Category: Excise/Custom
Simplification of procedures related to Air Cargo Movement & Transhipment. Harmonise procedure for movement of Unit Load Devices (ULD) outside Customs Area for of high-value or perishable nature of goods in import/export A need was felt for facilitating upgradation of infrastructure and warehousing for air cargo including high …
CBIC tweaks Guidelines in view of “Certificate of Origin” replaced by “Proof of Origin” Term “Proof of Origin” now covers both Certificate of Origin issued by designated issuing authority and self declarations made by eligible exporters, producers etc. CBIC vide Circular No. 38/2020 dated 21.08.2020 issued Guidelines regarding …
CBIC introduces electronic processing of Bill of Entry/ Shipping Bill pertaining to gems and jewellery through personal carriage by air passengers from 01.05.2025 F. No.450/72/2023-Cus IVGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)***** Room No. 229A, North Block,New Delhi, dated the 28th March, …
Clarification on Camera Module of Cellular Mobile Phones for Custom duty levy CBIC has issued clarification on Camera Module of Cellular Mobile Phones for the purpose of concessional and/or exemption from custom duty levy CBIC Notification No. 57/2017-Customs dated 30.06.2017 prescribed concessional basic custom duty (BCD) rate of …
NoC for imported pet dog/cat to be issued round the clock at port of entry itself Regulation of import of pet dog and pet cat under the Live- stock Importation Act,1898: Facilitation for final Quarantine Clearance CBIC had issued Board’s Circular No. 35/2020-Customs dated 10.08.2020 in respect of …
CBIC introduces Ekal Anubandh – Single Unified Multi-Purpose Electronic Bond in Customs In order to enhance efficiency and reduce the administrative load on businesses, CBIC has decided to introduce a project named “Ekal Anubandh”, wherein trade will be encouraged to use single All-India Multi-purpose Electronic Bond with end-to-end …
Automation of Refund Application and Processing in Customs- Online processing and disbursal of Customs duty refund applications enabled on the Customs Automated System. Currently, Refund Application under section 27 is filed manually in terms of Customs Refunds Application (Form) Regulations, 1995. CBIC has already stipulated procedure for handling …
Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025 CBIC has notified the Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025. The Regulation shall come into force with effect from the date to be notified subsequently. The Regulation provides …
For export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat, declaration of additional qualifiers will only be voluntary – CBIC Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds. CBIC vide Circular No. 21/2024-Customs dated 30.10.2024 had advised importers/exporters for the mandatory …
CENVAT Credit can not be denied on the ground that input was not liable to excise duty when the supplier wrongly paid the duty In a recent judgment, Bombay High Court has held that CENVAT Credit can not be denied on the ground that such input was not …
