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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 3018 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 5109 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


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

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print

Past GST Cancellation Cannot Justify Customs Broker License Revocation: CESTAT Delhi

Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...

May 22, 2026 99 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 126 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 132 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


This notification exempts the specified goods imported from Mauritius, Seychelles or Tonga

March 16, 1995 958 Views 0 comment Print

Provided that the importer proves to the satisfaction of the proper officer of customs that the goods in respect of which the exemption under this notification is claimed are being imported in accordance with the provisions of the Customs Tariff (Determination of Origin of other Preferential Areas) Rules, 1977, published with the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 99-Customs, dated the 1st July, 1977.

This notification exempts the specified goods imported from Bangladesh, Republic of Korea or Sri Lanka under Bangkok agreement

March 16, 1995 1693 Views 0 comment Print

Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that the goods in respect of which the benefit of exemption under this notification is claimed, comply with the requirements specified in the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, published with the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 430-Customs, dated the 1st November, 1976.

Antique handicrafts items export – No routine references

March 16, 1995 535 Views 0 comment Print

I am directed to say that Board has had occasion to examine the issue of delay in release of export consignments by the customs where such consignments are necessarily referred to the statutory authorities such as the wild Life Department and the Archaeological

100% EOUs closure/failure to export – Demand of duty

March 10, 1995 1225 Views 0 comment Print

A number of instances have come to the notice of the Board where 100% EOUs had imported capital goods, raw materials and other permissible items under Notification No. 13/81-Cus. dated 9/2/81 but have failed to export any goods or have closed down after exporting a few consignments. A question has been raised as to the stage at which the customs

VBAL/QBAL – Export Declarations – Further clarifications

March 8, 1995 574 Views 0 comment Print

Your attention is invited to Ministry’s instructions of even number dated the 4th January, 1995 (Circular N0. 1/95) and Subsequent telex dated 13th January, 1995 regarding filing of Ar-4 along with the Shipping Bills

Advance Intermediate Licence for iron & steel under Engg. goods export scheme – Customs instructions

March 8, 1995 1795 Views 0 comment Print

Ministry of Commerce vide their Notification No. 53/ RE/ 92-97 dated the 1st March, 1995 have notified Engineering Products Export (Replenishment of Iron and Steel Intermediates) Scheme. To give effect to this scheme which permits duty free import of

This notification exempts input required for the manufacture of iron and steel intermediates

March 7, 1995 628 Views 0 comment Print

That the imports and exports are undertaken through sea ports at Bombay, Calcutta, Cochin, Kandla, Mangalore, Marmagao, Madras, Nhava Sheva, Paradeep, Tuticorin and Visakhapatnam or through any of the airports at Ahmedabad, Bangalore, Bombay, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum and Varanasi, or through any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, Guwahati, Hyderabad, Kanpur, Ludhiana.

This notification provides effective rates of duty on specified goods when imported from Union of Myanmar

March 6, 1995 850 Views 0 comment Print

Provided that the importer produces evidence to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that such goods have, in fact, been produced in the Union of Myanmar and are imported into India through the land route from a notified land customs station.

Fishing Passes – Periodicity for Renewals Revised

March 6, 1995 415 Views 0 comment Print

In supersession of Ministry’s instruction contained in circular F.No. 574/ 5/ 77-LC – II dated 1.1.79 and F.No. 581/ 8/ 92-LC dated 30.11.92 regarding issue of passes to mechanised and non-mechanised fishing vessels, I am directed to say that it has now been decided that the periodicity for for renewal of fishing passes should be as under

Consumer/Commercial goods bought in India in FOREX – Export baggage allowed as

March 1, 1995 991 Views 0 comment Print

The undersigned is directed by say that in terms of para 129 of the Exim Policy (1992-97), bonafide personal baggage of a passenger ins permitted to be exported as accompanied or unaccompanied baggage. Instances have, however, been brought to the notice or the Board where passengers, especially passengers leaving for CIS countries, Pakistan. Thailand etc., were exporting in their

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