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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 4569 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 7740 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 96 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 144 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


Rate of exchange of conversion of each of foreign currency WEF 5th September, 2014

September 4, 2014 1815 Views 0 comment Print

In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue)

Refund of excess duty paid on provisional basis won’t attract doctrine of unjust enrichment

September 3, 2014 2886 Views 0 comment Print

In the instant case, shipping agent of the Atlantic Shipping (P.) Ltd. (the Respondent) paid the provisionally assessed Customs duty on estimated quantity of bunker fuel to be consumed during the coastal run.

Seeks to Amend Notification No.12/97-Customs (N.T.) dated 2nd April, 1997

September 2, 2014 547 Views 0 comment Print

In exercise of the powers conferred by clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby makes the following further amendments in the notification of the Government of

Notification No. 73/14-Customs (N.T.) Dated: 29/08/2014

August 29, 2014 607 Views 0 comment Print

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the

Seeks to levy provisional safeguard duty on imports of Saturated Fatty Alcohols

August 28, 2014 1003 Views 0 comment Print

The safeguard duty imposed under this notification shall be effective for a period of two hundred days (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette.

Exchange Rate of Foreign Currency Relating to Imported and Export Goods wef 22.08.2014

August 21, 2014 1478 Views 0 comment Print

In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance

Regarding increase in custom duty duty on raw as well as refined/white sugar

August 21, 2014 874 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following

Guidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962

August 19, 2014 8157 Views 1 comment Print

Imports made by Central/State Governments, Municipalities, public sector undertakings and autonomous bodies will not be considered for ad-hoc exemption. All such agencies are expected to make budgetary provisions for payment of customs duty along with the cost of the imported goods.

4% ACD/SAD Refund Procedures under Notification No. 102/2007 Custom

August 15, 2014 159961 Views 91 comments Print

THE Customs Notification 102/2007 dated 14.9.07 providing for exemption of 4% Special Additional Customs Duty leviable in terms of Section 3(5) of Customs Tariff Act 1975 in respect of goods imported for sales as such, by the importers to others was purportedly issued to provide a level playing field to traders vis-à-vis manufacturers who do not […]

Amends Notification No. 36/2001-Customs (N.T.), Dated: 03.08.2001

August 14, 2014 520 Views 0 comment Print

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise & Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendment in the

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