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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 1212 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 627 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 10323 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 1455 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 243 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 438 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 2814 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 1692 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 210 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 171 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 123 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 198 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 135 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 318 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 558 Views 0 comment Print


Value Based Advance Licensing Scheme – Over valuation of import items in the application for Advance Licence

February 19, 1996 4186 Views 0 comment Print

Commissioner of Customs, Bombay has informed that in a number of cases the exporters while applying for Value Based Licences often state inflated unit prices in the application in order to obtain a licence for a higher CIF value so long as they are able to meet the

Drawback -Time limit for filing claim

February 16, 1996 16228 Views 0 comment Print

Customs and Central Excise Duties Drawback Rules, 1995 were notified on 26th May, 1995 specifying time limit for filing claims for drawback. Rule 13(1) of the said rules provided that a claim should be filed within three months from the date relevant for applicability of the amount or rate or drawback in terms of sub-rule (3) of rule 5. Accordingly in case of goods exported by Sea or Air, a drawback

EOUs / EPZ Units- Clarifications on working in bond

February 16, 1996 511 Views 0 comment Print

I am directed to draw attention to the letter of the Confederation of Export Units, pointing out some ambiguity about the status of EOU / EPZ units in the interim period between the completion of the initial period of approval and actual approval to continue as an EOU. In this regard it is clarified that Section 65 of Customs Act 1962 would adequately cover their case if they wished to continue the

Circular No. 10/96-Custom Duty Dated 14/2/1996

February 14, 1996 595 Views 0 comment Print

The undersigned is directed to refer to the provisions of notification no. 64/94 Customs dt. 1.3.94 under which complete WOEGs are charged a concessional duty of 25% under S.No. 1 whereas under S.No. 3 ibid, specified parts of the same imported for manufacture of WOEGs are extended Nil rate of duty

Clarification on interpretation of Exemption Notification

February 13, 1996 1282 Views 0 comment Print

Representations have been received by the Board that benefit of certain exemption notification are being denied by the Customs Houses / Commissionerates on the ground that the goods, wile being covered by the description specified under the notification, do not fall in the Capters/ Heading/ Subheading Nos. (herein after referred to as Tariff references) mentioned in the notification. In this

Conversion of 100% EOUs etc. to EPCG Scheme

February 12, 1996 3457 Views 0 comment Print

I am directed to say that Notification No. 83/95- Customs dated 31st March, 1995 was issued amending eight customs Notifications viz: Notification Nos. 13/81- Cus. dated 9.2.1981, 138/91 – Cus. dated 22.10.1991, 140/91- Cus. dated 22.10.1991, 95/93-Cus. dated

Sesame seeds Exports-Licence required

February 12, 1996 961 Views 0 comment Print

I am directed to enclose1 herewith a copy of Ministry of Commerce’s letter No. 6/13/95 – EP (Agri-II) dated 10th November, 1995 along with its enclosures on the above subject and to request that necessary instructions may please be issued to all concerned not to stop export of HPS Groundnut (both in shell and Kernels), Sesame seeds, safflower seeds (Kardi seed) etc. for consumption purposes.

Drawback on OTS cans – Only Basic Customs Duty

February 12, 1996 574 Views 0 comment Print

It has been represented by various Export Promotion Councils and Associations viz. Agricultural and Processed Food Products Export Development Authority, New Delhi, and All India Food Preservers’ Association, New Delhi, seeking the clarification as to whether in the existing All Industry Rate of Drawback for Food/ Fruit preparations and products falling under chapter 16, 20 and 21 of

Under Invoicing of Imported 2nd hand

February 8, 1996 385 Views 0 comment Print

I am directed to enclose 1 herewith a copy of letter of the Ministry of Non – Conventional Energy Sources regarding import of second hand obsolete Wind Generation Equipment being imported into India. There is a strong possibility of these Wind Turbines being heavily under – valued. You are, therefore, requested to advise all the field formation to make a careful assessment of the valuation of

Goods sent Abroad for Repairs etc. – Clarification

February 1, 1996 11782 Views 0 comment Print

Naval headquarters have represented that often they have to send their equipments out of India for repairs and to – import the same after the repairs and at the time of exports, the customs department insist for production of documents like bill of entry, invoice, etc. relating to their initial imports. Naval headquarters have informed that some of the equipments being over ten years old, it is difficult

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