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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 180 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 3018 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 5109 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 612 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 837 Views 1 comment Print


Latest News


₹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 390 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 2400 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 570 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 1524 Views 0 comment Print

Budget 2026: Explanatory Memoranda to Customs and Central Excise changes

Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...

February 1, 2026 1434 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Custom Duty : CESTAT Mumbai held that computer printouts and email records could not be relied upon for customs duty demands because statutory r...

May 22, 2026 81 Views 0 comment Print

Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

Custom Duty : CESTAT Mumbai held that unlocking and activating mobile phones before export only amounted to product configuration and not “use...

May 22, 2026 138 Views 0 comment Print

Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Custom Duty : Tribunal held that Customs authorities could not reclassify imported industrial composite solvent as kerosene when all mandatory B...

May 22, 2026 78 Views 0 comment Print

Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai

Custom Duty : CESTAT Mumbai ruled that Education Cess and Secondary & Higher Education Cess paid through MEIS duty credit scrips for past import...

May 22, 2026 81 Views 0 comment Print

Past GST Cancellation Cannot Justify Customs Broker License Revocation: CESTAT Delhi

Custom Duty : CESTAT Delhi held that earlier GST cancellation history became irrelevant once the exporter possessed valid GST registration on th...

May 22, 2026 99 Views 0 comment Print


Latest Notifications


Anti-Dumping Duty Extended Till November 2026 Through Fresh Customs Amendment

Custom Duty : The Ministry of Finance amended the earlier customs notification to continue anti-dumping duty for an extended period. The notific...

May 23, 2026 126 Views 0 comment Print

India Imposes Anti-Dumping Duty on Monoisopropylamine Imports From China

Custom Duty : The government imposed anti-dumping duty on Monoisopropylamine imports after finding that Chinese exports were dumped below normal...

May 23, 2026 132 Views 0 comment Print

CBIC Revises Tariff Values for Gold, Silver & Edible Oils from May 20, 2026

Custom Duty : CBIC issued Notification No. 47/2026-Customs (N.T.) continuing existing tariff values for key imported commodities including palm ...

May 20, 2026 543 Views 0 comment Print

Provisional Assessment Ordered Pending New Shipper Review of Chinese Solar Frame Imports

Custom Duty : The Central Government directed provisional assessment of imports of anodized aluminium frames for solar panels from a Chinese exp...

May 20, 2026 195 Views 0 comment Print

CBIC Ends Mandatory Physical Boarding for Vessel Entry & Sail-Out Clearance

Custom Duty : CBIC has clarified that Entry Inward and Vessel Sail-out Clearance cannot be delayed due to pending physical boarding of customs o...

May 19, 2026 405 Views 0 comment Print


Customs duty demand quashed as export obligation fulfilled within extended period

November 1, 2025 606 Views 0 comment Print

Delhi High Court held that demand of customs duty on account of failure to fulfil export obligations under Advance Authorization set aside as export obligation was fulfilled within extended period and redemption/discharge certificate was issued thereafter.

When moisture content is below 10% it corresponds to a roasted areca nut

November 1, 2025 966 Views 0 comment Print

Madras High Court held that when the moisture content is below 10%, the same is to be considered only to be a roasted areca nut thus writ petition is disposed of with direction to the department to release the goods.

Light Green Float Glass classifiable under Customs Tariff Heading 7005 10 10

November 1, 2025 447 Views 0 comment Print

CESTAT Delhi held that Light Green Float Glass is classifiable under Customs Tariff Heading 7005 10 10 and not under 7005 21 10. Further, it is not permissible for department to contend re-classification since order of Commissioner (A) classifying under CTH 7005 10 10 already accepted by department.

MOOWR Scheme Application Deadline Extended to 15th November 2025

October 31, 2025 4950 Views 0 comment Print

CBIC Circular No. 27/2025 extends the online application facility for the MOOWR Scheme, hosted on the Invest India portal, until November 15, 2025, for Section 58 and 65 applications.

Customs Guidelines on Revision of Entries Post Clearance U/s. 18A

October 31, 2025 5781 Views 0 comment Print

CBIC Circular outlines guidelines for voluntary revision of customs entries post-clearance under the new Section 18A, enabling duty payment with interest but without penalty. Fee is Rs. 1000/-.

CBIC Revises Customs Tariff Values for Gold, Oils, Scrap wef 1st Nov 2025

October 31, 2025 8262 Views 0 comment Print

CBIC Notification 72/2025-Customs (N.T.) amends tariff values for crude palm oil, soya bean oil, gold ($1285/10g), silver, and brass scrap, effective Nov 1, 2025.

Consolidation of Customs Notifications applicable w.e.f. November 01, 2025

October 31, 2025 4680 Views 0 comment Print

Consolidation of Customs Notifications applicable w.e.f. November 01, 2025 On October 24, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released Letter No. D.O. CBIC-190341/168/2025-TRU dated October 24, 2025, announcing a consolidation of multiple customs duty exemption notifications into a unified structure. A new master notification— Notification No. 45/2025-Customs, dated October 24, 2025 […]

Commissioner of Customs cannot reassess duty for clearances effected from warehouse

October 30, 2025 363 Views 0 comment Print

Gujarat High Court held that Commissioner of Customs doesn’t have jurisdiction to reassess into bond bill of entry in respect of clearances effected from private bonded warehouse. Accordingly, appeal of the revenue is dismissed.

CBIC Clarifies No Revision Needed Where Separate Reversal Procedure Exists – Effective 1st Nov 2025

October 30, 2025 1470 Views 0 comment Print

CBIC Notification 71/2025 restricts the use of Voluntary Revision of Entries for reversing benefits claimed under instrument-based schemes, where a separate procedure exists.

Customs Voluntary Revision Regulations for Post-Clearance Entries

October 30, 2025 5352 Views 0 comment Print

CBIC introduces Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025. Sets electronic process for importers/exporters to revise entries post-clearance.

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