A Reference Library for Customs, Excise, Goods & Services Tax Officers and Tax Payers

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Referencer Library - Latest Documents - Last 90 Days

Customs - Circulars, Instructions, Notifications, etc.

1. 

Electronic sealing - Deposit in and removal of goods from Customs bonded Warehouses.
[Board's Circulars: F.No. 484/3/2015-LC (Vol II) ; Dated 18.06.2018]
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2. 

Further amends the notification No. 50/2017-Customs, dated the 30th June, 2017 [G.S.R. 785(E)].
[Notifications (Tariff): F.No. 354 /203/2012-TRU; Dated 14.06.2018]
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3. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2018-Cus.V; Dated 14.06.2018]
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4. 

Procedure for e-commerce exports through Post and clarification regarding personal imports.
[Board's Circulars: F.No. 476/02/2016-LC; Dated 13.06.2018]
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5. 

Powers of adjudication of the officers of Customs.
[Board's Circulars: F.No. 450/117/2009-Cus.IV; Dated 13.06.2018]
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6. 

Further amends the notification No. 62/1994-Customs (N.T.), dated the 21st November, 1994 [S.O. 829 (E)] to add Karanja Terminal.
[Notifications (Non-Tariff): F.No. 574/04/2017-LC; Dated 13.06.2018]
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7. 

Further amends the notification No. 61/94 (NT)-CUSTOMS dated the 21st November, 1994 [S.O. 828 (E)] to add Surat.
[Notifications (Non-Tariff): F.No. 520/01/2017-Cus.VI; Dated 08.06.2018]
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8. 

Confers power, for the purposes of adjudging confiscation or penalty, on the Customs Officer as mentioned in the Table, in terms of value limit as specified in the said Table, in relation to goods which are liable to confiscation under Chapter XIV of the Customs Act.
[Notifications (Non-Tariff): F.No. 450/117/2009-Cus.IV; Dated 08.06.2018]
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9. 

Exchange Rates - Superseds the Notification No. 43/2018-CUSTOMS (N.T.), dated 17th May, 2018.
[Notifications (Non-Tariff): F.No. 468/01/2018-Cus.V; Dated 07.06.2018]
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10. 

Amends the Notification No. 1/2018-Customs (N.T./CAA/DRI) dated 23th February 2018 [S.O. 789(E) dated 23.02.2018].
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-1/2018-CI(i); Dated 06.06.2018]
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11. 

Appointment of special adjudicators - Appoints officers mentioned in the Table below to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in the said Table in respect of noticees mentioned in the said Table for the purpose of adjudication of show cause notices mentioned in the said Table.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-5/2018-CI; Dated 06.06.2018]
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12. 

Refund of IGST on export of Goods - Extension of date in SB005 alternate mechanism cases and Clarification in other cases.
[Board's Circulars: F.No. 450/119/2017-Cus.IV; Dated 06.06.2018]
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13. 

The Exports by Post Regulations, 2018.
[Notifications (Non-Tariff): F.No. 476/02/2016-LC; Dated 04.06.2018]
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14. 

Procedure for e-commerce exports through Post and clarification on personal imports.
[Board's Circulars: F.No. 476/02/2016-LC; Dated 04.06.2018]
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15. 

Clearance of goods through FPOs.
[Board's Instructions: F.No. 476/02/2016-LC; Dated 04.06.2018]
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16. 

Hydrogen Peroxide - Anti-dumping duty on the import of “Hydrogen Peroxide” falling under tariff item 2847 00 00, originating in, or exported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand.
[Notifications (ADD): F.No. 354/232/2016-TRU (Pt-I); Dated 01.06.2018]
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17. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2018-Cus.V; Dated 31.05.2018]
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18. 

Jute Products - Anti-dumping duty on the import of ‘Jute Products’ namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags falling under Tariff Headings 5307, 5310, 5607 or 6305, originating in, or exported from Bangladesh and Nepal.
[Notifications (ADD): F.No. 354/211/2016-TRU; Dated 30.05.2018]
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19. 

Jute Products - Anti-dumping duty on the import of ‘Jute Products’ namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags falling under Tariff Headings 5307, 5310, 5607 or 6305, originating in, or exported from Bangladesh and Nepal.
[Notifications (ADD): F.No. 354/211/2016-TRU; Dated 30.05.2018]
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20. 

Revised instruction for stuffing and sealing of reefer containers.
[Board's Circulars: F.No. 450/08/2015-Director(Customs); Dated 30.05.2018]
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21. 

Single Window Project - clearance of food consignments by Customs officers at locations where FSSAI has provided delegation.
[Board's Instructions: F.No. 450/146/2015-Cus.IV; Dated 29.05.2018]
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22. 

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems.
[Board's Circulars: F.No. 450/119/2017-Cus.IV; Dated 29.05.2018]
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23. 

Appointment of special adjudicators - Appoints officers mentioned in the Table to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in the said Table in respect of noticees mentioned in the said Table for the purpose of adjudication of show cause notices mentioned in the said Table.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-4/2018-CI; Dated 28.05.2018]
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24. 

Amends the notification No. 50/2017-Customs, dated the 30th June, 2017 [G.S.R. 785(E)].
[Notifications (Tariff): F.No. 354/68/2006- TRU; Dated 23.05.2018]
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25. 

Amends the the First Schedule to the Customs Tariff Act, to increase BCD.
[Notifications (Tariff): F.No. 354/170/2018-TRU; Dated 25.05.2018]
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26. 

Amends the notification No. 44/2017-Customs (ADD), dated the 12th September, 2017 [G.S.R. 1149(E)].
[Notifications (ADD): F.No. 354/205/2017-TRU(Pt-I); Dated 25.05.2018]
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27. 

Drawback - Amends the notification No. 89/2017-Customs (N.T.), dated the 21st September, 2017 [G.S.R. 1178(E)].
[Notifications (Non-Tariff): F.No. 609/36/2018-DBK; Dated 25.05.2018]
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28. 

Saturated Fatty Alcohols - Anti-dumping duty on the import of ‘Saturated Fatty Alcohols’, falling under Chapters 29 and 38, originating in, or exported from Indonesia, Malaysia and Thailand and imported into India.
[Notifications (ADD): F.No. 354/169/2018-TRU; Dated 25.05.2018]
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29. 

The Customs Audit Regulations, 2018.
[Notifications (Non-Tariff): F.No. 450/100/2017-Cus.IV(Pt.A); Dated 24.05.2018]
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30. 

Amends the notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012 [S.O. 993(E)].
[Notifications (Non-Tariff): F.No. 437/1/2011-Dir(Cus); Dated 24.05.2018]
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31. 

Forwarding of samples for testing to the Outside Laboratories - Annexure.
[Board's Circulars: F.No. 401/243/2016-Cus-III; Dated 17.05.2018]
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32. 

Ceramic Rollers - Anti-dumping duty on the import of ‘Ceramic Rollers’ falling under sub-heading 6903, originating in, or exported from the People’s Republic of China, and imported into India.
[Notifications (ADD): F.No. 354/118/2018-TRU; Dated 17.05.2018]
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33. 

Exchange Rates - Superseds the Notification No. No. 35/2018-CUSTOMS (N.T.), dated 3rd May, 2018.
[Notifications (Non-Tariff): F.No. 468/01/2018-Cus.V; Dated 17.05.2018]
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34. 

Forwarding of samples for testing to the Outside Laboratories.
[Board's Circulars: F.No. 401/243/2016-Cus-III; Dated 17.05.2018]
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35. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2018-Cus.V; Dated 15.05.2018]
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36. 

The Customs Brokers Licensing Regulations, 2018.
[Notifications (Non-Tariff): F.No. 520/07/2013-Cus.VI; Dated 14.05.2018]
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37. 

Peroxosulphates (Persulphate) - Sunset review in the matter of anti-dumping duty imposed on imports of ‘Peroxosulphates (Persulphate)’ originating in or exported from China PR vide notification No. 11/2013, Customs (ADD), dated the 16th May, 2013 [G.S.R. 318(E)].
[Notifications (ADD): F.No. 354/195/2013-TRU (Pt. I); Dated 14.05.2018]
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38. 

Appointment of Special Adjudicators - Appoints officers mentioned in the Table to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in the said Table in respect of noticees mentioned in the said Table for the purpose of adjudication of show cause notices mentioned in the said Table.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-3/2018-CI; Dated 14.05.2018]
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39. 

The Sea Cargo Manifest and Transhipment Regulations, 2018.
[Notifications (Non-Tariff): F.No. 450/58/2015-Cus.IV; Dated 11.05.2018]
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40. 

Amends the notification No. 17/2017-Customs (N.T.) dated 3rd March, 2017 [S.O. 723(E)].
[Notifications (Non-Tariff): F.No. 437/02/2017-Cus.IV; Dated 11.05.2018]
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41. 

The Central Board of Indirect Taxes and Customs assigns the functions of the proper officer to the officers of the Commissionerate of Customs (Audit) mentioned in the Table below, for the purposes of section 17 and section 28 of the Customs Act, 1962.
[Notifications (Non-Tariff): F.No. 450/100/2017-Cus.IV; Dated 11.05.2018]
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42. 

Appoints the officers of the Commissionerate of Customs (Audit) specified in the Table as the officers of Customs of the rank specified in the said Table, for the purpose of carrying out audit under section 99A of the Customs Act, 1962.
[Notifications (Non-Tariff): F.No. 450/100/2017-Cus.IV; Dated 11.05.2018]
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43. 

The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018.
[Notifications (Non-Tariff): F.No. 450/148/2015-Cus.lV; Dated 11.05.2018]
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44. 

Amends the notification No. 17/2018-Customs (ADD), dated the 27th March, 2018 [G.S.R. 287(E)].
[Notifications (ADD): F.No. 354/61/2018-TRU; Dated 10.05.2018]
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45. 

Jute Products - Anti-dumping duty on the import of ‘Jute Products’ namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags falling under Tariff Headings 5307, 5310, 5607 or 6305, originating in, or exported from Bangladesh and Nepal.
[Notifications (ADD): F.No. 354/211/2016-TRU; Dated 07.05.2018]
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46. 

Exchange Rates - Superseds the Notification No. No. 33/2018-CUSTOMS (N.T.), dated 19th April, 2018.
[Notifications (Non-Tariff): F.No. 468/01/2018-Cus.V; Dated 03.05.2018]
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47. 

Appointment of Special Adjudicators - Appoints officers mentioned in the Table to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in the said Table in respect of noticees mentioned in the said Table for the purpose of adjudication of show cause notices mentioned in the said Table.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-2/2018-CI; Dated 01.05.2018]
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48. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2018 -Cus.V; Dated 27.04.2018]
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49. 

Methyl Ethyl Ketone or MEK - Anti-dumping duty on the import of ‘Methyl Ethyl Ketone’ or 'MEK’, falling under Chapter 29, originating in, or exported from China PR, Japan, South Africa and Taiwan.
[Notifications (ADD): F.No. 354/63/2018 –TRU; Dated 24.04.2018]
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50. 

Import of EOUs/EHTP/STP /BTP without payment of duty following Rule 5 of Customs (Import of Goods at concessional rate of Duty) 2018 - Clarification.
[Board's Circulars: F.No. DGEP/EOU/16/2018; Dated 24.04.2018]
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51. 

Classification of remnant fuel & oils.
[Board's Circulars: F.No. 528/74/2012-STO (TU); Dated 19.04.2018]
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52. 

Exchange Rates - Superseds the Notification No. 31/2018-CUSTOMS (N.T.), dated 5th April, 2018.
[Notifications (Non-Tariff): F.No. 468/01/2018-Cus.V; Dated 19.04.2018]
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53. 

Glassware - Anti-dumping duty on of ‘Glassware’ falling under sub-heading 7013, originating in and exported from People’s Republic of China and Indonesia.
[Notifications (ADD): F.No. 354/76/2018-TRU; Dated 18.04.2018]
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54. 

Soda Ash - Review in the matter of continuation of anti-dumping duty on imports of “Soda Ash”, originating in, or exported from Russia and Turkey imposed vide notification No. 8/2013-Customs (ADD), dated the 18th April, 2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 258(E)].
[Notifications (ADD): F.No. 354/30/2013-TRU (Pt. I); Dated 17.04.2018]
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55. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2018 -Cus.V; Dated 13.04.2018]
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56. 

Amends notification No. 50/2017 Customs dated 30.06.2017 so as to maintain effective rate of BCD on Whey, concentrated, evaporated or condensed, liquid or semi-solid (0404 10 10) and Other Whey (0404 90 00) at 30%.
[Notifications (Tariff): F.No. 354/107/2018- TRU; Dated 10.04.2018]
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57. 

Increases tariff rate of basic customs duty (BCD) on tariff items covered under tariff sub head 0404 10 i.e. Whey and modified Whey, whether or not concentrated or containing added sugar or other sweetening matter, and under tariff item 0404 90 00 i.e. Other Whey from present 30% to 40% by invoking section 8A (1) of the Customs Tariff Act, 1975.
[Notifications (Tariff): F.No. 354/107/2018-TRU; Dated 10.04.2018]
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58. 

Fishing Net - Anti-dumping duty on the import of ‘Fishing Net’ falling under tariff item 5608 11 10, originating in, or exported from China PR and Bangladesh.
[Notifications (ADD): F.No. 354/74/2018 -TRU; Dated 10.04.2018]
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59. 

Phosphorus Pentoxide - Anti-dumping duty on the import of “Phosphorus Pentoxide” falling under tariff item 2809 10 00, originating in, or exported from China PR.
[Notifications (ADD): F.No. 354/87/2018-TRU; Dated 06.04.2018]
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60. 

Rescinds notification nos. 7/2018-Customs, 8/2018-Customs, 19/2018-Customs and 20/2018-Customs, all dated 2nd February 2018.
[Notifications (Tariff): F.No. 334/04/2018-TRU (Pt.); Dated 06.04.2018]
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61. 

Phosphoric Acid-Technical Grade and Food Grade (including Industrial Grade) - Anti-dumping duty on the import of import of Phosphoric Acid-Technical Grade and Food Grade (including Industrial Grade), falling under the sub-heading 2809 20, originating in or exported from People’s Republic of China.
[Notifications (ADD): F.No. 354/70/2018-TRU; Dated 06.04.2018]
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62. 

Amends notification Nos. 11/2018-Customs, 12/2018-Customs, 13/2018-Customs and 21/2018-Customs, all dated 2nd February 2018.
[Notifications (Tariff): F.No. 334/4/2018-TRU (Pt.); Dated 06.04.2018]
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63. 

Clarification regarding classisifcation of Solar panel/ module equipped with elements.
[Board's Instructions: F.No. 528/90/2016-STO(TU); Dated 06.04.2018]
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64. 

Ban on import of Oxytocin; Stepping up vigilance mechanism to check smuggling of Oxytocin.
[Board's Instructions: F.No. 394/165/2015-Cus(AS); Dated 05.04.2018]
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65. 

Need to issue speaking order.
[Board's Instructions: F.No. 450/24/2018-Cus.IV; Dated 05.04.2018]
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66. 

Exchange Rates - Superseds the Notification No. No. 19/2018-CUSTOMS (N.T.), dated 15th March, 2018.
[Notifications (Non-Tariff): F.No. 468/01/2018-Cus.V; Dated 05.04.2018]
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67. 

Non-levy of additional duty of customs to jute importers from Nepal u/s 28A of Customs Act, 1962.
[Notifications (Non-Tariff): F.No. 550/06/2015-LC; Dated 04.04.2018]
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68. 

Further amends notification No. 50/2017-Customs dated 30.06.2017 so as to withdraw exemption from BCD on Camera Module and Connectors, of cellular mobile phones and impose 10% BCD on them.
[Notifications (Tariff): F.No. 354/20/2017-TRU; Dated 02.04.2018]
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69. 

Further amends notification No. 25/2005-Customs dated 01.03.2005 so as to withdraw exemption from BCD on Camera Module and Connectors, of cellular mobile phones and impose 10% BCD on them.
[Notifications (Tariff): F.No. 354/20/2017-TRU; Dated 02.04.2018]
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70. 

Further amends notification No. 24/2005-Customs dated 01.03.2005 so as to withdraw exemption from BCD on Printed Circuit Board Assembly (PCBA), of cellular mobile phones and impose 10% BCD on them.
[Notifications (Tariff): F.No. 354/20/2017-TRU; Dated 02.04.2018]
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71. 

Further amends notification No. 57/2017-Customs dated 30.06.2017 so as to withdraw exemption from BCD on Printed Circuit Board Assembly (PCBA), Camera Module and Connectors, of cellular mobile phones and impose 10% BCD on them.
[Notifications (Tariff): F.No. 354/20/2017-TRU; Dated 02.04.2018]
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72. 

Increases tariff rate of BCD on populated, loaded or stuffed printed circuit boards, falling under tariff item 8517 70 10 from Nil to 10%.
[Notifications (Tariff): F.No. 354/20/2017-TRU; Dated 02.04.2018]
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73. 

Pre-notice consultation regulations, 2018.
[Notifications (Non-Tariff): F.No. 450/49/2018-Cus.IV; Dated 02.04.2018]
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74. 

Completion of Data Entry in DIGIT; Uploading of Show Cause Notices and Adjudication Orders in DIGIT.
[Board's Instructions: F.No. 391/40/2017-Cus(AS); Dated 02.04.2018]
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75. 

Further amends the notifications Nos. 16/2015-Customs, dated the 1st April, 2015 [G.S.R. 252(E)]; 18/2015-Customs, dated the 1st April, 2015 [G.S.R. 254(E)]; 20/2015-Customs, dated the 1st April, 2015 [G.S.R. 256(E)]; 22/2015-Customs, dated the 1st April, 2015 [G.S.R. 258(E)]; and 45/2016-Customs, dated the 13th August, 2016 [G.S.R. 795(E)].
[Notifications (Tariff): F.No. 605/52/2017-DBK; Dated 28.03.2018]
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76. 

Further amends the notification No.69/2011-Customs, dated the 29th July, 2011 [G.S.R. 593(E)].
[Notifications (Tariff): F.No. 354/199/2009-TRU; Dated 28.03.2018]
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77. 

The Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2018.
[Notifications (Non-Tariff): F.No. 450/221/2016-Cus.IV; Dated 28.03.2018]
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78. 

Superseds the notification No. 80/2010-Customs (N.T.), dated 9th September, 2010 [G.S.R. 742(E)].
[Notifications (Non-Tariff): F.No. 450/221/2016-Cus.IV; Dated 28.03.2018]
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79. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2018-Cus.V; Dated 28.03.2018]
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80. 

Further amends the notification No. 64/1994–Customs (N.T.) dated the 21st November, 1994 [S.O. 831(E)].
[Notifications (Non-Tariff): F.No. 572/02/2016-LC; Dated 28.03.2018]
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81. 

Further amends the notification No. 92/2017-Customs (N.T.), dated the 28th September, 2017 [G.S.R. 1210(E)].
[Notifications (Non-Tariff): F.No. 450/100/2017-Cus.IV; Dated 28.03.2018]
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82. 

Further amends the notification No. 82/2017-Customs (N.T.), dated the 24th August, 2017 [G.S.R. 1064(E)].
[Notifications (Non-Tariff): F.No. 450/100/2017-Cus.IV; Dated 28.03.2018]
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83. 

Completion of Data Entry in DIGIT; Issuance of Show Cause Notices and Adjudication Orders through DIGIT.
[Board's Instructions: F.No. 391/40/2017-Cus(AS); Dated 28.03.2018]
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84. 

Veneered Engineered Wooden Flooring - Anti-dumping duty on the import of ‘Veneered Engineered Wooden Flooring’ falling under tariff items 4409 10 10 or 4409 29 90, from China PR, Malaysia, Indonesia and the European Union and imported into India.
[Notifications (ADD): F.No. 354/61/2018-TRU; Dated 27.03.2018]
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85. 

Jute Products - Anti-dumping duty on the import of ‘Jute Products’ namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags falling under Tariff Headings 5307, 5310, 5607 or 6305, originating in, or exported from Bangladesh and Nepal and imported into India.
[Notifications (ADD): F.No. 354/211/2016-TRU; Dated 23.03.2018]
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