Stay updated on custom duty notifications for changes in import/export regulations, tariffs, and trade facilitation measures. Get the latest updates on duty exemptions, preferential trade agreements, and compliance requirements through custom duty notifications.
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
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...
Custom Duty : Emergency customs relaxations introduced during the maritime crisis expire on 30 April 2026, leaving exporters uncertain. The fram...
Custom Duty : Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operationa...
Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The new rules enhance duty-free allowances and introduce digital declarations. The overhaul aims to speed up clearance and improve...
Custom Duty : New baggage rules and processing regulations are notified, replacing earlier frameworks and aligning customs procedures for passen...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
Custom Duty : CAAR ruled complete filtration assemblies with integrated components are classifiable as parts of filtering machinery under CTH 84...
Custom Duty : CBIC has introduced a uniform Deficiency Memo format for Section 74 drawback claims, standardizing document requirements and claim...
Custom Duty : CBIC has directed provisional assessment of imports of Glufosinate and its salt from China pending the anti-absorption review. Imp...
Custom Duty : CBIC has directed provisional assessment of Insoluble Sulphur imports from China while the anti-absorption review remains pending....
Custom Duty : CBIC has clarified that drawback under Section 74 and refund under Section 27 cannot be paid in cash where import duty was dischar...
Custom Duty : CBIC notifies India-UK trade agreement origin rules from 15 July 2026, prescribing origin criteria, QVC tests and preferential tar...
The authority refused to admit an advance ruling request on roasted areca nuts because the classification issue had already been decided by the Madras High Court. The ruling reiterates that applications cannot be entertained when courts have already settled the question.
The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for reconsideration.
CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outlines strict eligibility criteria and compliance safeguards to ensure faster clearance and improved trade facilitation.
Notification 24/2026 substitutes revised tariff values for palm oil, soya oil, brass scrap, gold and silver under Section 14(2) of the Customs Act, 1962. The update standardizes customs valuation effective 28 February 2026, while retaining areca nut value unchanged.
Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR features.
The notification substitutes revised tariff value tables for edible oils, precious metals and areca nuts. While tables are formally updated, most tariff values remain unchanged, effective 25 February 2026.
CAAR Mumbai held that optical sheet complex and quantum dot sheets are classifiable under CTH 8529 as LED TV parts, rejecting headings 9001 and 9002.
CAAR refused to entertain the advance ruling application, holding that classification of roasted areca nuts under Heading 2008 had already been decided by the Madras High Court. The authority invoked the statutory bar under Section 28-I(2).
The Authority held that a car window guide rail is not a machine part under 8479 but a motor vehicle body component under 87082900, based on its sole and principal use.
The CBIC amended Notification 36/2001 under Section 14(2) of the Customs Act by substituting tariff tables. However, tariff values for gold, silver, palm oil, brass scrap, and areca nuts remain unchanged.
