Customs Rules,Acts & Regulations

• Customs Act, 1962
• Customs Tariff Act, 1975
• Updated Text of Customs Tariff Act 1975
• Provisional Collection of Taxes Act, 1931
• Foreign Trade (Regulation) Rules, 1993
• Taxation Laws (Amendment) Act, 2006

Agreements Between Nations:

• India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017,
  [Eng.](110 KB)       (245 KB)
• Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015  [Eng.](454 KB) (192 KB)
• 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(340 KB)
• 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

Baggage Rules, 2016:

• Baggage Rules, 2016

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

Customs Valuation Rules:

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

Others:

• Customs (Advance Rulings) Rules, 2002
• Customs (Appeals) Rules, 1982
• Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995(128 KB)
• Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
• Customs (Compounding of Offences) Rules, 2005(50 KB)
• Customs( Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996(41 KB)
• Customs (Publication of Names) Rules,1975
• Customs (Settlement of Cases) Rules,  2007
• Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
• Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002
• Foreign Trade (Regulation) Rules, 1993
  • Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993
• Accessories (Condition) Rules, 1963(64 KB)
• Notice of Short-Export Rules,1963
• Specified Goods (Prevention of Illegal Export) Rules, 1969
• Notified Goods (Prevention of Illegal Import) Rules, 1969(126 KB)
• Denaturing of Spirit Rules, 1972
• Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
• Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995
• Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007
• Publication of Daily Lists of Imports and Exports Rules, 2004
• CEGAT (Counervailing Duty And Anti -Dumping Duty (Procedure) Rules, 1996

• Warehouse (Custody and Handling of Goods) Regulations, 2016 [English]  
• Special Warehouse Licensing Regulations, 2016 [English]  
• Special Warehouse (Custody and Handling of Goods) Regulations, 2016 [English]  
• Private Warehouse Licensing Regulations, 2016 [English]  
• Public Warehouse Licensing Regulations, 2016 [English]  
• Warehoused Goods (Removal) Regulations, 2016 [English]  
• Customs Baggage Declaration Regulations, 2013  [English]  (42 KB)
• Customs Brokers Licensing Regulations, 2013
• Shipping Bill (Electronic Declaration) Regulations, 2011
• Customs (Provisional Duty Assessment) Regulations, 2011   [Rescinded vide CBEC  Notfn. No. 113/2016-Cus(N.T.) dated 22/08/2016]
  Replaced by guidelines issued vide Board Circular 38/2016-Cus. dated 22/08/2016, regarding provisional assessment under section 18 of the Customs Act, 1962
• On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011
• Bill of Entry (Electronic Integrated Declaration) Regulations, 2011
• Courier Imports And Exports (Electronic Declaration And Processing) Regulations, 2010
• Handling of Cargo in Customs Areas Regulations, 2009
• Customs House Agents Licensing Regulations, 2004    [Superseded by Customs Brokers Licensing Regulations, 2013]
• Special Economic Zones(Customs Procedures) Regulations, 2003   [Rescinded by Notfn.12/2007-Cus(N.T.), dated 21-02-2007]
• Courier Imports and Exports (Clearance) Regulations, 1998
• Customs (Fees for Rendering Services by Customs Officers) Regulations,1998
• Bill of Entry (Electronic Declaration) Regulations, 1995     [Superseded by Bill of Entry (Electronic Declaration) Regulations, 2011]
• Customs Refund Application (Form) Regulations, 1995
• Goods Imported (Conditions of Transhipment) Regulations, 1995 
• Import of Gold and Silver By Passengers (Form of Bill of Entry) Regulations, 1994
• Shipping Bill and Bill of Export (Form) Regulations, 1991 
• ATA Carnet (Form of Bill of Entry & Shipping Bill)  Regulations,1990
• Project Imports Regulations, 1986 
• Customs House Agents Licensing Regulations, 1984      [Superseded by Customs House Agents Licensing Regulations, 2004]
• Bill of Coastal Goods (Form) Regulations, 1976
• Bill of Entry (Forms) Regulations, 1976
• Boat Notes Regulations, 1976
• Export Manifest (Aircraft) Regulations, 1976
• Export Manifest (Vessels) Regulations, 1976 
• Export Report (Form) Regulations, 1976
• Import Manifest (Aircraft) Regulations, 1976
• Import Report (Form) Regulations, 1976 
• Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975 
• Uncleared Goods (Bill of Entry) Regulations, 1972 
• Import Manifest (Vessels) Regulations,1971
• Levy of Fees (Customs Documents) Regulations, 1970 
• Baggage (Transit to Customs Stations) Regulations, 1967
• Manufacture and other Operations in Warehouse Regulations, 1966 
• Passenger's Baggage (Levy of Fees) Regulations, 1966
• Bonded Aircraft Stores (Procedure) Regulations, 1965
• Transportation of Goods (Through Foreign Territory) Regulations, 1965 
• Customs (Provisional Duty Assessment) Regulations, 1963     [Superseded by Customs (Provisional Duty Assessment) Regulations, 2011]
• Imported Packages (Opening) Regulations, 1963 
• Imported Stores (Retention on Board) Regulations, 1963 
• Warehoused Goods (Removal) Regulations, 1963 

• Warehoused Goods (Removal) Form [for transfer of goods from a warehouse (in terms of section 67 or section 69 of the Customs Act, 1962)]
  [English(85 KB)]    [Hindi(174 KB)]
• Customs Baggage Declaration Form-I   [English(370 KB)]   [Hindi(42 KB)]

Refunds:

• Application for refund of duty/interest(136 KB)

Appeals:

• FORM No. C.A. - 1(33 KB)  Form of Appeal to the Commissioner (Appeals) under Section 128 of Customs Act, 1962
• FORM No. C.A. - 2(29 KB)  Form of Appeal to the Commissioner (Appeals) under Section 129D(4) of Customs Act, 1962
• FORM No. C.A.- 3(160 KB)   Form of Appeal to the Appellate Tribunal under sub-section (1) of Section 129A of Customs Act, 1962
• FORM No. C.A.- 4(160 KB)   Form of Memorandum of Cross Objections to the Appellate Tribunal under sub-section (4) of section 129A of the Customs Act, 1962 
• FORM No. C.A.- 5(272 KB)   Form of Appeal or Application to Appellate Tribunal under sub-section (2) section 129A or sub-section (4) of section 129D of the Customs Act, 1962.
• FORM No. C.A. - 6(46 KB) Form of An Application to the High Court under Section 130A of Customs Act, 1962
• FORM No. C.A. - 7(41 KB)  Form of Memorandum of Cross Objections under Section 130A(3) of Customs Act, 1962,  in the matter of an Application before the High Court under Section 130A(1) of the said Act.
• FORM No. C.A. - 8(53 KB)  Form of Revision Application to the Central Government under Section 129DD of Customs Act, 1962

Drawback:

• Form for claim of drawback under Section 74 of Customs Act, 1962 on goods exported by post(23 KB)
• Proforma for claiming drawback on re-export of duty paid goods under Section 74 of Customs Act, 1962(23 KB)
• Form for claim of drawback under Rule 11(25 KB)
• Form for claim of drawback under Rule 13(202 KB)
• Application for supplementary claim for drawback under Rule 15 of Customs and Central Excise Duties Drawback Rules, 1995(35 KB)
• Statement  - DBK-I(65 KB)
• Statement  - DBK-II(48 KB)
• Statement  - DBK-IIA(44 KB)
• Statement  - DBK-III(52 KB)
• Statement  - DBK-IIIA(40 KB)

Others:

• Form of Application for permission to remove goods from one Warehouse to another in the same Port or to another Warehousing Port to be Warehoused there(19 KB)
• Application Form for Grant of a temporary Customs House Agent's License (44 KB)
• Application Form for Grant of a permanent Customs House Agents' License(47 KB)

Shipping Bill Forms:

• ATA Carnet Form of Bill of Entry or the Shipping Bill(746 KB)
• Shipping Bill for export of goods under claim for duty drawback(715 KB)
• Shipping Bill for export of dutiable goods(196 KB)
• Shipping Bill for export of duty free goods(185 KB)
• Shipping Bill for export of duty free goods ex-bond(187 KB)
• Bill of export for goods under claim for duty drawback(291 KB)
• Bill of export for dutiable goods(187 KB)
• Bill of export for duty free goods(174 KB)
• Bill of export for duty free goods ex-bond(188 KB)
• Form of Bill of Entry to be filed by a passenger intending to take delivery of gold or silver from a customs bonded warehouse in India(43 KB)

Bill of Entry Forms :

• Bill of Entry for Home Consumption(154 KB)
• Bill of Entry for Warehousing(166 KB)
• Bill of Entry for Ex-bond Clearance for Home consumption(83 KB)
• EDI(45 KB)

Bonds :

• Bond for CHA Licence(57 KB)
• Surety Bond for a CHA Licence(33 KB)
• Indemnity Bond for Simplified Brand Rate Fixation Scheme(101 KB)

Settlement Commission :

• Form of application for settlement of a case under section 127B(29 KB)

S No	Parcels pending with customs at Foreign Post Office (FPO)
1	Import Parcels as on date 05-09-2017
2	Export Parcels as on date 06-09-2017
3	Import Parcels as on date 25-08-2017
4	Export Parcels as on date 26-08-2017
5	Import Parcels as on date 23-08-2017
6	Export Parcels as on date 23-08-2017
7	Import Parcels as on date 18-08-2017
8	Export Parcels as on date 19-08-2017
9	Import Parcels as on date 15-08-2017
10	Export Parcels as on date 15-08-2017
11	Import Parcels as on date 11-08-2017
12	Import Parcels as on date 05-08-2017
13	Export Parcels as on date 07-08-2017
14	Import Parcels as on date 31-07-2017
15	Export Parcels as on date 31-07-2017
16	Import Parcels as on date 20-07-2017
17	Export Parcels as on date 20-07-2017
18	Import Parcels as on date 16-06-2017
19	Export Parcels as on date 19-062017
20	Import Parcels as on date 14-06-2017
21	Export Parcels as on date 14-062017
22	Import Parcels as on date 10-06-2017
23	Export Parcels as on date 10-062017
24	Export Parcels as on date 31-05-2017
25	Import Parcels as on date 30-05-2017
26	Export Parcels as on date 27-05-2017
27	Import Parcels as on date 22-05-2017
28	Export Parcels as on date 23-05-2017
29	Import Parcels as on date 17-05-2017
30	Export Parcels as on date 17-05-2017
31	Import Parcels as on date 09-05-2017
32	Export Parcels as on date 11-05-2017
33	Import Parcels as on date 03-05-2017
34	Export Parcels as on date 03-05-2017
35	Import Parcels as on date 25-04-2017
36	Export Parcels as on date 29 -04-2017
37	Import Parcels as on date 24-04-2017
38	Export Parcels as on date 24 -04-2017
39	Import Parcels as on date 18-04-2017
40	Export Parcels as on date 18 -04-2017
41	Import Parcels as on date 10-04-2017
42	Export Parcels as on date 10 -04-2017
43	Import Parcels as on date 08-04-2017
44	Export Parcels as on date 08 -04-2017