Custom Duty Notifications

Project Imports Scheme for imports of machinery, instruments & apparatus

Custom Duty - Scheme by CBIC facilitates imports of machinery, instruments and apparatus etc. required for initial set up of a unit or for substantial expansion of existing unit under concessional rate of duty....

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SWIFT (Single Window Interface for Facilitation of Trade)

Custom Duty - Customs Single Window Project–SWIFT The National Customs Single Window Project was launched in 2016 as part of the ‘Ease of Doing Business’ mandate of Government of India. CBIC is the nodal agency to implement SWIFT and other components of single window project in India. The key features of SWIFT are: Integrated Declaration: (a) Dis...

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EXIM Trade through Courier/Post – A Growth Enabler

Custom Duty - International Courier Terminal (ICT): (a) 14 Customs Airports in India designated to handle Courier operations, Delhi being the largest. (b) 08 locations handle clearances under electronic mode for fastest clearance. (c) Faster movement of goods and shipments with 100% X-Ray screening of Import/ Export shipments having very limited physic...

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Rebate of State and Central Taxes and Levies (RoSCTL)

Custom Duty - 1. Ministry of Textiles (MoT) had notified the initial Rebate of State and Central Taxes and Levies (RoSCTL) scheme vide Notification No. 14/26/2016-IT (Vol.II) dated 07.03.2019. The rates for this scheme were notified by MoT on 08th March, 2019. MoT’s further Notification No. 14/26/2016-IT (Vol.II)(Part II) dated 02.05.2019 elaborated ...

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Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme

Custom Duty - 01. Remission of Duties and Taxes on Exported Products (RoDTEP) scheme is a Department of Commerce (DoC) scheme which has been implemented for exports w.e.f. o1st January, 2021 for most of the chapters. The scheme rebates various Central, State and local duties/taxes/levies which are not refunded under other duty remission schemes. This i...

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Government withdraws export duty on Steel

Custom Duty - The Central Government has restored the status quo as was prevailing prior to 22nd May,2022 and withdrawn the  export duty  on iron ores lumps & Fines below 58% Fe content,  iron ore pellets and the specified steel products including pig iron. The import duty concessions  on Anthracite / PCI coal, coking coal, coke & semi cok...

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Draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022

Custom Duty - Notice calling for suggestions, views, comments, feedback etc. from stakeholders on draft rules pertaining to Customs Valuation of imported goods in terms of recent amendment in Section 14 of the Customs Act, 1962 vide Section 89 of the Finance Act, 2022 Attention is invited to the recent amendment made in Section 14 of the Customs [&hell...

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Join GST, Customs, Excel & Income Tax Courses at 60% Discount

Custom Duty - Join Certification Course on GST Compliances, Excel For professionals, Income Tax and Customs, Import & Export by TaxGuru Edu at 60% discount...

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DRI unearths Customs duty evasion of Rs. 4389 crore by Oppo India

Custom Duty - During an investigation pertaining to M/s Oppo Mobiles India Private Limited (hereinafter referred to as ‘Oppo India’), a subsidiary company of “Guangdong Oppo Mobile Telecommunications Corporation Ltd”, China (hereinafter referred to as ‘Oppo China’), the Directorate of Revenue Intelligence (DRI) has detected Customs duty ev...

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Advisory for Anonymised Escalation Mechanism under Faceless Assessment

Custom Duty - ICEGATE registered users are required to contact the ICEGATE Helpdesk team on the toll free number 1800-3010-1000 to avail the functionality of Anonymised Escalation Mechanism under Faceless Assessment....

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Clarification on import of goods in setting up of Solar Power Plant under PIR, 1986

In re Green Infra Clean Wind Power Limited (CAAR Delhi) - In re Green Infra Clean Wind Power Limited (CAAR Delhi) M/s. Green Infra Clean Wind Power Limited, 5th Floor, Tower-C, Building No. 8, DLF Cyber city, Gurgaon-122002, Haryana, a company having PAN AAJCG7352B (applicant, in short), has filed an application dated 26.09.2022 seeking advance ruling unde...

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Data Centre Switch Router models lassifiable under sub-heading 85176290

In re Ingram Micro India Pvt. Ltd (CAAR Mumbai) - CAAR rule that Data Centre Switch Router models specified in para 2 are classifiable under sub-heading 85176290 of first schedule to Customs Tariff Act, 1975 and are eligible to avail benefit under Sr. No. 13N of Notification No. 24/2005-Customs...

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Mould Base merit classification under Sub-heading 84807900

In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi) - In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi) CAAR note that the applicants intend to import specially designed, cut-to-shape & size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of C...

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Classification of Laser Jet Printer should be based on its primary function

In re HP India Sales Pvt. Ltd. (CAAR Delhi) - In re HP India Sales Pvt. Ltd. (CAAR Delhi) The moot question is as to whether or not, the items, i.e printers in question, in absence of formatter board and firmware have the essential character of a printer. To arrive at the conclusion, I intend to refer to a few judgments. In the case of Jaypee ...

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Concessional duty benefit under Project Import Regulations under CTH 9801

In re Pune IT City Metro Rail Limited (CAAR Mumbai) - In re Pune IT City Metro Rail Limited (CAAR Mumbai) The applicant has sought an Advance Ruling on whether the applicant and Siemens Limited can register the said ‘Project’ and avail the concessional duty benefit under Project Import Regulations under the CTH 9801 with recommendation / sp...

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Tariff Notification No. 100/2022-Customs (N.T.) | Dated: 30.11.2022

Notification No. 100/2022-Customs (N.T.) [S.O. 5543(E).] - (30/11/2022) - Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Notification No. 100/2022-Customs (N.T.) | Dated: 30th November, 2022 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Notification No. 100/2022-Custo...

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CBIC Amends notification no. 48/2022–Customs (N.T.), dated 31.05.2022

Notification No. 99/2022-Customs (N.T.), [S.O. 5540(E)] - (29/11/2022) - Amendment of notification number 48/2022-Customs (N.T.) dated the 31st May, 2022 vide Notification No. 99/2022-Customs (N.T.), Dated: 29.11.2022. Exemption from deposits in ECL for specified goods u/s 51A(4) of the Customs Act now w.e.f. April 1, 2023 MINISTRY OF FINANCE (Department of Revenue) (CE...

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CBIC Amends notification no. 47/2022–Customs (N.T.), dated 31.05.2022

Notification No. 98/2022-Customs (N.T.), [S.O. 5539(E)] - (29/11/2022) - Amendment of notification no. 47/2022–Customs (N.T.), dated the 31st May, 2022 –  vide Notification No. 98/2022-Customs (N.T.), Dated: 29.11.2022. CBIC exempts from maintaining deposits in ECL under Customs Act w.e.f. June 01, 2022 has been extended upto March 31, 2023 MINISTRY OF FINANCE ...

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Extension of Requirement of Health Certificate accompanied with import of food consignments-reg

Instruction No. 32/2022-Customs - (28/11/2022) - Amendment to Instruction No 18/2022-Customs dated 12.08.2022 and 26/2022-Customs dated 06.10.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments-...

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Integration of ICEGATE with AQCS-ICS effective 01.12.2022

Circular No. 24/2022-Customs - (28/11/2022) - Under SWIFT, the FSSAI and PQ are connected through online message exchange with their own systems, while the remaining four PGAs use ICES for providing online NoC. Further, vide Circular No. 01/2017-Cus dated 04.01.2017, the facility for automatic routing of Bills of Entry (BOEs) of WCCB for NoC in...

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Recent Posts in "Custom Duty Notifications"

Tariff Notification No. 100/2022-Customs (N.T.) | Dated: 30.11.2022

Notification No. 100/2022-Customs (N.T.) [S.O. 5543(E).] 30/11/2022

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Notification No. 100/2022-Customs (N.T.) | Dated: 30th November, 2022 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi Notification No. 100/2022-Customs (N.T.) | Dated: 30th November, 2022 0...

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CBIC Amends notification no. 48/2022–Customs (N.T.), dated 31.05.2022

Notification No. 99/2022-Customs (N.T.), [S.O. 5540(E)] 29/11/2022

Amendment of notification number 48/2022-Customs (N.T.) dated the 31st May, 2022 vide Notification No. 99/2022-Customs (N.T.), Dated: 29.11.2022. Exemption from deposits in ECL for specified goods u/s 51A(4) of the Customs Act now w.e.f. April 1, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM...

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CBIC Amends notification no. 47/2022–Customs (N.T.), dated 31.05.2022

Notification No. 98/2022-Customs (N.T.), [S.O. 5539(E)] 29/11/2022

Amendment of notification no. 47/2022–Customs (N.T.), dated the 31st May, 2022 –  vide Notification No. 98/2022-Customs (N.T.), Dated: 29.11.2022. CBIC exempts from maintaining deposits in ECL under Customs Act w.e.f. June 01, 2022 has been extended upto March 31, 2023 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD O...

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Extension of Requirement of Health Certificate accompanied with import of food consignments-reg

Instruction No. 32/2022-Customs 28/11/2022

Amendment to Instruction No 18/2022-Customs dated 12.08.2022 and 26/2022-Customs dated 06.10.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments-...

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Integration of ICEGATE with AQCS-ICS effective 01.12.2022

Circular No. 24/2022-Customs 28/11/2022

Under SWIFT, the FSSAI and PQ are connected through online message exchange with their own systems, while the remaining four PGAs use ICES for providing online NoC. Further, vide Circular No. 01/2017-Cus dated 04.01.2017, the facility for automatic routing of Bills of Entry (BOEs) of WCCB for NoC in exports in SWIFT was introduced....

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ADD on Cast Aluminum Alloy Wheels or Alloy Road Wheels used in motor vehicles

Notification No. 30/2022-Customs (ADD) [G.S.R. 853(E).] 28/11/2022

Anti-dumping Duty on Cast Aluminum Alloy Wheels or Alloy Road Wheels (ARW) used in motor vehicles originating or exported from China PR – Notification No. 30/2022 – Customs (ADD) | Dated: 28th November, 2022 – Seeks to Amend Notification No.17/2019-Customs (ADD) Dated 9th April, 2019. MINISTRY OF FINANCE (Department of Reve...

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Clarification on import of goods in setting up of Solar Power Plant under PIR, 1986

In re Green Infra Clean Wind Power Limited (CAAR Delhi)

In re Green Infra Clean Wind Power Limited (CAAR Delhi) M/s. Green Infra Clean Wind Power Limited, 5th Floor, Tower-C, Building No. 8, DLF Cyber city, Gurgaon-122002, Haryana, a company having PAN AAJCG7352B (applicant, in short), has filed an application dated 26.09.2022 seeking advance ruling under section 28-H of the Customs Act, 1962 ...

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Data Centre Switch Router models lassifiable under sub-heading 85176290

In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)

CAAR rule that Data Centre Switch Router models specified in para 2 are classifiable under sub-heading 85176290 of first schedule to Customs Tariff Act, 1975 and are eligible to avail benefit under Sr. No. 13N of Notification No. 24/2005-Customs...

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Mould Base merit classification under Sub-heading 84807900

In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi)

In re SMI-Amtek Cranshaft Pvt. Ltd (CAAR Delhi) CAAR note that the applicants intend to import specially designed, cut-to-shape & size goods said to be mould bases. It is also confirmed by the authorized representative that question posed for advance ruling is not pending before the officer of Customs and no dispute has arisen at [&he...

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Classification of Laser Jet Printer should be based on its primary function

In re HP India Sales Pvt. Ltd. (CAAR Delhi)

In re HP India Sales Pvt. Ltd. (CAAR Delhi) The moot question is as to whether or not, the items, i.e printers in question, in absence of formatter board and firmware have the essential character of a printer. To arrive at the conclusion, I intend to refer to a few judgments. In the case of Jaypee […]...

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