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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 6981 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 10788 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 147 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 120 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 114 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 126 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 213 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 363 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 126 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 633 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 441 Views 0 comment Print


Mismatch in Gold Dore Content Not Sufficient Proof for Customs Duty Evasion

May 19, 2025 582 Views 0 comment Print

CESTAT Delhi sets aside penalty on former CFO, rules mere mismatch in gold dore bar content not proof of customs duty evasion attempt.

Delhi HC directs Release of Duty Drawback After SC Stay

May 19, 2025 966 Views 0 comment Print

Delhi High Court orders Customs to release ₹9.13 lakh in withheld duty drawback to exporter Sans Frontiers following Supreme Court stay on related case.

Delhi HC Permits Provisional Release of Seized Areca Nuts Amid Conflicting Test Reports

May 19, 2025 1203 Views 0 comment Print

Delhi High Court allows provisional release of seized roasted areca nuts for industrial use, citing conflicting test reports and goods deterioration.

Director’s Arrest & Covid Impact: Delhi HC Condones 1610-Day Delay in Customs Appeal

May 18, 2025 738 Views 0 comment Print

Delhi High Court allows 1610-day delay in customs appeal by Durga Apparels citing Director’s arrest, health, and Covid. Restores case to CESTAT on terms.

Delhi HC allows Refund based on CA Certificate & Invoices, Rejects Unjust Enrichment

May 18, 2025 1305 Views 0 comment Print

Delhi High Court dismisses Customs appeals, upholding CESTAT’s decision that U.T. Electronics Pvt. Ltd. rebutted unjust enrichment claim for duty refund.

Madras HC Quashes Duty Drawback Recovery for breach of natural justice

May 18, 2025 543 Views 0 comment Print

Madras High Court invalidates customs order against Texwin Impex for duty drawback recovery, citing unreasoned decision and breach of natural justice by not considering exporter’s reply.

Magistrate can’t Order revaluation of smuggled goods at preliminary stage: Delhi HC

May 17, 2025 783 Views 0 comment Print

Delhi High Court held that Magistrate not empowered to order/ direct fresh revaluation of smuggled goods at the preliminary stage of investigation. Accordingly, direction for revaluation of goods is unsustainable in law.

Crude Soybean Oil Deemed Manufactured Product, Eligible for Customs Duty Exemption: SC

May 17, 2025 1146 Views 0 comment Print

Supreme Court sets aside customs duty on imported crude degummed soyabean oil, ruling it’s not an agricultural product under the exemption. Your Taxguru Consultancy & Online Publication

CBIC Issues Import Port Rules for Goods from Bangladesh

May 17, 2025 1425 Views 0 comment Print

CBIC directs enforcement of port restrictions on certain Bangladeshi imports, following DGFT policy update. Rules apply from 17 May 2025.

Imported Choke Coils falls Under CTH 85045010: CAAR

May 17, 2025 606 Views 0 comment Print

CAAR Delhi rules imported Choke Coils are specifically classifiable under tariff item 8504 50 10, citing technical function and classification rules.

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