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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 624 Views 0 comment Print


Notification No. 28/2004-Customs Duty, Dated: 23.01.2004

January 23, 2004 598 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, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance.

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

January 23, 2004 703 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, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling under the heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), specified in the corresponding entry.

Notification N0. 9/2004-Customs (N.T.), Dated: 23.01.2004

January 23, 2004 412 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, Bangalore, to act as Commissioner of Customs, Air Cargo (Import and General), New Custom House, Indira Gandhi International Airport, New Delhi for the purpose of adjudicating the matters.

Notification No. 26/2004-Customs Duty, Dated: 22.01.2004

January 22, 2004 559 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, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely.

Anti-dumping duty on import of Copper Clad Laminates

January 22, 2004 2791 Views 0 comment Print

In the matter of import of Copper Clad Laminates falling under Chapter 74 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the subject goods), originating in, or exported from, People’s Republic of China, Hong Kong, Taiwan, South Korea, Singapore, Philippines and Thailand, the designated authority, in its preliminary findings, vide notification No. 14/14/2002-DGAD dated 25th June, 2003.

Notification No. 8/2004-Customs (N.T.), Dated: 22.01.2004

January 22, 2004 658 Views 0 comment Print

The principal notification No.12/97-CUSTOMS (N.T.), dated the 2nd April,1997 was published in the Gazette of India, Extraordinary Part-II, section 3, sub-section(i), vide G.S.R.193(E) dated the 2nd April,1997 and last amended by notification No. 1/2004-CUSTOMS (N.T.) dated 2nd January,2004, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section(i), vide G.S.R. 4(E) dated the 2nd January, 2004.

Notification No. 24/2004-Customs Duty, Dated: 21.01.2004

January 21, 2004 766 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, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002, namely.

Supersession of notification No. 81/1998, Dated: 27.10.1998

January 21, 2004 589 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 9A read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and sub section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of Government of India in the Ministry of Finance (Department of Revenue) No. 81/1998, dated the 27th October, 1998.

Rescinds notification No. 69/2000-Customs, dated:19.05.2000

January 21, 2004 472 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 9A read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and sub section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue).

Notification No. 7/2004-Customs (N.T), Dated: 21.01.2004

January 21, 2004 535 Views 0 comment Print

The principal notification No. 12/97-CUSTOMS (N.T), dated the 2nd April,1997,was published in the Gazette of India, Extraordinary Part-II,section3, sub-section (i), vide G.S.R 193 (E) dated the 2nd April,1997 and was last amended vide notification No.1/2004-CUSTOMS (N.T.), dated the 2nd January, 2004.

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