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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


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 336 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 4521 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 7671 Views 0 comment Print

Strait of Hormuz Customs Relief: Six Circulars, 30 April Sunset & Key Unresolved Issues

Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...

April 27, 2026 738 Views 0 comment Print

What is EMI Scheme in Custom? Complete Guide on Duty Deferment, Eligibility & Benefits

Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...

April 21, 2026 1089 Views 1 comment Print


Latest News


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 285 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 438 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 2535 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 618 Views 0 comment Print

Baggage Rules 2026 Raise Duty-Free Limits and Simplify Customs Clearance

Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...

February 3, 2026 1608 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Customs Demand as Undervaluation Allegations Lacked Admissible Evidence

Custom Duty : CESTAT Chennai held that unsigned invoices, unauthenticated e-mails, and uncorroborated statements were insufficient to reject tra...

June 9, 2026 93 Views 0 comment Print

CESTAT Sets Aside Customs Broker Penalty as Ergotamine Preparation Not Covered Under NDPS Schedule-B

Custom Duty : The Tribunal held that a medicine containing Ergotamine was merely a preparation and not “Ergotamine and its salts” under Sche...

June 9, 2026 63 Views 0 comment Print

Bluetooth Headsets falls Under Heading 8517 as They Transmit & Receive Voice & Data

Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...

June 8, 2026 195 Views 0 comment Print

CESTAT Upholds Duty Demand as Food Testing Kits Were Misdeclared as Diagnostic Kits

Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...

June 8, 2026 93 Views 0 comment Print

Third-Party Records Alone Cannot Prove Clandestine Receipt of Goods: CESTAT Delhi

Custom Duty : The Tribunal held that ledger entries and computer records recovered from a third party were insufficient to establish liability u...

June 8, 2026 93 Views 0 comment Print


Latest Notifications


Nil Customs Duty on Goods Under Tariff Item 26020010 under India Australia ECTA

Custom Duty : The Central Government has amended Notification No. 62/2022-Customs to prescribe a 0% Basic Customs Duty on all goods falling unde...

June 10, 2026 69 Views 0 comment Print

Common Adjudicating Authority Appointed for SVB SCNs – Koinone Polytech

Custom Duty : CBIC has designated a common adjudicating authority to decide several customs show cause notices issued by different commissionera...

June 10, 2026 60 Views 0 comment Print

Common Adjudicating Authority Appointed in ViewSonic SVB Case

Custom Duty : CBIC exercised its powers under the Customs Act, 1962 to appoint a common adjudicating authority for two customs proceedings invol...

June 6, 2026 123 Views 0 comment Print

Hewlett SVB Matter Referred for Common Adjudication of Multiple SCNs

Custom Duty : Appointment of Common Adjudicating Authority in the case of M/s. Hewlett Packard Enterprise India Private Limited, (IEC: 071500719...

June 5, 2026 99 Views 0 comment Print

CBIC Bars Direct DGFT References to Ensure Uniform FTP Interpretation

Custom Duty : CBIC has directed Customs field formations not to seek FTP clarifications directly from DGFT. The new mechanism aims to ensure con...

June 4, 2026 192 Views 0 comment Print


Valuation- Demurrage not includible – Explanation to Valuation Rule 10(2) is bad

January 30, 2019 5247 Views 0 comment Print

Observing that the provisions in the Customs Act were silent about demurrage, the High Court held that it is beyond the legislative powers to include demurrage charges in the rules for Customs valuation. Supreme Court judgements in Wipro ltd, Essar Steel Ltd. and Mangalore Refinery and Petrochemicals Ltd. were relied on.

Custom duty on Electric Vehicle & its specified part & raw material for manufacture of Lithium ion cells

January 29, 2019 7026 Views 0 comment Print

Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 to prescribe effective BCD rate on Electric Vehicle (EV) and their specified part and raw material for manufacture of Lithium ion cells vide Notification No. 03/2019-Customs dated 29th January, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 03/2019-Customs New Delhi, the […]

BCD rate on power bank parts of Lithium ion & Battery pack of mobile

January 29, 2019 7005 Views 0 comment Print

Seeks to further amend notification No. 57/2017-Customs dated 30th June, 2017 to prescribe effective BCD rate on parts of power bank of Lithium ion and Battery pack of cellular mobile phones  vide Notification No. 02/2019 – Customs dated 29th January, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2019 – Customs New […]

Anti-dumping duty on Fluoroelastomers (FKM) import from China

January 28, 2019 1947 Views 0 comment Print

CBIC seeks to impose definitive anti-dumping duty on Fluoroelastomers (FKM) originating in or exported from China PR vide Notification No. 6/2019-Customs (ADD) Dated 28th January, 2019 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th January, 2019 Notification No. 6/2019-Customs (ADD) G.S.R. 52(E).—Whereas, in the matter of import of ‘Fluoroelastomers (FKM)’ (hereinafter referred […]

Anti-Dumping Duty on Metaphenylene Diamineimport from China

January 24, 2019 786 Views 0 comment Print

Seeks to Impose Anti-Dumping Duty on Metaphenylene Diamine Originating In Or Exported from China Pr vide Notification No. 5/2019-Customs (ADD) dated 24th January, 2019.

Seeks to rescind notification No. 11/2014-Customs (ADD) dated 11.03.2014

January 24, 2019 534 Views 0 comment Print

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Notification No. 4/2019-Customs (ADD) New Delhi, the 24th January, 2019 G.S.R. 45(E).– In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975) read with rules 18, 20 and 22 of the Customs Tariff (Identification, […]

Arrest by DGCEI without SCN is Unconstitutional: SC

January 23, 2019 1245 Views 0 comment Print

Union of India & Ors. Vs Ms. Make My Trip (India) Pvt. Ltd. (Supreme Court) The issue is as to whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act. The High Court […]

List of CBIC staff / Officers getting Presidential Award on 26.01.2019

January 23, 2019 2175 Views 0 comment Print

Grant of Presidential Awards to the Officers of the Central Board of Indirect Taxes and Customs (CBIC) on the eve of the Republic Day, 2019 Every year, the Officers of the Central Board of Indirect Taxes and Customs (CBIC) Department are considered for grant of Presidential Award of Appreciation Certificate for ‘Exceptionally Meritorious Service Rendered […]

Notification No. 3/2019-Customs (N.T./CAA/DRI) Dated: 21.01.2019

January 21, 2019 1965 Views 0 comment Print

Notification No. 3/2019-Customs (N.T./CAA/DRI) dated the 21st January, 2019 Appointment of Common Adjudicating Authority by DGRI

Notification No. 02/2019-Customs (N.T./CAA/DRI); Dated: 21.01.2019

January 21, 2019 2934 Views 0 comment Print

Notification No. 2/2019-Customs (N.T./CAA/DRI); Dated: 21.01.2019 Appointment of Common Adjudicating Authority by DGRI

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