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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 1194 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 10317 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 168 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 42 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 132 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 315 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 555 Views 0 comment Print


Value – based Advance Licences – No additional Duty on imports for exports of leather and readymade garments

September 21, 1995 676 Views 0 comment Print

Your attention is dawn to Notification No. 79/95-Customs and Circular No. 32/95 dated 31st March, 1995 wherein the changes in the Duty Exemption Scheme in terms of the changes announced in the Exim Policy on 31.3.95 were communicated. Representations were received regarding grant of exemption to the additional duty of Customs in respect of non-dutiable items

Private Bonded Warehouses -Further Guidelines

September 20, 1995 2107 Views 0 comment Print

Your attention is drawn to the instructions contained in Board’s circular of even number dated 15th June, 1995 (Customs Circular No. 68/95). Certain doubts have been expressed in some quarters regarding methodology to be followed for licensing of private bonded warehouses. Accordingly, further guidelines for grant of such licences are issued and Commissioners are advised to ensure that these

This notification exempts material imported against an Advance license issued on or after 19.09.1995

September 19, 1995 841 Views 0 comment Print

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 applied for and issued on or after 19th September, 1995, with an obligation to export products specified in the Table annexed to this notification (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 (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, namely.

This notification exempts goods imported against Value Based Advance License issued on or after 19.09.1995

September 19, 1995 559 Views 0 comment Print

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 a Value Based Advance Licence (hereinafter referred to as the said licence) applied for and issued on or after 19th September, 1995.

Warehoused goods- Calculation of customs duty

September 18, 1995 736 Views 0 comment Print

I am directed to refer to the board’s circular F.No. 473/ 206/ 87/ CUS – VII dated 12.7.89 (copy enclosed) on the above subject and to say that the instructions contained therein may please by strictly adhered to

DEEC/ EPCG Scheme – Bond facility extended to Export Houses & Other Relaxations

September 14, 1995 1153 Views 0 comment Print

After considering various representations received from Export Promotion Councils and exports in general. Board has decided to make, the following further relaxation in the norms fixed earlier in Circular no. 52/ 95 dated 25.5.95 for execution of Bond / Bank Guarantees

Cars import under TR Rules – Short visits relaxable

August 29, 1995 3106 Views 0 comment Print

The undersigned is directed to refer to the Commissioner of Customs, Delhi’s D.O. letter No. VII/ 12/ ACU/ 7-Cars/ 165/ Ch. 87/ 75 dated 9-6-1995, addressed to Jt. Director General of Foreign Trade, seeking clarification on the subject of

This notification exempts components required for the manufacture of capital goods for supplied to a person holing a license under EPCG scheme

August 25, 1995 592 Views 0 comment Print

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 components required for the manufacture of capital goods when imported into India by a manufacturer of such capital goods for supply to a person holding a licence under the Export Promotion Capital Goods (E.P.C.G.) Scheme in terms of the Export and Import Policy for import of capital goods at zero rate of duty in terms of notification of the Government of India in the Ministry of Finance, No. 111 /95-Customs, dated the 5th June, 1995.

Cars sale to STC – Delay in payment of duty

August 23, 1995 862 Views 0 comment Print

In terms of rule 4(ii)(c) of the Foreign Privileged Persons/ Regulation of Customs Privileges Rules, 1957, a foreign privileged person, on relinquishing his post or on his transfer out India may offer the vehicle imported by him for sale to State Trading Corporation, with the permission of Ministry of External Affairs. In terms of rule 5(iv)(i) ibid, where such vehicles have been purchased by the State

Drawback – No limit on payment if it exceeds 2% or Rs. 5000/-

August 22, 1995 868 Views 0 comment Print

Instances have been brought to the notice of the Board that some Customs Houses are not allowing drawback where the drawback exceed 2% of the FOB value but it less than Rs. 5000 per shipment. This practice appears to be based on the misconception that

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