Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
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...
Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
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...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
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 exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 .
Explore Notification No. 151/94-Cus. exempting aircraft equipment, engines, fuel, and lubricating oil imported by Indian Airlines, United Arab Airlines, and Indian Air Force.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, bemg satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 .
renowned shot means a person certified by the National Rifle Association as ranking within the first twenty five in the National Championship held immediately preceding the importation.
Exemption to specified sports goods, equipments and requisites and mountaineering equipment imported by National Sports Federation or by a sports person of outstanding eminence for training. Challenge cups and trophies, medals and prizes won by Indian players.
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 exempts finished wool-on leather falling under heading No. 14 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), and manufactured from imported leather by a hundred per cent export oriented undertaking or by a unit within a free trade zone when exported out of India, from the whole of the duty of customs leviable thereon which is specified in the said Second Schedule.
(a) the repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service) as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and (b) the goods repaired, reconditioned, reengineered, tested, caliberated or maintained (including service) as the case may be, are exported and are not cleared outside the Unit.
The importer shall maintain a proper account of import, consumption and untilisation of the said goods and of exports made by him, and shall submit such account periodically to the Development Commissioner of the Zone, in such form and in such manner as may be laid down by the Development Commissioner.
Supplies of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, on or after 20th June, 1994, permits the import of such goods at zero customs duty, coupled with the extension of benefits under Chapter 8 of the Export and Import Policy 1 April 1997 – 31 March 2002 published by the Government of India under Ministry of Commerce Notification No. 1 /1997-2002 dated 31st March 1997 as amended from time to time for domestic supplies.
In respect of goods specified at Item numbers 16 to 22 of Annexure-I and transferred to the fields/ farms of the contract farmers, at any point of time as may be decided by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, the unit shall be required to account for the goods so transferred to the farms/ fields of the contact farmers.
