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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. 50/2003-Customs (N.T ), Dated: 22.07.2003

July 22, 2003 487 Views 0 comment Print

For the purposes of this notification, Kandla Special Economic Zone means the Kandla Special Economic Zone, Kandla, comprising of the places bearing the survey numbers, location and enclosed by the boundaries as specified below, name.

Specifies the NOIDA Special Economic Zone as a “special economic zone”

July 22, 2003 1006 Views 0 comment Print

The “NOIDA Special Economic Zone” is situate in Noida, in the district Gautam Budh Nagar, State of Uttar Pradesh at a distance of 30 kilometers from International Airport, New Delhi and is enclosed by boundary wall, totaling 2676.50 metres in length, comprising 194.00 metres on irrigation drain side, 997.10 metres on river side, 346.60 metres on the side adjoining the Electric Sub-station, 720.50 metres on the front side and 168.00 metres on the side front DSC Road to main gate and 244.50 metres from main gate to irrigation drain.

Rescinds the Notifications Nos.137/2000-Cus & 82/2002-Customs

July 22, 2003 949 Views 0 comment Print

(i) The principal notification No. 137/2000-Customs, dated 19-10-2000 was published in the Gazette of India, vide number G.S.R 804 (E), dated the 19th October, 2000. (ii) The principal notification No. 82/2002-Customs, dated 13-08-2002 was published in the Gazette of India, vide number G.S.R 563(E), dated the 13th August, 2002.

Notification No. 114/2003-Customs, dated; 22.07.2003

July 22, 2003 505 Views 0 comment Print

For removal of doubts, it is hereby clarified that the benefit under this notification shall not be available in respect of goods transferred by a special economic zone unit to its unit in domestic tariff area on stock transfer basis.

Notification No. 113/2003-Customs, dated; 22.07.2003

July 22, 2003 685 Views 0 comment Print

Export and Import Policy means the Export and Import Policy, 2002-2007 published by the Government of India in the Ministry of Commerce and Industry vide notification number 1 (RE-2003) /2002-2007, dated the 31st March, 2003, as amended from time to time.

Notification No. 48/2003-Customs (N.T.), Dated: 22.07.2003

July 22, 2003 676 Views 0 comment Print

The area of the said Zone has its boundaries Irumpanam-Kalamassrey road on the east, Thuthiyur road on the North and West and a cross road from the Irumpanam-Kalamassery road to Thuthiyur on the South east and private lands and paddy fields on the south.

Notification No. 47/2003-Customs (N.T.), Dated: 22.07.2003

July 22, 2003 451 Views 0 comment Print

In exercise of the powers conferred by section 76 A of the Customs Act, 1962 ( 52 of 1962), the Central Government hereby specifies the SEEPZ Special Economic Zone, Mumbai in the State of Maharashtra as a special economic zone.

Notification No. 46/2003-Customs (N.T.), dated: 22.07.203

July 22, 2003 505 Views 0 comment Print

In exercise of the power conferred by section 76 A of the Customs Act, 1962 ( 52 of 1962), the Central Government hereby specifies the Madras Special Economic Zone as a special economic zone.

Notification No. 45/2003-Customs (N.T.), Dated: 22.07.20003

July 22, 2003 415 Views 0 comment Print

In exercise of the powers conferred by section 76 A of the Customs Act, 1962 ( 52 of 1962), the Central Government hereby specifies the Visakhapatnam Special Economic Zone as a special economic zone.

Notification No. 44/2003-Customs (N.T.) , Dated: 22.07.2003

July 22, 2003 508 Views 0 comment Print

Wall commencing again from the south west corner of the boundary near western end of Alleri Tank bund, proceeds towards north 320 metres, turns towards east for 166.15 metres, takes a turn towards north for 380 metres, turns towards east for 283.35 metres, turns towards south for 361.95 metres, takes a turn towards east for 208.55 metres and joins with the starting point of the Phase I of compound wall, covering a circumference of 5888.10 metres of brick compound wall and barbed wire fencing of 630 metres, thus constituting a total circumference of 6,518.01 metres.

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