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...
For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification, issued from time to time, in exercise of the powers conferred by sub-clause ( i ) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
I am directed to state that during the Valuation Conference held at Mumbai on 21st and 22nd August, 2003, views were expressed that the Board’s Circular No.16/2003, dated 17.03.2003 needed a review since it mandated the issue of a speaking order under Rule 10A of CVR, 1988, in “all cases” where enhancement of value was resorted to. It was pointed out that it might not be practicable/desirable to issue a speaking order in all such cases particularly where the enhancement of value has been done and that on many occasions, the importers agree to the enhancement of value based on the higher contemporaneous value noticed in the National Import Data Base( NIDB) made available by the Directorate of Valuation.
In view of the facts mentioned above, all concerned are required to ensure that all export consignments of honey are accompanied with the valid ” Certificate of Export” issued by any of the notified Export Inspection Agencies. If the export consignments are not accompanied with the ” Certificate of Export”, the same may be stopped.
Customs hereby appoints the Commissioner of Customs (Appeals), Mumbai-II, as Commissioner of Customs (Appeals), Mumbai-I, for the purpose of deciding the appeals filed before the Commissioner of Customs (Appeals), Mumbai-I on and from the 1st January, 1999 to 31st December, 2001.
The principal notification was published in the Gazette of India vide notification number 62/94-CUSTOMS (NT), dated the 21st November, 1994 [ S.O. number. 829 (E) dated 21.11.1994 ] and last amended by notification number 23/2003-CUSTOMS (NT) dated 11th March, 2003.
Apart from duty drawback, exporters also have other schemes for claiming the relief of input stage duties of Central Excise through rebate under Rule 18 of the Central Excise Rules, 2002 or Cenvat Facility under the Cenvat Credit Rules, 2002. It is clarified here that if the input stage duties have been rebated through the instrumentality of any of these schemes, then simultaneous relief under Drawback scheme shall not be admissible.
One of the common feature of all these notifications is that import under the aforesaid two credit certificate schemes and import/export under the new EPCG Scheme has been permitted only through places which are notified in these notifications.
I am directed to refer to representations received from domestic courier companies and field formations of Customs to allow the movement of domestic couriers bags on domestic segment of international flights.
I am directed to invite your attention to the Board’s Circular No. 28/2003-Cus, dated 24.5.2003, on the above mentioned subject. It was clarified that collection of tax revenues is governed by Central Government Accounts (Receipt & Payment) Rules , 1983, and as per the rule 20 of the same , government dues shall be deemed to have been paid in the case of cheques and drafts tendered to the bank on the date on which it is cleared and entered into the receipts scroll.
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.68/2003-NT-Customs, dated the 26th August, 2003 [S.O.970(E), dated the 26th August, 2003], the Board hereby determines for the purposes of said section relating to export goods, that the rate of exchange of conversion of each of the foreign currency specified in column (2) of each of Schedule I and Schedule II appended hereto into Indian currency or vice versa shall, with effect from the 1st October, 2003.
