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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


Customs Valuation Framework Under Section 14 and CVR, 2007

Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...

July 11, 2026 207 Views 0 comment Print

MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1572 Views 1 comment Print

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 681 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 6978 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 10785 Views 0 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 330 Views 0 comment Print

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 480 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 582 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 2874 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 675 Views 0 comment Print


Latest Judiciary


CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision

Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...

July 13, 2026 141 Views 0 comment Print

Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi

Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...

July 13, 2026 114 Views 0 comment Print

TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...

July 13, 2026 108 Views 0 comment Print

Statutory Appeal Is Proper Remedy Against Customs Redemption Fine & Penalty: Madras HC

Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...

July 12, 2026 123 Views 0 comment Print

Royalty Addition to Import Value Set Aside as Not a Condition of Sale: CESTAT Chennai

Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...

July 12, 2026 123 Views 0 comment Print


Latest Notifications


CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs

Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...

July 13, 2026 201 Views 0 comment Print

CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports

Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...

July 11, 2026 357 Views 0 comment Print

CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027

Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...

July 11, 2026 114 Views 0 comment Print

CBIC Revises List of Goods Eligible for BCD Exemption for Lithium-Ion Cell Manufacturing

Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...

July 9, 2026 621 Views 0 comment Print

CBIC Grants Nil BCD on Goods for Mobile Phone Inductor Coil Modules Until March 2029

Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...

July 9, 2026 429 Views 0 comment Print


CESTAT Quashes Penalty as Export Confiscation Already Set Aside

July 20, 2025 477 Views 0 comment Print

Delhi CESTAT cancels Rs. 10 lakh penalty on Safewater Lines, noting that the basis for penalty confiscation of goods was already set aside.

Calcutta High Court Dismisses Challenge to Anti-Dumping Duty

July 19, 2025 876 Views 0 comment Print

Calcutta High Court dismisses Rampada Pradhan’s petition challenging anti-dumping duty final findings after the definitive levy notification was published.

Refund of anti-dumping duty when paid by mistake in self-assessment as it lacks legal character of ‘duty’

July 19, 2025 864 Views 0 comment Print

Assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability  which could not take the character of duty, therefore, the amount should not have been retained and was refundable.

Amendment to notification No. 146/94-Customs: Serial Number 10A Omitted

July 19, 2025 2091 Views 0 comment Print

Ministry of Finance’s new customs notification, dated July 19, 2025, omits S. No. 10A from a 1994 customs exemption table.

Customs Broker License Suspension Set Aside as SCN Breaches 90-Day CBLR Deadline

July 18, 2025 948 Views 0 comment Print

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the continued suspension of M/s. Kailash Shipping Services Pvt. Ltd.’s Customs Broker License. The Tribunal ruled that the show cause notice (SCN) issued to the company was time-barred and lacked jurisdiction, rendering the preceding suspension unsustainable.

WAPs with MIMO Without LTE Get Customs Duty Exemption: CESTAT Chennai

July 18, 2025 861 Views 0 comment Print

CESTAT Chennai rules that Wireless Access Points with MIMO but without LTE standards are eligible for customs duty exemption, citing Delhi High Court precedent.

India Extends Anti-Dumping Duty on Aniline Imports from China

July 18, 2025 1530 Views 0 comment Print

India continues anti-dumping duty on Aniline imports from China PR for five years to prevent injury to domestic industry. Duty rates vary by exporter and origin.

CBIC notifies conditional Import duty exemption on polo horse imports

July 18, 2025 870 Views 0 comment Print

Govt exempts customs duty on polo horses for army, police, and eligible civilian players under new rules effective 19 July 2025, with quantity and time limits.

Jewellery worn by passenger falls within ambit of personal effects hence detention set aside

July 18, 2025 1020 Views 0 comment Print

Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules 2(vi) read with rule 3 of the Baggage Rules, 2016, which would be exempt from detention by the Customs Department. Thus, detention set aside.

Cancelled Invoice Not Dutiable for Imports as Additional Consideration: CESTAT Delhi

July 18, 2025 336 Views 0 comment Print

CESTAT Delhi ruled a €1 million cancelled invoice for post-contract services was not dutiable as additional import consideration, quashing duty and penalties.

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