Custom Duty

Customs Duty affects the import and export of goods and remains a major area of indirect tax and trade compliance in India. This TaxGuru category covers the Customs Act, Customs Tariff, notifications, circulars, instructions and judicial developments relating to customs matters. Readers can explore articles and case laws on tariff classification, valuation, exemptions, customs duty rates, duty drawback, anti-dumping duty, safeguard measures, warehousing, confiscation, penalties, refunds and import-export disputes. The category is useful for importers, exporters, customs brokers, businesses, Chartered Accountants, advocates and indirect tax professionals researching customs law and compliance. TaxGuru regularly publishes relevant legislative, departmental and judicial developments to help readers follow changes affecting Customs Duty and cross-border trade.