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Custom Duty Notifications

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.

Latest Articles


MOOWR Scheme: A Game Changer for Indian Manufacturers

Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...

July 3, 2026 1308 Views 1 comment Print

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 639 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 10380 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 897 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 1473 Views 1 comment Print


Latest News


CBIC Extends Customs Duty Exemption Till 15 July 2026 Due to West Asia Supply Disruptions

Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...

July 2, 2026 252 Views 0 comment Print

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 444 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 2817 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 1773 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 1698 Views 0 comment Print


Latest Judiciary


CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...

July 2, 2026 147 Views 0 comment Print

DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR

Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...

July 2, 2026 213 Views 0 comment Print

ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR

Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...

July 2, 2026 117 Views 0 comment Print

Exported by-products qualify as resultant goods under MOOWR: CAAR

Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...

July 2, 2026 189 Views 0 comment Print

Replacement Filter Cartridges Classifiable Under CTH 8421 99 00: CAAR  

Custom Duty : CAAR ruled complete filtration assemblies with integrated components are classifiable as parts of filtering machinery under CTH 84...

July 2, 2026 129 Views 0 comment Print


Latest Notifications


CBIC Prescribes Deficiency Memo Format for Drawback Claims

Custom Duty : CBIC has introduced a uniform Deficiency Memo format for Section 74 drawback claims, standardizing document requirements and claim...

July 6, 2026 192 Views 0 comment Print

China Glufosinate Imports Face Provisional Assessment & Additional Guarantee: CBIC

Custom Duty : CBIC has directed provisional assessment of imports of Glufosinate and its salt from China pending the anti-absorption review. Imp...

July 4, 2026 204 Views 0 comment Print

China-Origin Insoluble Sulphur Imports Face Provisional Assessment Pending Review: CBIC

Custom Duty : CBIC has directed provisional assessment of Insoluble Sulphur imports from China while the anti-absorption review remains pending....

July 4, 2026 144 Views 0 comment Print

Duty Paid Through Scrips Eligible for Section 74 Drawback or Section 27 Refund Only by Re-Credit: CBIC

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...

July 4, 2026 339 Views 0 comment Print

India Notifies UK Trade Agreement Rules of Origin Effective 15 July 2026

Custom Duty : CBIC notifies India-UK trade agreement origin rules from 15 July 2026, prescribing origin criteria, QVC tests and preferential tar...

July 4, 2026 627 Views 0 comment Print


Amends notification No.36/2001-Customs (N.T.), dated: 3.08.2001

May 31, 2004 502 Views 0 comment Print

The principal notification was published in the Gazette of India, Extraordinary, vide notification No.36/2001-CUS (N.T.), dated, the 3rd August, 2001 [S.O.748(E), dated, the 3rd August, 2001] and was last amended vide notification no.50/2004-Cus. (N.T.), dated the 12th April, 2004 [S.O.489(E), dated, the 12th April, 2004].

Notification No. 72/2004-Customs (N.T.), Dated: 26.05.2004

May 26, 2004 433 Views 0 comment Print

In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.56/2004-NT-Customs, dated the 27th April, 2004 [S.O.538(E), dated the 27th April, 2004].

Notification No. 71/2004-Customs (N.T.), Dated: 26.05.2004

May 26, 2004 487 Views 0 comment Print

In exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.55/2004-NT-Customs, dated the 27th April, 2004 [S.O.537 (E) dated the 27th April, 2004], the Board hereby determines for the purposes of said section, relating to imported goods, that the rate of exchange of conversion of each of the foreign currency specified.

Regarding appropriate customs representation in the FTA negotiating team

May 26, 2004 490 Views 0 comment Print

In this regard, it is informed that such matters involving policy issues/dispute settlement is handled by Ministry of Commerce through title Department of Revenue and may accordingly be referred to this Ministry.

Posting of Cost Recovery Officer in EOU/EHTP/STP

May 24, 2004 1924 Views 0 comment Print

The circular appears to have created an impression in the field formations that the officers occupying cost recovery posts on promotion have a right to continue in the post indefinitely till they are absorbed against permanent vacancy in the equivalent posts.

Amends notification No. 61/94-Customs (N.T.), dated: 21.11.1994

May 21, 2004 511 Views 0 comment Print

In exercise of the powers conferred by clause (a) 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 India in the Ministry of Finance, Department of Revenue, No. 61/94-Customs (N.T.), dated the 21st November, 1994.

Amends Notification No. 63/94-Customs(N.T.), dated: 21.10.1994

May 21, 2004 439 Views 0 comment Print

The principal notification was published in the Gazette of India vide notification No. 63/94-CUSTOMS (NT), dated the 21st November, 1994 (S.O. 830(E), dated the 21st November, 1994) and was last amended by notification No. 51/2002-CUSTOMS (NT), dated the 6th August, 2002.

Circular No. 35/2004-Customs Duty, Dated; May 20, 2004

May 20, 2004 457 Views 0 comment Print

The matter has been examined by the Board and it has been decided to extend the time limit for completing the process of disposal of the uncleared /unclaimed goods landed upto 31.3.2003 by the custodians from 30.4.2004 to 31.12.2004.

Amend Courier Imports and Exports (Clearance) Regulations, 1998

May 17, 2004 439 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs (Imports), Air Cargo Complex, Sahar, Mumbai to act as Commissioner of Customs, Chennai Airport and Air cargo.

Notification No. 67/2004-Customs (N.T.), Dated: 17.05.2004

May 17, 2004 439 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs (Imports), Air Cargo Complex, Sahar, Mumbai to act as Commissioner of Customs, Chennai Airport and Air cargo, Chennai and Commissioner of Customs, Air Cargo-Import and General, New Delhi for the purpose of adjudicating the matters relating to Show Cause Notice pertaining to M/s. United Racing.

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