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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


Everything about Authorised Economic Operator (AEO) Programme

Custom Duty : Learn about the Authorised Economic Operator (AEO) Programme, its benefits, eligibility, application process, and impact on intern...

March 31, 2025 348 Views 1 comment Print

What is AEO Certification and How It Benefits Businesses?

Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...

February 20, 2025 1269 Views 0 comment Print

Ekal Anubandh | Single Unified Multi-Purpose Electronic Bond

Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...

February 19, 2025 1143 Views 1 comment Print

Special Valuation Branch under customs & Its Role in Related Party Valuation

Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...

February 18, 2025 1473 Views 2 comments Print

Streamlined Electronic Customs Refund Processing Updates

Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...

February 18, 2025 543 Views 0 comment Print


Latest News


CBIC to Enable E-Processing for Import/Export via Air

Custom Duty : CBIC to introduce electronic processing for import/export via personal carriage at select airports from May 2025, covering gems, j...

April 3, 2025 183 Views 0 comment Print

Reduction of Import Duties/Taxes on Life-Saving Drugs for Rare Diseases

Custom Duty : Learn about import duty exemptions on life-saving drugs for rare diseases, including GST benefits, applicable conditions, and proc...

March 16, 2025 189 Views 0 comment Print

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

Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...

February 12, 2025 345 Views 0 comment Print

FAQs on Customs Duty, Tariff Rationalization & Duty Changes by Budget 2025

Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...

February 1, 2025 2448 Views 0 comment Print

Indirect Tax Internship Scheme for FY 2025-26 in CBIC

Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...

February 1, 2025 1134 Views 0 comment Print


Latest Judiciary


Advance Ruling Denied for Areca Nuts Classification for Sub-Judice matter

Custom Duty : CAAR Delhi refuses to rule on Mondal Traders' areca nuts classification as the matter is sub-judice. Legal principles and judicial...

April 5, 2025 81 Views 0 comment Print

Refund of excess duty allowed as Bill of Entry was filed belatedly due to system error

Custom Duty : CESTAT Chennai held that refund of excess duty paid is allowable since delay in filing of bill of entry was on account of system e...

April 3, 2025 105 Views 0 comment Print

NIDB data cannot form the basis for Enhancement of Value under Customs Act

Custom Duty : The aforementioned action by assessee implied that assessee had accepted the reassessment and enhancement. Consequently, the appro...

April 3, 2025 240 Views 0 comment Print

Importer’s Acceptance Alone Not Sufficient for Customs Valuation: CESTAT Chennai

Custom Duty : Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itsel...

April 2, 2025 171 Views 0 comment Print

CESTAT Chennai Allows Benefit of Concessional Customs Duty Based on Retrospective Clarification

Custom Duty : CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application o...

April 2, 2025 114 Views 0 comment Print


Latest Notifications


Notification No. 23/2025-Customs, Dated: 4th April, 2025

Custom Duty : India's Finance Ministry amends import duties, removing specific rate under Customs Notification 50/2017. Details of the change....

April 4, 2025 150 Views 0 comment Print

Polyethylene Glycol (CAS No. 25322-68-3) Not Classified Under SCOMET: DGFT

Custom Duty : CBIC clarifies Polyethylene Glycol (CAS 25322-68-3) is not under SCOMET. No export authorization needed. Officers to comply....

April 4, 2025 48 Views 0 comment Print

New Regulations for Post-Export Shipping Bill Changes & Electronic Amendments

Custom Duty : CBIC Circular 11/2025: New regulations for post-export shipping bill amendments, including time limits and approval processes....

April 4, 2025 165 Views 0 comment Print

Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025

Custom Duty : CBDT issues new regulations for post-export conversion under instrument-based schemes. Exporters must apply within one year. Learn...

April 4, 2025 126 Views 0 comment Print

Notification No. 22/2025-Customs: Amendments in Import Duty

Custom Duty : Notification No. 22/2025-Customs modifies import duty rates for specified goods under Notification No. 25/2021. Effective from 28t...

March 28, 2025 564 Views 0 comment Print


No Social Welfare Surcharge when Basic Customs Duty is zero: CESTAT Kolkata

September 25, 2024 186 Views 0 comment Print

CESTAT Kolkata held that Social Welfare Surcharge would be nil in case where the aggregate of customs duties is zero. Thus, Social Welfare Surcharge not payable when Basic Customs Duty payable is zero.

Customs recovery proceedings against dead person unsustainable: Delhi HC

September 24, 2024 351 Views 0 comment Print

Delhi High Court held that initiation of customs recovery proceedings against a dead person is unsustainable and liable to be quashed. Accordingly, recovery proceedings quashed.

4% SAD leviable as benefit of exemption notifications not available on imported garment accessories: CESTAT Bangalore

September 23, 2024 300 Views 0 comment Print

CESTAT Bangalore held that benefit of notification no. 20/2006 dated 01.03.2006 and notification no. 21/2012-Cus. dated 17.03.2012 not available in case of import of garment accessories. Accordingly, 4% SAD leviable.

Classification of Laboratory Chemicals Under Customs Tariff

September 23, 2024 480 Views 0 comment Print

CBIC clarifies classification of laboratory chemicals under Heading 9802 of the Customs Tariff, restricting imports for own use to 500g or 500ml pack sizes.

CBI Registers illicit enrichment Case Against Customs Superintendent in Bangalore

September 23, 2024 540 Views 0 comment Print

CBI registers a case against a Customs Superintendent in Bangalore for illicit enrichment. Rs 25 lakh seized during a joint operation with Vigilance officers.

Extension of Annual General Meeting (AGM): A Comprehensive Guide

September 23, 2024 2595 Views 0 comment Print

This article delves into the provisions governing AGM extensions under the Companies Act, 2013, and explores key regulations, examples and best practices. 

Enquiry Report Against Assessee Quashed due to Procedural Lapses Under Regulation 17(5) of CBLR, 2018

September 21, 2024 342 Views 0 comment Print

Assessee-customs broker firm had challenged the suspension of its license by the Principal Commissioner of Customs, Chennai, and subsequent proceedings initiated for the revocation of its license.

Customs Broker Not Handling Export Consignment Not in Violation of Regulations 10(d) & 10(n)

September 20, 2024 3702 Views 0 comment Print

CESTAT Mumbai held that appellants Customs Broker (CB) was not handling the export consignment hence it cannot be said that they had violated Regulation 10(d) and 10(n). Thus, revocation of license unjustified.

Passing of speaking order mandatory in case of re-assessment of Bill of Entry: CESTAT Delhi

September 20, 2024 363 Views 0 comment Print

The Commissioner (Appeals), however, proceed to imagine grounds for enhancement of the value and dealt with them. This exercise was really not required to be undertaken by the Commissioner (Appeals).

Light Green Float Glass (tinted non-wired type) should be classified under Tinted Glass subject to detailed examination

September 20, 2024 357 Views 0 comment Print

Light green float glass (tinted non-wired type) should be classified under tinted glass for duty purpose under the Customs Tariff Heading (CTH) 70051010 provided that the goods imported matched the description of “Light Green Float Glass (Tinted Non-Wired Type).

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