevent the possibility of its tampering

UN Agencies Imports – Duty exemption only on goods for official use by the agency and not by individual

July 6, 1995 1378 Views 0 comment Print

I am directed to say that in the context of a reference from the Department of Economic Affairs the Board has examined the customs duty exemptions available to the United Nations and its agencies in terms of the United Nations (Privileges and Immunities) Act, 1947

EPZ units – Sale in DTA – Subject to excise duty

July 3, 1995 730 Views 0 comment Print

I am directed to say that notification No. 114/95-Cus. Dated 8.6.1995 has been issued with a view to harmonise the respective customs customs exemptions notification for 100% EOU units and for similar units located in the Export Processing Zones (EPZs)

ICDs / CFSs Movement of Cargo by Road Permitted

June 30, 1995 721 Views 0 comment Print

It may also be noted that as regards the movement of cargo from and to the ICDs and CFSs, the policy of the Department has so far been to prefer such movement by the medium of rail transport wherever such link in provided

SLPs Filing before Supreme Court – Procedure to be followed

June 28, 1995 1207 Views 0 comment Print

The undersigned is directed to say that some instances have come to the notice of the Board where proposals were sent to the Board for filing SLP with stay application against the judgement/ order of the High Court directing release of goods / refund of duty or

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