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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 237 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 1584 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 687 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 6996 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 10791 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 339 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 2877 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 150 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 129 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 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 126 Views 0 comment Print


Latest Notifications


CBIC Issues Guidelines for Self-Certified Origin Declarations Under India–UK CETA

Custom Duty : CBIC Circular 33/2026-Customs implements self-certified Origin Declarations, URN authentication and transition provisions under In...

July 14, 2026 96 Views 0 comment Print

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 216 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 375 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 129 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 636 Views 0 comment Print


Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver from 15.02.2025

February 14, 2025 870 Views 0 comment Print

CBIC updates tariff values for crude oils, metals, and areca nuts under the Customs Act, effective February 15, 2025. Check revised import duty rates.

Resuscitation of stillborn show cause notice: DRI officers are proper officers of customs

February 13, 2025 870 Views 0 comment Print

The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax law interpretation.

Agricultural Infrastructure Development Cess on Bourbon whiskey Revised

February 13, 2025 2001 Views 0 comment Print

India revises customs duties, imposing 100% duty on most alcoholic beverages and reducing bourbon whiskey duty to 50%, effective immediately.

No Unfettered Cross-Examination Rights Under Customs Act Sec. 138(B): Delhi HC

February 13, 2025 1275 Views 0 comment Print

Delhi High Court held that provisions of section 138(B) of the Customs Act doesn’t provide unfettered right in all cases for cross examination of relevant person. Accordingly, appeals are disposed of.

Delhi HC Orders 30% Bank Guarantee for Seized Goods Release

February 13, 2025 495 Views 0 comment Print

Delhi High Court held that imposition of condition in case of provisional release of seized goods is discretionary and hence directed furnishing of bank guarantee to the tune of 30% of the differential duty instead of 130%.

Baggage Rules doesn’t apply to jewellery worn in person: Madras HC

February 13, 2025 1698 Views 0 comment Print

Madras High Court held that the Baggage Rule, 2016 will apply only to the baggage and not to the jewellery worn in person. Accordingly, petition is allowed and confiscation order quashed.

Import Duty & GST Exemptions on Life-Saving Drugs for Rare Diseases

February 12, 2025 2547 Views 0 comment Print

The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility and exemption procedures.

Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai

February 12, 2025 1011 Views 0 comment Print

CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification.

Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

February 12, 2025 912 Views 0 comment Print

CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, differential duty and also interest and imposition of penalty u/s. 114A set aside.

Supreme Court Directs Mandatory E-Filing for Tax Appeals

February 10, 2025 2820 Views 0 comment Print

Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce physical paperwork.

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