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 materials required for the manufacture of the final goods when imported into India, from whole of the duty of Customs leviable thereon, under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions.
I am directed to refer to this Department’s Circular F.No. 462/36/80-Cus. V dated 17.2.83, and to state that in the issue regarding disposal of damaged foodstuff imported under the Indo-Care Agreement and World Food Programme assistance for supplementary Nutrition Programme in India, which are found unfit for human consumption, it has been reiterated by the Board that the benefit of
Reference is invited to Board’s instruction issued vide letter of even number dated 22.9.1994 whereby the rate of depreciation was prescribed @5% per quarter for first 2 years and 4% per quarter for next 2 year subject to maximum of 70%.
Where the importer does not claim exemption from the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), he shall be deemed not to have availed the exemption from the duty specified in the First Schedule to the said Customs Tariff Act for the purpose of calculation of the said additional duty of customs.
that the goods so imported, including resultant products, are re- exported to the supplier of the goods or to any other person which the said supplier may specify within six months from the date of clearance or within such extended period as the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may allow
In exercise of the powers conferred by sub-section (1) of section 25 of he Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into India, against an Advance Licence issued on or after 1st April, 1997 (hereinafter reerred to as the said licence), from the whole of the duty of customs leviable thereon which is specified in First Schedule to the Customs Tariff Act, 1975 (51 of 1975) subject to the following conditions.
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 materials imported into India, against an Advance Licence with Actual User Condition in terms of para 7.4 of the Export & Import Policy 1997-2002 notified by the Government of India in the Ministry of Commerce vide Notification No. 1 /1997-2002, dated the 31st March, 1997 (hereinafter referred to as the said licence), from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975.
Fabco Systems/Restaurant Management Systems/Management Reporting System/Computerised Hotel Restaurant Management System for efficient Management of Service Requirements of Restaurants, Hotels/ F & B Outlets and Food/Service Operations/Hotel Management consisting of touch screen work stations, local cluster controllers/ parallel ports, auto-cut roll kot printers with hardware and software automation.
Export obligation, in relation to importers other than those rendering services, means export to a place outside India of products manufactured with the use of capital goods imported, assembled or manufactured in terms of this notification, or making of supplies of such products in terms of clauses (a), (b), (d), (f) and (g) of paragraph 10.2 of the Export and Import Policy and, in relation to importers rendering services, means receiving payments in freely convertible foreign currency for services rendered through the use of such capital goods.
I am directed to refer your D.O.F. No. ADC / GB-3 / 96-Misc. dated 18.12.96 addressed to Director (Customs) regarding the powers of adjudicating authority in case of under valuation of imported goods. You have referred to Board’s circular No. 8/95-Cus., dated 23.1.95 which provide that in case of under valuation of imported goods where the value declared declared is sought to be enhanced to
