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Overview of Customs Functions
Arrival of Conveyances and Related Procedures
Procedure for Clearance of Imported and Export Goods
Faceless Assessment
Classification of Goods
Classification/Assessment of Projects Imports, Baggage and Postal Imports
Customs Valuation
Provisional Assessment
Import / Export Restrictions and Prohibitions
Warehousing
Transshipment of Cargo
Consolidation of Cargo
Merchant Overtime Fee
Procedure for Less Charge Demand
Refunds under Customs and IGST Act
Detention and Release/Storage of Imported/Export Goods
Import and Export through Courier
Import and Export through Post
Import of Samples
Re-importation and Re-exportation of Goods
Disposal of Unclaimed/Uncleared Cargo
Intellectual Property Rights
Duty Drawback
Export Promotion Schemes
Special Economic Zones
Export Oriented Units
International Passenger Facilitation
Setting up of ICDs/CFSs/AFS
Customs Cargo Service Providers
Customs Brokers
Offences and Penal Provisions
Appeal, Review and Settlement of Cases
Grievance Redressal
Audit
Authorized Economic Operator (AEO) Programme
Customs Functions related to Preferential Trade Agreements
List of Tables and Figures
List of Circulars/ Instructions/ Notifications
List of Email IDs of various DGs/ DoC/Zonal CC/ Commissionerates of Customs and Central GST

Overview of Customs Functions(No. of topics: 14)

Arrival of Conveyances and Related Procedures(No. of topics: 14)

Procedure for Clearance of Imported and Export Goods(No. of topics: 29)

Faceless Assessment(No. of topics: 13)

Classification of Goods(No. of topics: 2)

Classification/Assessment of Projects Imports, Baggage and Postal Imports(No. of topics: 7)

Customs Valuation(No. of topics: 12)

Provisional Assessment(No. of topics: 3)

Import / Export Restrictions and Prohibitions(No. of topics: 14)

Warehousing(No. of topics: 22)

Transshipment of Cargo(No. of topics: 16)

Consolidation of Cargo(No. of topics: 4)

Merchant Overtime Fee(No. of topics: 4)

Procedure for Less Charge Demand(No. of topics: 6)

Refunds under Customs and IGST Act(No. of topics: 8)

Detention and Release/Storage of Imported/Export Goods(No. of topics: 3)

Import and Export through Courier(No. of topics: 18)

Import and Export through Post(No. of topics: 15)

Import of Samples(No. of topics: 5)

Re-importation and Re-exportation of Goods(No. of topics: 8)

Disposal of Unclaimed/Uncleared Cargo(No. of topics: 6)

Intellectual Property Rights(No. of topics: 4)

Duty Drawback(No. of topics: 9)

Export Promotion Schemes(No. of topics: 11)

Special Economic Zones(No. of topics: 21)

Export Oriented Units(No. of topics: 36)

International Passenger Facilitation(No. of topics: 19)

Setting up of ICDs/CFSs/AFS(No. of topics: 10)

Customs Cargo Service Providers(No. of topics: 4)

Customs Brokers(No. of topics: 8)

Offences and Penal Provisions(No. of topics: 18)

Appeal, Review and Settlement of Cases(No. of topics: 12)

Grievance Redressal(No. of topics: 6)

Audit(No. of topics: 8)

Authorized Economic Operator (AEO) Programme(No. of topics: 24)

Customs Functions related to Preferential Trade Agreements(No. of topics: 8)

List of Tables and Figures(No. of topics: 1)

1. List of Tables and Figures

List of Circulars/ Instructions/ Notifications(No. of topics: 1)

1. List of Circulars/ Instructions/ Notifications

List of Email IDs of various DGs/ DoC/Zonal CC/ Commissionerates of Customs and Central GST(No. of topics: 1)

1. List of Email IDs of various Directorate Generals/Directorates of Customs and Zonal Chief Commissioners/Commissionerates of Customs and Central GST

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CBEC's Customs Manual 2025

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