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Customs law in India governs the regulation and control of the import and export of goods. The Customs Act, 1962, is the primary legislation that empowers the Indian government to levy and collect customs duties, regulate the movement of goods across borders, and prevent illegal activities such as smuggling.

  1. Customs Duties:
    • Customs duties are taxes levied on the import and export of goods. In India, these duties include Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD).
    • BCD is the fundamental duty imposed on imported goods. CVD is levied to counterbalance any central excise duty applicable to similar goods produced within India. SAD is applicable to certain imported goods and is in addition to other customs duties.
  2. Customs Valuation:
    • The value of imported goods is essential for calculating customs duties. The customs value is generally the transaction value, i.e., the actual price paid or payable for the goods.
    • Customs law provides guidelines for determining the customs value, including adjustments for certain costs and charges.
  3. Prohibited and Restricted Goods:
    • Customs law prohibits the import and export of certain goods to protect public health, national security, and other interests.
    • Some goods may be restricted, requiring specific licenses or permissions for their import or export.
  4. Customs Clearance and Procedures:
    • Importers and exporters need to comply with customs clearance procedures for the smooth movement of goods across borders.
    • Customs documentation, including the bill of entry for imports and the shipping bill for exports, must be submitted for clearance
  5. Customs Tariff:
    • The Customs Tariff Act, 1975, classifies goods into different tariff headings and determines the rates of customs duty applicable to each category.
    • The Harmonized System of Nomenclature (HSN) is used for classification, following international standards.
  6. Customs Authorities:
    • The Central Board of Indirect Taxes and Customs (CBIC) is the apex body overseeing customs administration in India.

Customs Commissionerate’s and Customs Houses are responsible for the day-to-day administration and enforcement of customs laws at various ports and airports