| EXEMPTION OF BASIC DUTY OF CUSTOMS | ||
| Main Jumbo Customs Exemption Notification | 050/30.06.2017 | |
| Raw Materials for Final Products | 027/23.01.2004 | |
| GST NOTIFICATIONS | ||
| IGST (Goods) Jumbo Notifications | 001-IGST/28.06.2017 | |
| Exempt IGST Good at Zero Rate | 002-IGST/28.06.2017 | |
| 12% IGST on Handicrafts Goods | 022-IGST/26.07.2018 | |
| GST COMPENSATION CESS ON GOODS | ||
| GST CC on Pan Masala, Aerated Waters Drinks, Tobacco, Motor Vehicles, Aircrafts and Yachts | 001-CC/28.06.2017 | |
| Transfer of Right to Use - GST Compensation Cess | 002-CC/28.06.2017 | |
| Intra-State Supplies of Second Hand Goods received by a Registered Person - GST Compensation Cess | 004-CC/20.07.2017 | |
| TEXTILES DUTIES – CUSTOMS AND EXCISE | ||
| Effective Duty on Woven Fabrics in Chapters 52, 54, 55 and 58 | 014/01.03.2006 | |
| Effective Duty on Woven Fabrics of carded and Combed Animal Hair | 048/26.05.2006 | |
| Basic Duty Exemption on Textiles (Chapter 50 to 63) | 082/27.10.2017 | |
| Zero Additional Duty on Bangladesh Jute Products | 113-Cus(NT)/27.11.2013 | |
| DOMESTIC MANUFACTURE FROM EXEMPTED INPUTS - IGCR RULES TO MONITOR END USE | ||
| Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 | 068-Cus(NT)/30.06.2017 | |
| SOCIAL WELFARE SURCHARGE (SWS) | ||
| SW Surcharge Exempted on IGST and Compensation Cess | 013/02.02.2018 | |
| Exemption of Social Welfare Surcharge | 011/02.02.2018 | |
| SW Surcharge on Petrol, Diesel, Gold and Silver @3% | 012/02.02.2018 | |
| EXCISE DUTY EXEMPTIONS (Not Relevant under IGST) | ||
| Excise Duty of 6% on Merit Rate Goods [As amended by 10-CE/01.03.2016] | 002-CE/01.03.2011 | |
| Two Percent Excise Duty Subject to No CENVAT Credit Condition [As amended by 09-CE/01.03.2016] | 001-CE/01.03.2011 | |
| Jumbo Notification on Excise Exemption | 012-CE/17.03.2012 | |
| Additional Duty of Excise on Tobacco and Tobacco Products | 006-CE/01.03.2005 | |
| MRP Based Countervailing duty (Additional Duty) (Not Relevant under IGST) | ||
| MRP Based Countervailing Duty (Additional Duty) | 049-CE(NT)/24.12.2008 | |
| Medicines under MRP Based Assessment | 002-CE(NT)/07.01.2005 | |
| Tariff Value of Cosmetics under MRP Based Assessment Fixed on Retail Transaction Value Basis | 016-CE(NT)/31.12.2013 | |
| No CVD on MRP where Price is declared by Foreign Manufacturer | 001-CBEC/05.01.2000 | |
| MRP Based Duty under M&TP Act | 002-M&TP/01.03.2003 | |
| Tariff Value of Garments | 008-CE(NT)/01.03.2001 | |
| Tariff Value and Abatement for Garments | 020-CE(NT)/30.04.2001 | |
| Additional Duty of Customs (CVD) Chargeable on Readymade Garments is on the Basis of MRP | 012-CBEC/21.06.2010 | |
| CESTAT Rules No Discount under MRP Based Assessment | 938-CBEC/29.11.2010 | |
| SPECIAL CVD OF SALES TAX UNDER SEC 3(5) of CTA (Not Relevant under IGST) | ||
| Section 3A of the Customs Tariff Act 1975 | Special CVD | |
| Special CVD Withdrawn where Sales Tax is Paid | 102/14.09.2007 | |
| Special CVD (SAD) Specified at 4% | 019/01.03.2006 | |
| Spl CVD (SAD) Exemption for Consumer Goods subject to Declaration of VAT Registration and First Sale Destination, No Declaration for Zero Rated Goods | 021/17.03.2012 | |
| Exemption from 4% ITA CVD on goods sold from SEZs to DTA | 045/16.05.2005 | |
| SAD Exemption on Stock Transfers from SEZ to DTA Withdrawn | 044-CBEC/31.12.2013 | |
| Special Drive for Clearance of 4% SAD Refund Arrears | 018-CBEC/08.07.2010 | |
| Cost Accountant Certificate Ok for SAD Refund | 001-CBEC/05.01.2012 | |
| Procedure for Refund of 4% Special CVD | 16-CBEC/13.10.2008 | |
| Procedure for Refund of 4% Spl CVD – Undue Enrichment Certificate Required | 006-CBEC/28.04.2008 | |
| Fraudulent Claim of 4% SAD by Unscrupulous Importers | 015-CBEC/29.06.2010 | |
| Refund of 4% Spl CVD Extended to VKGUY, FPS and FMS Clearances | 006-CBEC/09.02.2009 | |
| All Duty Credit Scrips for 4% SAD will be Revalidated for Minimum Six Months | 002-Pol.Cir/08.10.2010 | |
| No Refund of 4% Spl CVD for Textile Sector if Final Product is at Zero Excise | 034-CBEC-15.09.2010 | |
| SAD Refund Meter Begins from Date of Payment of CVD and not Date of Finalization of Provisional Assessment | 023-CBEC-29.07.2010 | |
| SAD Paid through DEPB will be Refunded only Till 30 April | 010-CBEC-29.03.2012 | |
| EDUCATION CESS (Not Relevant under IGST) | ||
| Exemption of Education Cess on CVD of Excise under Sec 3(1) of CTA, 1975 | ||
| Primary Education | Ntfn-013/17.03.2012 | |
| Secondary and Higher Education | Ntfn-014/17.03.2012 | |
| Notification on Exemption of Education Cess on Imported Goods | 069/09.07.2004 | |
| No Double Levy Education Cess under 69/2004 | 028/01.03.2007 | |
| Levy of Education Cess – Clarification | 146-PN/23.08.2004 | |
| Clean Energy Cess on Coal under Sec 83(2) of Finance Act, 2010 w.e.f 1 July 2010 – Applies of both Domestic Production and Imports | Clean Energy Cess on Coal | |
| Clean Energy Cess | 002-CEC/22.06.2010 | |
| Clean Energy Cess Effective from 1 July 2010 | 001-CEC/22.06.2010 | |
| 2% Education Cess Exempted on Coal Lignite and Peat | 028-CE/22.06.2010 | |
| 1% Higher Education Cess Exempted on Coal, Lignite and Peat | 029-CE/22.06.2010 | |
| Clean Energy Cess Exemption not Available on Raw Coal, Raw Lignite and Raw Peat | 004-CEC/22.06.2010 | |
| No CEC on Coal Produced by Local Tribals in Meghalaya and Nagaland | 005-CEC/22.06.2010 | |
| No Cess on Domestic Washed Coal but Imported Washed Coal Must Pay | 001-CEC-24.06.2010 | |
| Clean Energy Cess Rules, 2010 | 006-CEC/22.06.2010 | |
| INFRASTRUCTURE CESS (Not Relevant under IGST) | ||
| Infrastructure Cess on Personal Vehicles of Heading 8703 | 001-Infrastructre Cess/01.03.2016 | |
| Deora Compliments Delhi Government for Reducing Sales Tax on Diesel | Press Release/16.07.2010 | |
| Reduced Accounting Code of 00380086 (U.E.D) may Quote for Depositing | F.No.354/72/2010-TRU/08.09.2010 | |
| NATIONAL CALAMITY CONTINGENCY DUTY (NCCD) OF CUSTOMS | ||
| Extracts from Clause 126 of Finance Bill 2003 | Extracts from Clause 126 of Finance Bill 2003 | |
| Notification of National Calamity Duty | 029/01.03.2008 | |
| NCCD Incidence | NCCD Incidence | |
| NCCD Duty of Excise on Specified Tobacco and Motor Vehicles Exempted | 021-CE/13.05.2005 | |
| Levy of NCCD on Mobile Phones on the Basis of MRP | 012-CBEC/12.03.2009 | |
| WTO BOUND RATES | ||
| General Notes | WTO Bound Rates | |
| IT AGREEMENT AND ELECTRONICS INDUSTRY | ||
| IT Agreement | ||
| 1% Excise Duty on Mobile Phones – Rescinded by 06-CE/01.03.2013 | 020-CE/24.03.2011 | |
| Headings and Subheadings of ITA Goods and their Manufacture | 024/01.03.2005 | |
| Specified Items in Zero Duty under ITA and their Manufacture | 025/01.03.2005 | |
| Additional Duty Exemption to Goods for the Manufacture of IT Products | 090/26.07.2007 | |
| COMPUTERS | ||
| Second-Hand Computers as Donations | 030/28.01.2004 | |
| Clarification - Second Hand Personal Computers (PCs)/Laptops Require Licence (Policy Circular) | 016(PC)/29.09.2003 | |
| ELECTRONICS INDUSTRY | ||
| Machinery for Electronic Components | 025/01.03.2002 | |
| Raw Material and Parts for Electronic Components | 025/28.02.1999 | |
| Machinery for the Manufacture of Semi-conductors | 025/02.06.1998 | |
| Safety Standards and Compulsory Registration for 15 Electronics Products Must from 3 April 2013 | Ministry of Communication and Information Technology Order/07.09.2012 | |
| Safety Standards and Compulsory Registration for Imports of 15 Electronics Products Extended by 3 months to 3 July 2013 | DeitY Notification/20.03.2013 | |
| CUSTOMS TARIFF ACT, 1975 | ||
| Customs Tariff Act, 1975 | Customs Tariff Act | |
| Customs Act, 1962 | Customs Act | |
| Anti-Dumping Duty Rules under Customs Tariff Act, 1975 | Anti-Dumping Rules | |
| CUSTOMS, IMPORT, EXPORT, DGFT PROCEDURES | ||
| Customs Clearance of Imported Goods | Customs Clearance | |
| New 12 Page Shipping Bill Form for EDI Notified | 80-Cus(NT)/25.11.2011 | |
| New 10 Page Bill of Entry Form for EDI Notified | 79-Cus(NT)/25.11.2011 | |
| Time Bound Clearance must to Avoid Demurrage – Customs to give Option for Warehousing in Writing | CBEC Instruction/13.02.2012 | |
| Conversion of Shipping Bills from One Scheme to Another after Exports Permitted within Three Months of LEO | 036-CBEC/23.09.2010 | |
| Eight Digit HS Code on Shipping Bill Mandatory | 040-Pol.Cir/16.07.2010 | |
| Declaration of Vague Description in Filing Bill of Entry Relating to Alloys of Steel | 081-PN/16.08.2010 | |
| ACP Scheme Extended to Export Houses and Trading Houses | 029-CBEC/20.08.2010 | |
| Single Factory Stuffing Permission Valid for All Customs Stations Instead of Station wise | 020-CBEC/22.07.2010 | |
| Bill of Entry Filing Must Even for Zero Duty Indian Flag Vessels | F. No.450/79/2010-Cus.IV/23.09.2010 | |
| Voluntary Payment of Duty after Provisional Assessment | 40-CBEC/09.09.2011 | |
| E-Payment of Customs Duty Mandatory for Rs. 1 Lakh and Above Transaction | 33-CBEC/29.07.2011 | |
| E-payment Compulsory on Bills of Entries above Rs. 1 Lakh Duty | 24-CBEC/05.09.2012 | |
| Foreign Trade Bill Passed by Parliament on 19 August, President gives Assent | Foreign Trade Bill/19.08.2010 | |
| Mandatory E-payment of Customs Duty of Rs. 1 lakh and above w.e.f 17 Sept. 2012 | 83-Cus(NT)/17.09.2012 | |
| 24x7 Customs Clearance for Perishable Agri Exports, No Examination Cases is the Norm | 12-CBEC/02.04.2013 | |
| Procedure for Supply of Duty Free Gold to Jewellery Exporters by Nominated Agencies | 34-CBEC/04.09.2013 | |
| No Arrests in Customs below Rs. 50 lakhs Value, Smuggling Case Rs. 20 lakhs | 38-CBEC/17.09.2013 | |
| INTELLECTUAL PROPERTY RIGHTS | ||
| IPR Enforcement at the India Border Now on All Goods for Sale or Use | 051-Cus(NT)/30.06.2010 | |
| Intellectual Property Rights (Imported Goods) Enforcement Rules | 047-Cus(NT)/08.05.2007 | |
| Trade and Merchandise Marks Act, 1958 Renamed as Trade Marks Act, 1999 | 001/18.01.1964 | |
| Export Prohibition under Trade Marks Act | 050-Cus(NT)/08.05.2007 | |
| Board Circular on Implementation of IPR (Imported Goods) Enforcement Rules, 2007 | 041-CBEC-29.10.2007 | |
| Centralised Single Bond Backed by 25% Security for All India Protection of IPR Introduced | 010-CBEC-24.02.2011 | |
| VALUATION OF IMPORTS | ||
| New Customs Valuation Rules come into effect from 10 Oct 2007 | 093-Cus(NT)/10.09.2007 | |
| CBEC Clarifies Customs Valuation (Determination of Value of Imported Goods) Rules 2007 | 038-CBEC/09.10.2007 | |
| New Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 | 094-Cus(NT)/13.09.2007 | |
| CBEC Clarifies Customs Valuation (Determination of Value of Export Goods) Rules, 2007 | 037-CBEC/09.10.2007 | |
| New Customs Valuation (Determination of Value of Export Goods) Rules, 2007 | 095-Cus(NT)/13.09.2007 | |
| Duty Exemption on Freight and Handling Charges to Inland Container Depot | 151/14.05.1982 | |
| Pre-delivery Inspection and After Sale Service Charges to be Included in Assessable Value for Excise | 936-CBEC-27.10.2010 | |
| Valuation of Second Hand Machinery | 102-PN/07.10.2010 | |
| List of Approved CE/Inspection and Certification Agencies for Valuation of Second Hand Machinery Imports | 104-PN-19.10.2010 | |
| Domestic Value of Warehousing Sale of Imported Goods is not Transaction Value Sale is not in the Course of International Trade | 73-SO-15.11.2010 | |
| SELF ASSESSMENT OF IMPORTS AND EXPORTS | ||
| Self Assessment of Imports and Exports – Board Circular | 017-CBEC-08.04.2011 | |
| Implementation of ‘Self Assessment’ in Customs | 015-PN-21.05.2011 | |
| Revised Provisional Assessment Regulation for Self Assessment Cases with Penalty Provision of Rs. 50,000 for Contravention | 081-Cus(NT)-25.11.2011 | |
| Board Aims for Facilitation Target 80% for Air Cargo Complexes, 70% for Seaports and 60% for ICDs | 039-CBEC-02.09.2011 | |
| Implementation of ‘On Site Post Clearance Audit’ | 047-CBEC-21.10.2011 | |
| Dept of Revenue Issues On-site Audit for Importers and Exporters Liable to Scrutiny on their Premises | 072-Cus(NT)-04.10.2011 | |
| Customs Exchange Rates for Valuations | Exchange Rates for Valuation | |
| SECOND HAND GOODS | ||
| Depreciation for Used Motor Vehicles | Depreciation for used motor vehicles | |
| Depreciation on Capital Goods on Debonding of EOU/EPZ/EHTP/STP Units | 088-PN/24.08.1998 | |
| Board Circular on 2nd Hand Machines | 004-CBEC/12.02.2008 | |
| Import of Second Hand Diesel Generators | 19-Pol.Cir-11.11.2003/20-Pol.Cir-23.02.2005 | |
| Classification Rules for the Interpretation of Schedule (Customs Tariffs Act, 1975) and Unit Codes | ||
| Accessories (Condition) Rules, 1963 | 018/23.01.1963 | |
| Courier Imports and Exports (Clearance) Regulations, 1998 | 087-Cus(NT)/09.11.1998 | |
| Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 | 036-Cus(NT)/05.05.2010 | |