Customs

Act

(i)Customs Act, 1962
(ii)Customs Tariff Act, 1975
(iii) The Provisional Collection Of Taxes Act, 1931

RULES:-

1.Agreements Between Nations:

  • India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017,
  • Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
  • 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
  • Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of (ASEAN) and the Republic of India] Rules, 2009
  • India-MERCOSUR Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement) Rules, 2009
  • The India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009
  • The 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
  • Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976
  • 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
  • Rules of Determination of Origin of goods under the Agreement on South Asian Free Trade Area (SAFTA)
  • Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules,1995
  • Interim Rules of Origin for preferential tariff concessions for Trade between India and Thailand
  • Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976
  • Customs Tariff (Determination of Origin of Other Preferential Areas) Rules,1977
  • Rules of Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007
  • Rules for determining the origin of products eligible for the preferential tariff concessions pursuant to Comprehensive Economic Cooperation Agreement between Republic of India and Republic of Singapore

2.Baggage Rules, 2016:

Baggage Rules, 2016

3.Customs Drawback Rules:

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

Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995

4.Customs Valuation Rules:

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

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

Others

  1. Customs (Advance Rulings) Rules, 2002
  2. Customs (Appeals) Rules, 1982
  3. Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995
  4. Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
  5. Customs (Compounding of Offences) Rules, 2005
  6. Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
  7. Customs (Publication of Names) Rules,1975
  8. Customs (Settlement of Cases) Rules, 2007
  9. Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
  10. Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002
  11. Foreign Trade (Regulation) Rules, 1993
  12. Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993
  13. Accessories (Condition) Rules, 1963
  14. Notice of Short-Export Rules,1963
  15. Specified Goods (Prevention of Illegal Export) Rules, 1969
  16. Notified Goods (Prevention of Illegal Import) Rules, 1969
  17. Denaturing of Spirit Rules, 1972
  18. Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
  19. Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
  20. Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007
  21. Publication of Daily Lists of Imports and Exports Rules, 2004
  22. CEGAT (Countervailing Duty And Anti -Dumping Duty (Procedure) Rules, 1996

Regulations

  1. Warehouse (Custody and Handling of Goods) Regulations, 2016
  2. Special Warehouse Licensing Regulations, 2016
  3. Special Warehouse (Custody and Handling of Goods) Regulations, 2016
  4. Private Warehouse Licensing Regulations, 2016
  5. Public Warehouse Licensing Regulations, 2016
  6. Warehoused Goods (Removal) Regulations, 2016
  7. Customs Baggage Declaration Regulations, 2013
  8. Customs Brokers Licensing Regulations, 2013
  9. Shipping Bill (Electronic Declaration) Regulations, 2011
  10. On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011
  11. Bill of Entry (Electronic Integrated Declaration) Regulations, 2011
  12. Courier Imports And Exports (Electronic Declaration And Processing) Regulations, 2010
  13. Handling of Cargo in Customs Areas Regulations, 2009
  14. Customs House Agents Licensing Regulations, 2004 [Superseded by Customs Brokers Licensing Regulations, 2013]
  15. Special Economic Zones (Customs Procedures) Regulations, 2003 [Rescinded by Notfn.12/2007-Cus(N.T.), dated 21-02-2007]
  16. Courier Imports and Exports (Clearance) Regulations, 1998
  17. Customs (Fees for Rendering Services by Customs Officers) Regulations,1998
  18. Bill of Entry (Electronic Declaration) Regulations, 1995 [Superseded by Bill of Entry (Electronic Declaration) Regulations, 2011]
  19. Customs Refund Application (Form) Regulations, 1995
  20. Goods Imported (Conditions of Transhipment) Regulations, 1995
  21. Import of Gold and Silver By Passengers (Form of Bill of Entry) Regulations, 1994
  22. Shipping Bill and Bill of Export (Form) Regulations, 1991
  23. ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990
  24. Project Imports Regulations, 1986
  25. Customs House Agents Licensing Regulations, 1984 [Superseded by Customs House Agents Licensing Regulations, 2004]
  26. Bill of Coastal Goods (Form) Regulations, 1976
  27. Bill of Entry (Forms) Regulations, 1976
  28. Boat Notes Regulations, 1976
  29. Export Manifest (Aircraft) Regulations, 1976
  30. Export Manifest (Vessels) Regulations, 1976
  31. Export Report (Form) Regulations, 1976
  32. Import Manifest (Aircraft) Regulations, 1976
  33. Import Report (Form) Regulations, 1976
  34. Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975
  35. Uncleared Goods (Bill of Entry) Regulations, 1972
  36. Import Manifest (Vessels) Regulations,1971
  37. Levy of Fees (Customs Documents) Regulations, 1970
  38. Baggage (Transit to Customs Stations) Regulations, 1967
  39. Manufacture and other Operations in Warehouse Regulations, 1966
  40. Passenger’s Baggage (Levy of Fees) Regulations, 1966
  41. Bonded Aircraft Stores (Procedure) Regulations, 1965
  42. Transportation of Goods (Through Foreign Territory) Regulations, 1965
  43. Customs (Provisional Duty Assessment) Regulations, 1963 [Superseded by Customs (Provisional Duty Assessment) Regulations, 2011]
  44. Imported Packages (Opening) Regulations, 1963
  45. Imported Stores (Retention on Board) Regulations, 1963
  46. Warehoused Goods (Removal) Regulations, 1963