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...
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 goods when imported into India against a duty free entitlement credit certificate.
I am directed to invite your attention to the Board’s Circular No. 65/2002-Cus dated 7-10-2002 on the above subject. Now, it has been brought to the notice of the Board that in the said Circular, as per condition 2(a), EOUs or EHTP/STP/SEZ units are required to furnish details of the value addition to be achieved by the job worker, among other things, at the time of making an application for permission of sub-contracting in DTA. It has been requested that this information should not be insisted upon as often, it is not possible to workout such value addition and therefore, the unit finds it difficult to furnish the same.
In order to monitor revenue outflow under this scheme, the Custom Houses located at the notified places shall send a monthly report containing details of CIF value of goods imported and amount of duty foregone under the Scheme on the 10th of the succeeding month to JS(DBK). Customs Notification No.53/2003-Cus. dated 1.4.2003 refers in this regard. The first such report shall be sent by 10th May, 2003.
Drawback shall be disbursed to the SEZ Unit receiving supplies from DTA Unit on the basis of a disclaimer certificate given by the DTA Unit in favour of SEZ Unit. The drawback amount so calculated shall be disbursed either by cheque or by directly crediting into the account of the SEZ Unit maintained by designated branch operating at the SEZ Complex.
The Ministry has announced the revised All Industry Rates of Duty Drawback for the year 2003-2004 vide notification no.26/2003-Cus (N.T.) dated 1.4.2003. These rates shall come into effect from 7.4.2003. Thus the existing rates shall remain in force till 6.4.2003.
The whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975) and the additional duty, if any, leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely.
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 rescinds the following notifications of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) on and from the 1st April, 2003, namely.
The principal notification No. 82/2002-Cus, dated the 13th August, 2002, was issued vide G.S.R. 563 (E), dated the 13th August, 2002.
I am directed to invite your attention to the Board’s Circular No. 38/2002-Cus, dated 1-7-2002 whereunder, among other things, a procedure for sale of surplus power in DTA by EOUs and units in EPZ/STP/EHTP/SEZ has been laid down. It has been clarified in paragraph 26 of the said Circular that the surplus power so sold in DTA may be adjusted against the DTA sale entitlement of the units in terms of value.
A separate provision has been made to enable the Govt. hospitals to import small quantities of essential new drugs for the treatment of their own patients. The fee for such import licences has been kept Rs. 100/- for a single drug and the rate of Rs. 50/- for each additional drug.
