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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 249 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 7008 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 10797 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 588 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 159 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 135 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 120 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 129 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 225 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 384 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 642 Views 0 comment Print


Exchange Rates for Imported & Exported Goods with effect from 21st July, 2023

July 20, 2023 1530 Views 0 comment Print

Central Board of Indirect Taxes and Customs, issued Notification No. 54/2023-Customs (N.T.) on 20th July 2023. This notification pertains to the rate of exchange of conversion of foreign currencies into Indian rupees for imported and export goods with effect from 21st July, 2023. Government Of India Ministry Of Finance Department Of Revenue Central Board Of […]

Unfair Suspension of Customs Broker License: Director’s Judicial Custody Prevented Representation

July 20, 2023 1014 Views 0 comment Print

Andhra Pradesh High Court held that suspension of Customs Broker Licence is against the principles of natural justice as Managing Director being in the judicial custody couldn’t have any opportunity to submit his explanation.

Actual use of inputs and quantities not required for claiming DFIA benefit

July 20, 2023 1191 Views 0 comment Print

CESTAT Ahmedabad held that there is no requirement of the actual use of inputs and quantities of imported goods for claiming DFIA i.e. Duty-Free Import Authorization benefit.

Zero Duty Export Promotion Capital Goods Benefit available in absence of simultaneous availment under SHIS

July 20, 2023 855 Views 0 comment Print

CESTAT Chennai held that benefit of exemption Notification no. 102/2009-Cus dated 11.09.2009 for capital goods imported under Zero Duty Export Promotion Capital Goods (EPCG) scheme available as there is no simultaneous availment of benefit under Status Holder Incentive Scheme (SHIS).

HC Directs Consideration of Refund Applications under Customs Act, 1962 (Section 27 & 27A)

July 19, 2023 912 Views 0 comment Print

The Madras High Court has quashed an order rejecting the refund application of SIBCO Overseas Pvt Ltd under Section 27A of the Customs Act, directing a fresh hearing.

Licence fee not includible to transaction value when it is not a condition of sale

July 18, 2023 1437 Views 0 comment Print

CESTAT Chennai held that the licence fee is includible in transaction value only when licence fee is paid as condition of sale. Accordingly, licence fee cannot be included to the transaction value when the same is not a condition of sale.

Suspension of Licence of Customs Broker – CBIC directs adherence to guidelines

July 18, 2023 2991 Views 0 comment Print

The Central Board of Indirect Taxes and Customs in India has received concerns about the suspension of Customs Broker licenses, even when it may not be warranted. This practice can have disruptive consequences, particularly for small enterprises. Regulation 16 of the CBLR, 2018 provides the Commissioner of Customs with the power to suspend licenses in […]

SAD Exemption Ineligible for Importer Violating Import Policy & Exemption Notification Terms

July 17, 2023 474 Views 0 comment Print

Analysis of the CESTAT Bangalore order in the case of DLF Southern Towns Pvt Ltd vs. Commissioner of Customs where violation of import policy led to confiscation and penalty.

No Duty Demand Under Advance Authorization Scheme Post Discharge Certificate Issuance

July 16, 2023 2682 Views 0 comment Print

Comprehensive analysis of the Punjab and Haryana High Court ruling in favor of Jindal Drugs Ltd., discussing the precedent-setting case related to the advance authorization scheme and customs duties.

CESTAT Allows Appeal Over Delayed Delivery of SAD Refund Sanction Order

July 15, 2023 741 Views 0 comment Print

The CESTAT Chennai rules in favor of Nitco Limited in a dispute over the delayed delivery of a SAD refund sanction order by the Commissioner of Customs. The case now returns to the first appellate authority for review.

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