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...
The Re-export of Imported Goods (Drawback of Customs Duties) Rules,1995 were modified vide Customs notification No.36/95-Cus. (NT) dated 26th May, 1995 Which was published in the Gazetted of India (Extraordinary), vide GSR No. 440(E) dated the 26th May, 1995 and it was last amended by Notification No.29/99-Cus (NT) dated the 11th May, 1999 vide GSR No.334(E) dated the 11th May, 1999.
The principal notification No.21/2002-Customs dated the 1st March, 2002 was Published in the Gazette of India, (Extraordinary) vide GSR No.118 (E), dated the 1st March, 2002 and last amended by Notification No. 4/2003-Customs dated, the 3rd January,2003 vide GSR No. 6(E), dated the 3rd January,2003.
The principal notification No.28/97-Customs dated the 1st April, 1997 was published in the Gazette of India, (Extraordinary) vide GSR No.184 (E), dated the 1st April, 1997 and lastly amended by Notification No. 113/2002-Customs, vide GSR No. 704(E), dated the 16th October,2002.
Commissioner of Customs (Preventive), New Delhi has brought a case of misuse of Duty Drawback Scheme where the exporters tried to avail benefits of Drawback Scheme by misdeclaring export goods as ‘leather harness’ whereas on an actual examination the consignments were found to contain rags of leather hunters/whips on which no drawback is admissible. This case has been made by Preventive Commissionerate at ICD, Patparganj and another container of the same intelligence has been detained at Nhava Sheva for investigation.
The Engineering Export Promotion Council has represented that duty drawback rates in respect of these products have been determined by taking into consideration only ‘Steel’ as the input. Therefore, they should be permitted to avail of the Cenvat facility as regards the other inputs other than ‘Steel’, for example, consumables, furnace oil, high speed diesel oil, light diesel oil, superior kerosene oil, machinery spares, die blocks, etc.
The principal notification No. 105/99-Customs, dated the 10th August, 1999 was published in the Gazette of India Extraordinary vide G.S.R 582 (E), dated the 10th August, 1999 and was last amended by notification No. 145/2002-Customs, dated the 31st December, 2002.
In exercise of the powers conferred by sub-rule (1) of rule 3 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, and in supersession of notifications of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No. 45/97-Customs(NT), issued vide G.S.R. No. 542(E), dated the 16th September, 1997 and No. 42/2002-Customs(NT), issued vide G.S.R. No. 464(E) dated 28th June, 2002, except as respect things done or omitted to be done before such supersessions, the Central Government hereby appoints Shri B. K. Mishra, Director General (Safeguard), as Director General (Specific Safeguard) for the purposes of the said rules.
Therefore, in exercise of the powers conferred by sub-section (1) of section 8A of the said Customs Tariff Act, the Central Government, hereby directs that the First Schedule of the said Customs Tariff Act shall be amended in the following manner, namely.
Rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), 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.
The principal notification No.40/2002-Customs dated the 12th April 2002, was published in the Gazette of India Extraordinary vide G.S.R 281 (E) dated the 12th April 2002 and was last amended by notification No.87/2002-Customs dated the 27th August, 2002.
