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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 342 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 4551 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 7719 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 741 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 1092 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 441 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 2541 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


Article 20(2) Inapplicable as Customs Proceedings Are Not Criminal Prosecutions: SC

Custom Duty : The Court ruled that confiscation proceedings before Customs Authorities do not amount to prosecution before a judicial tribunal. ...

June 10, 2026 93 Views 0 comment Print

EPCG Export Failure due to SARFAESI Auction: CESTAT waives Interest & Penalty, upheld duty demand

Custom Duty : Where an EPCG licence holder becomes incapable of fulfilling export obligations due to unavoidable circumstances such as SARFAESI ...

June 10, 2026 114 Views 0 comment Print

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 102 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 201 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 138 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 90 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 102 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


Anti-dumping duty on Purified Terephthalic Acid

December 10, 2015 1601 Views 0 comment Print

Notification No. 60/2015-Customs (ADD) Seeks to levy provisional anti-dumping duty on Purified Terephthalic Acid, originating in, or exported from the People’s Republic of China, Iran, Indonesia, Malaysia and Taiwan for a period not exceeding six months

Anti-dumping duty on Gliclazide, originating in, or exported from China

December 8, 2015 1610 Views 0 comment Print

Notification No. 59/2015-Customs (ADD) Seeks to levy definitive anti-dumping duty on Gliclazide, originating in, or exported from the Peoples Republic of China for a period of five year

Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD

December 8, 2015 1311 Views 0 comment Print

Principal Commissioner of Custom Vs. Riso India (P.) Ltd. (Delhi High Court) Duty’ as defined in Section 2(15) of the Customs Act, is wide enough to cover all kinds of duty, including SAD. Hence, as per Section 3(8) of Customs Tariff Act

Assessable value would be transaction value where it isn’t influenced by relationship between buyer and seller

December 8, 2015 1491 Views 0 comment Print

Dailmer Chrysler India Pvt. Ltd. Vs. Commissioner of Customs (CESTAT MUMBAI] When import of identical cars have been made at lower values which are comparable to the value declared at the time of filing Bill of Entry for sale of the cars imported under Carnet

If purchase price fixed in first contract subsequently gets revised prior to importation of goods, then Customs duty would be payable on revised price

December 8, 2015 691 Views 0 comment Print

Gupta Steel Vs. Commissioner of Customs, Jamnagar – Supreme Court held that price was genuinely revised & gets reduced by amending the MOA and there was nothing wrong on the part of the Appellant to declare the price in the BOE.

Anti-dumping duty on Methylene Chloride originating in, or exported from China and Russia

December 8, 2015 843 Views 0 comment Print

Notification No. 58/2015-Customs (ADD) Seeks to levy provisional anti-dumping duty on Methylene Chloride originating in, or exported from the Peoples Republic of China and Russia for a period not exceeding six months

Notification No.137/ 2015-Customs (N.T.) Dated- 7th December, 2015

December 7, 2015 723 Views 0 comment Print

Notification No.137/ 2015-Customs (N.T.) Central Board of Excise and Customs, hereby makes following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.12/97-CUSTOMS (N.T.), dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 2nd April, 1997, namely:-

Initiation of safeguard investigation concerning imports of Hot Rolled flat sheets and plates

December 7, 2015 614 Views 0 comment Print

G.S.R. 938(E). Initiation of safeguard investigation concerning imports of Hot Rolled flat sheets and plates (excluding hot rolled flat products in coil form) of alloy or non-alloy steel into India. An application has been filed before me on 28th October, 2015 under Rule 5 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 by M/S Steel Authority of India Limited, M/S Essar Steel India Limited, M/S JSW Steel Limited and M/S Jindal Steel & Power Ltd through M/S Lakshmi Kumaran & Sridharan Attorneys, New Delhi

Transaction value cannot be rejected on the basis of a quotation which gives domestic retail sale price

December 5, 2015 565 Views 0 comment Print

If this were to be accepted, it would cause unimaginable distortion in interpreting the Valuation Law. Hence, confirming demand merely on the basis of quotation, without considering other facts is not sustainable.

Post-importation services could not be added to value of goods imported

December 5, 2015 1436 Views 0 comment Print

Same Engines India Pvt. Ltd. (the Respondent) had imported components of Tractors from Foreign party and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the Customs duty thereon.

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