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Customs

    Acts

  1. The Customs Tariff Act, 1975

  2. The Customs Act, 1962

    3. Rules

  3. India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017

  4. Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

  5. India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017

  6. India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017

  7. Deferred Payment of Import Duty Rules, 2016

  8. India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016

  9. Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016.

  10. Baggage Rules, 2016

  11. Customs, Excise & Service Tax Appellate Tribunal (Procedure for Appointment as President) Rules, 2016

  12. Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

  13. Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012

  14. Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011

  15. Customs Tariff (Determination of Origin of Goods Under the Preferential Trade Agreement Between the Governments of the Republic of India and Malaysia) Rules, 2011

  16. Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009

  17. Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009

  18. Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009

  19. India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009

  20. Customs Valuation (Determination of Price of imported Goods) Rules, 2007

  21. Customs Valuation (Determination of Value of Export Goods) Rules, 2007

  22. Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007

  23. Customs (Settlement of Cases) Rules, 2007

  24. Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007

  25. Rules of (Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA)), 2006

  26. Rules of (Determination of Origin of Goods under the Asia-Pacific Trade Agreement, (formerly known as the Bangkok Agreement)) Rules, 2006

  27. Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005

  28. Customs (Compounding of Offences) Rules, 2005

  29. Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003

  30. Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002

  31. Customs (Advance Rulings) Rules, 2002

  32. Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000.

  33. Baggage Rules, 1998

  34. Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997

  35. CEGAT (Countervailing Duty and Anti-Dumping) Procedure Rules, 1996

  36. Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

  37. Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995

  38. Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995

  39. Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

  40. Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995

  41. Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

  42. Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

  43. Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989

  44. Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

  45. Customs (Appeals) Rules, 1982

  46. Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977.

  47. Customs Tariff (Determination of Origin of the United Arab Republic and Yugoslavia) Rules, 1976

  48. Customs (Publication of Names) Rules, 1975

  49. Denaturing of Spirit Rules, 1972

  50. Specified Goods (Prevention of Illegal Export) Rules, 1969

  51. Notified Goods (Prevention of Illegal Import) Rules, 1969

  52. Notice of Short-Export Rules, 1963

  53. Accessories (Condition) Rules, 1963

  54. Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957

  55. Stamping of Piece-goods and Testing of Yarn Rules, 1949.

  56. The relevant articles of the U.N. ( P & I ) Act, 1947 under which exemption from customs dut is allowed to the U.N.O and and their officials

  57. Rules for the landing and clearing at the certain ports all the Land Customs Stations and Airports of parcels and packets forwarded by the foreign mails or by passenger vessels or air liners

  58. Rules for granting special passes to break bulk in the Customs ports in the States of Mysore and Kerala

  59. Rules for granting special passes to break bulk in the said ports in the States of Madras, Pondicherry and Bombay

  60. Rules for granting special passes to break bulk in the ports under the jurisdiction of the [Commissioner of Customs], Saurashtra

  61. Rules for the shipping of passenger’s baggage and the passing of the same through the Custom Houses

  62. Publication of Daily Lists of Imports and Exports Rules

  63. Rules for passing free of import duty baggage in actual use, and for the landing of passenger’s baggage and passing the same through the ports, Saurashtra

  64. Rules for passing free of import duty baggage in actual use and for the landing of passenger’s baggage and passing the same through the Custom House at Bombay.

  65. Rule For Grant Of Port Clearance To Sailing Vessels In Kandla

  66. Rule For Furnishing Of Informations By Customs Officers

  67. Interim Rules of Origin for Agreement between the Republic of India and the Kingdom of Thailand

    68. Regulations

  68. Shipping Bill and Bill of Export (Forms) Regulations, 2017.

  69. Special Warehouse (Custody and Handling of Goods) Regulations, 2016

  70. Private Warehouse Licensing Regulations, 2016

  71. Public Warehouse Licensing Regulations, 2016

  72. Warehouse (Custody and Handling of Goods) Regulations, 2016

  73. Special Warehouse Licensing Regulations, 2016.

  74. Warehoused Goods (Removal) Regulations, 2016

  75. FICCI/TAITRA Carnet (Form of bill of entry and shipping bill) Regulations, 2014

  76. Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013

  77. Customs Baggage Declaration Regulations, 2013

  78. Customs Brokers Licensing Regulations, 2013

  79. Customs (Provisional Duty Assessment) Regulations, 2011

  80. Shipping Bill (Electronic Declaration) Regulations, 2011

  81. Bill of Entry (Electronic Integrated Declaration) Regulations, 2011

  82. On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011

  83. Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

  84. Handling of Cargo in Customs Areas Regulations, 2009

  85. Customs and Central Excise Settlement Commission Procedure, 2007

  86. Customs House Agents Licensing Regulations, 2004

  87. Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998

  88. Courier Imports and Exports (Clearance) Regulations, 1998

  89. Customs Refund Application (Form) Regulations, 1995

  90. Goods Imported (Conditions of Transhipment) Regulations, 1995

  91. Import of Gold and Silver by Passengers (Form of Bill of Entry) Regulations, 1994

  92. Shipping Bill and Bill of Export (Form) Regulations, 1991

  93. ATA Carnet (Form of Bill of Entry and Shipping Bill) Regulations, 1990

  94. Project Imports Regulations, 1986

  95. Import Report (Form) Regulations, 1976

  96. Import Manifest (Aircraft) Regulations, 1976

  97. Export Report (Form) Regulations, 1976.

  98. Export Manifest (Vessels) Regulations, 1976

  99. Export Manifest (Aircraft) Regulations, 1976

  100. Boat Notes Regulations, 1976

  101. Bill of Entry (Forms) Regulations, 1976

  102. Bill of Coastal Goods (Form) Regulations, 1976

  103. Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975

  104. Uncleared Goods (Bill of Entry) Regulations, 1972

  105. Import Manifest (Vessels) Regulations, 1971

  106. Levy of Fees (Customs Documents) Regulations, 1970

  107. Baggage (Transit to Customs Stations) Regulations, 1967

  108. Passenger’s Baggage (Levy of Fees) Regulations, 1966

  109. Manufacture and Other Operations in Warehouse Regulations, 1966

  110. Transportation of Goods (Through Foreign Territory) Regulations, 1965

  111. Bonded Aircraft Stores (Procedure) Regulations, 1965

  112. Imported Stores (Retention on Board) Regulations, 1963

  113. Imported Packages (Opening) Regulation, 1963.

    114. Old_Provisions

  114. Customs (Settlement of Cases) Rules, 1999

  115. Bill of Entry (Electronic Declaration) Regulations, 1995

  116. Customs Valuation (Determination of Price of Imported Goods) Rules, 1988

  117. Warehoused Goods (Removal) Regulations, 1963

  118. Customs (Provisional Duty Assessment) Regulations, 1963
 
 
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Circular: Promote the officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX

Circular: Allocate the charges amongst the Members of the Central Board of Excise and Customs

Circular: Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period

Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

Circular: List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates

Circular: Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply

Circular: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

Circular: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

Forum: Duty Drawback & Input Credit - under GST

News: RBI Reference Rate for US $

Highlight: Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head House properties income.

News: Haryana constitutes screening committee on anti-profiteering

Highlight: Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.

Forum: Input tax credit

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

Highlight: Cenvat credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Jaitley asks biz not to wait till last day to file GST returns

Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability


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