Customs Act, 1962 & Customs Rules — Complete Reference
Full text, amendment history, and analysis of every section of the Customs Act 1962 and all major Customs Rules applicable in India.
Customs Act, 1962 — All Sections 269
Section 1
Short title extent and commencement
Section 2
Definitions
Section 3
Classes of officers of customs
Section 4
Appointment of officers of customs
Section 5
Powers of officers of customs
Section 6
Entrustment of functions of Board and customs officers on certain other officers
Section 7
Appointment of customs ports, airports
Section 8
Power to approve landing places and specify limits of customs area
Section 9
[Omitted] ****
Section 10
Appointment of boarding stations
Section 11
Power to prohibit importation or exportation of goods
Section 11a
Definitions
Section 11b
Power of Central Government to notify goods
Section 11c
Persons possessing notified goods to intimate the place of storage, etc
Section 11d
Precautions to be taken by persons acquiring notified goods
Section 11e
Persons possessing notified goods to maintain accounts
Section 11f
Sale, etc., of notified goods to be evidenced by vouchers
Section 11g
Sections 11C, 11E and 11F not to apply to goods in personal use
Section 11h
Definitions
Section 11i
Power of Central Government to specify goods
Section 11j
Persons possessing specified goods to intimate the place of storage etc
Section 11k
Transport of specified goods to be covered by vouchers
Section 11l
Persons possessing specified goods to maintain accounts
Section 11m
Steps to be taken by persons selling or transferring any specified goods
Section 11n
Power to exempt
Section 12
Dutiable goods
Section 13
Duty on pilfered goods
Section 14
Valuation of goods
Section 15
Date for determination of rate of duty and tariff valuation of imported goods
Section 16
Date for determination of rate of duty and tariff valuation of export goods
Section 17
Assessment of duty
Section 18
Provisional assessment of duty
Section 19
Determination of duty where goods consist of articles liable to different rates of duty
Section 20
Re-importation of goods
Section 21
Goods derelict, wreck, etc
Section 22
Abatement of duty on damaged or deteriorated goods
Section 23
Remission of duty on lost, destroyed or abandoned goods
Section 24
Power to make rules for denaturing or mutilation of goods
Section 25
Power to grant exemption from duty
Section 25a
Inward processing of goods
Section 25b
Outward processing of goods
Section 26
Refund of export duty in certain cases
Section 26a
Refund of import duty in certain cases
Section 27
Claim of refund duty
Section 27a
Interest of delay refunds
Section 28
Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded
Section 28a
Power not to recover duties not levied or short-levied as a result of general practice
Section 28aa
Interest on delayed payment of duty
Section 28aaa
Recovery of duties in certain cases
Section 28b
Duties collected from the buyer to be deposited with the Central Government
Section 28ba
Provisional attachment to protect revenue in certain cases
Section 28bb
Time limit for completion of certain actions
Section 28c
Price of goods to indicate the amount of duty paid thereon
Section 28d
Presumption that incidence of duty has been passed on to the buyer
Section 28da
Procedure regarding claim of preferential rate of duty
Section 28e
Definitions
Section 28ea
Customs Authority for Advance Rulings
Section 28f
Authority for advance rulings
Section 28g
[Omitted] ****
Section 28h
Application for advance ruling
Section 28i
Procedure on receipt of application
Section 28j
Applicability of Advance Ruling
Section 28k
Advance ruling to be void in certain circumstances
Section 28ka
Appeal
Section 28l
Powers of Authority
Section 28m
Procedure for Authority
Section 29
Arrival of vessels and aircrafts in India
Section 30
Delivery of arrival manifest or import manifest or import report
Section 30a
Passenger and crew arrival manifest and passenger name record information
Section 31
Imported goods not to be unloaded from vessel until entry inwards granted
Section 32
Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report
Section 33
Unloading and loading of goods at approved places only
Section 34
Goods not to be unloaded or loaded except under supervision of customs officer
Section 35
Restrictions on goods being water-borne
Section 36
Restrictions on unloading and loading of goods on holidays, etc.
Section 37
Power to board conveyances
Section 38
Power to require production of documents and ask questions
Section 39
Export goods not to be loaded on vessel until entry-outwards granted
Section 40
Export goods not to be loaded unless duly passed by proper officer
Section 41
Delivery of departure manifest or export manifest or export report
Section 41a
Passenger and crew departure manifest and passenger name record information
Section 42
No conveyance to leave without written order
Section 43
Exemption of certain classes of conveyances from certain provisions of this Chapter
Section 44
Chapter not to apply to baggage and postal articles
Section 45
Restrictions on custody and removal of imported goods
Section 46
Entry of goods on importation
Section 47
Clearance of goods for home consumption
Section 48
Procedure in case of goods not cleared, warehoused, or transhipped within thirty days after unloading
Section 49
Storage of imported goods in warehouse pending clearance or removal
Section 50
Entry of goods for exportation
Section 51
Clearance of goods for exportation
Section 51a
Payment of duty, interest, penalty, etc
Section 51b
Ledger for duty credit
Section 52
Chapter not to apply to baggage, postal articles and stores
Section 53
Transit of certain goods without payment of duty
Section 54
Transhipment of certain goods without payment of duty
Section 55
Liability of duty on goods transited under section 53 or transhipped under section 54
Section 56
Transport of certain classes of goods subject to prescribed conditions
Section 57
Licensing of public warehouses
Section 58
Licensing of private warehouses
Section 58a
Licensing of special warehouses
Section 58b
Cancellation of licence
Section 59
Warehousing bond
Section 59a
Omitted []****
Section 60
Permission for removal of goods for deposit in warehouse
Section 61
Period for which goods may remain warehoused
Section 62
Omitted []****
Section 63
Omitted []****
Section 64
Owner’s right to deal with warehoused goods
Section 65
Manufacture and other operations in relation to goods in a warehouse
Section 66
Power to exempt imported materials used in the manufacture of goods in warehouse
Section 67
Removal of goods from one warehouse to another
Section 68
Clearance of warehoused goods for home consumption
Section 69
Clearance of warehoused goods for export
Section 70
Allowance in case of volatile goods
Section 71
Goods not to be taken out of warehouse except as provided by this Act
Section 72
Goods improperly removed from warehouse, etc
Section 73
Cancellation and return of warehousing bond
Section 73a
Custody and removal of warehoused goods
Section 74
Drawback allowable on re-export of duty-paid goods
Section 75
Drawback on imported materials used in the manufacture of goods which are exported
Section 75a
Interest on drawback
Section 76
Prohibition and regulation of drawback in certain cases
Section 77
Declaration by owner of baggage
Section 78
Determination of rate of duty and tariff valuation in respect of baggage
Section 79
Bona fide baggage exempted from duty
Section 80
Temporary detention of baggage
Section 81
Regulations in respect of baggage
Section 82
Omitted []****
Section 83
Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
Section 84
Regulations regarding goods imported or to be exported by post or courier
Section 85
Stores may be allowed to be warehoused without assessment to duty
Section 86
Transit and transhipment of stores
Section 87
Imported stores may be consumed on board a foreign-going vessel or aircraft
Section 88
Application of section 69 and Chapter X to stores
Section 89
Stores to be free of export duty
Section 90
Concessions in respect of imported stores for the Navy
Section 91
Chapter not to apply to baggage and stores
Section 92
Entry of coastal goods
Section 93
Coastal goods not to be loaded until bill relating thereto is passed, etc
Section 94
Clearance of coastal goods at destination
Section 95
Master of a coasting vessel to carry an advice book
Section 96
Loading and unloading of coastal goods at customs port or coastal port only
Section 97
No coasting vessel to leave without written order
Section 98
Application of certain provisions of this Act to coastal goods, etc
Section 98a
Power to relax
Section 99
Power to make rules in respect of coastal goods and coasting vessels
Section 99a
Audit
Section 99b
Verification of identity and compliance thereof
Section 100
Power to search suspected persons entering or leaving India etc
Section 101
Power to search suspected persons in certain other cases
Section 102
Persons to be searched may require to be taken before gazetted officer of customs or magistrate
Section 103
Power to screen or X-ray bodies of suspected persons for detecting secreted goods
Section 104
Power to arrest
Section 105
Power to search premises
Section 106
Power to stop and search conveyances
Section 106a
Power to inspect
Section 107
Power to examine persons
Section 108
Power to summon persons to give evidence and produce documents
Section 108a
Obligation to furnish information
Section 108b
Penalty for failure to furnish information return
Section 109
Power to require production of order permitting clearance of goods imported by land
Section 109a
Power to undertake controlled delivery
Section 110
Seizure of goods, documents and things
Section 110a
Provisional release of goods, documents and things seized
Section 111
Confiscation of improperly imported goods etc
Section 112
Penalty for improper importation of goods
Section 113
Confiscation of goods attempted to be improperly exported
Section 114
Penalty for attempt to export goods improperly etc
Section 114a
Penalty for short-levy or non-levy of duty in certain cases
Section 114aa
Penalty for use of false and incorrect material
Section 114ab
Penalty for obtaining instrument by fraud
Section 114ac
Penalty for fraudulent utilisation of input tax credit for claiming refund
Section 115
Confiscation of conveyances
Section 116
Penalty for not accounting for goods
Section 117
Penalties for contravention etc not expressly mentioned
Section 118
Confiscation of packages and their contents
Section 119
Confiscation of goods used for concealing smuggled goods
Section 120
Confiscation of smuggled goods notwithstanding any change in form etc
Section 121
Confiscation of sale-proceeds of smuggled goods
Section 122
Adjudication of confiscations and penalties
Section 122a
Adjudication Procedure
Section 123
Burden of proof in certain cases
Section 124
Issue of show cause notice before confiscation of goods etc
Section 125
Option to pay fine in lieu of confiscation
Section 126
On confiscation property to vest in Central Government
Section 127
Award of confiscation or penalty by customs officers not to interfere with other punishments
Section 127a
Definitions
Section 127b
Application for settlement of cases
Section 127c
Procedure on receipt of an application under Section 127B
Section 127d
Power of Settlement Commission to order provisional attachment to protect revenue
Section 127f
Power and procedure of Settlement Commission
Section 127g
Inspection etc of reports
Section 127h
Power of Settlement Commission to grant immunity from prosecution and penalty
Section 127i
Power of Settlement Commission to send a case back to the proper officer
Section 127j
Order of settlement to be conclusive
Section 127k
Recovery of sums due under order of settlement
Section 127l
Bar on subsequent application for settlement in certain cases
Section 127m
Proceedings before Settlement Commission to be judicial proceedings
Section 127n
Applications of certain provisions of Central Excise Act
Section 128
Appeal to Commissioner (Appeals)
Section 128a
Procedure in appeal
Section 129
Appellate Tribunal
Section 129a
Appeals to the Appellate Tribunal
Section 129b
Orders of Appellate Tribunal
Section 129c
Procedure of Appellate Tribunal
Section 129d
Powers of Committee of Principal Commissioner of Customs or Chief Commissioners of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
Section 129da
Omitted []****
Section 129dd
Revision by Central Government
Section 129e
Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
Section 129ee
Interest on delayed refund of amount deposited under section 129E
Section 130
Appeal to High Court
Section 130a
Application to High Court
Section 130b
Power of High Court or Supreme Court to require statement to be amended
Section 130c
Case before High Court to be heard by not less than two judges
Section 130d
Decision of High Court or Supreme Court on the case stated
Section 130e
Appeal to Supreme Court
Section 130f
Hearing before Supreme Court
Section 131
Sums due to be paid notwithstanding reference etc
Section 131a
Exclusion of time taken for copy
Section 131b
Transfer of certain pending proceedings and transitional provisions
Section 131ba
Appeal not to be filed in certain cases
Section 131c
Definitions
Section 132
False declaration, false documents,etc
Section 133
Obstruction of officer of customs
Section 134
Refusal to be X-rayed
Section 135
Evasion of duty or prohibitions
Section 135a
Preparation
Section 135b
Power of court to publish name, place of business etc of persons convicted under the Act
Section 136
Offences by officers of customs
Section 137
Cognizance of offences
Section 138
Offences to be tried summarily
Section 138a
Presumption of culpable mental state
Section 138b
Relevancy of statements under certain circumstances
Section 138c
Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Section 139
Presumption as to documents in certain cases
Section 140
Offences by companies
Section 140a
Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Section 141
Conveyances and goods in a customs area subject to control of officers of customs
Section 142
Recovery of sums due to Government
Section 142a
Liability under Act to be first charge
Section 143
Power to allow import or export on execution of bonds in certain cases
Section 143a
Omitted []****
Section 143aa
Power to simplify or provide different procedure etc to facilitate trade
Section 144
Power to take samples
Section 145
Owner etc to perform operations incidental to compliance with customs law
Section 146a
Appearance by authorised representative
Section 147
Liability of principal and agent
Section 148
Liability of agent appointed by the person in charge of a conveyance
Section 149
Amendment of documents
Section 150
Procedure for sale of goods and application of sale proceeds
Section 151
Certain officers required to assist officers of customs
Section 151a
Instructions to officers of customs
Section 151b
Reciprocal arrangement for exchange of information facilitating trade
Section 152
Delegation of powers
Section 153
Modes for service of notice order etc
Section 154
Correction of clerical errors etc
Section 154a
Rounding off of duty etc
Section 154ac
The Board may notify a common portal, to be called the Common Customs Electronic Portal, for facilitating registration
Section 154b
Publication of information respecting persons in certain cases
Section 155
Protection of action taken under the Act
Section 156
General power to make rules
Section 157
General power to make regulations
Section 158
Provisions with respect to rules and regulations
Section 159
Rules, certain notifications and orders to be laid before Parliament
Section 159a
Effect of amendments etc of rules regulations, notifications or orders
Section 160
Repeal and savings
Section 161
Removal of difficulties
Section schedule_160
Schedule
Customs Rules — All Rulebooks 26 rulebooks · 298 rules
📋 Baggage Rules, 2016 9 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Passenger arriving from countries other than Nepal, Bhutan or Myanmar
Rule 4
Passenger arriving from Nepal, Bhutan or Myanmar
Rule 5
Jewellery
Rule 6
Transfer of residence
Rule 7
Currency
Rule 8
Provisions regarding unaccompanied baggage
Rule 9
Application of these rules to members of the crew
📋 Administration of Rules of Origin (Trade Agreements) Rules, 2020 8 rules
📋 Drawback Rules, 1995 18 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Drawback
Rule 4
Revision of rates
Rule 5
Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback
Rule 6
Cases where amount or rate of drawback has not been determined
Rule 7
Cases where amount or rate of drawback determined is low
Rule 8
Cases where no amount or rate of drawback is to be determined
Rule 9
Power to require submission of information and documents
Rule 10
0
Rule 11
Procedure for claiming drawback on goods exported by post
Rule 12
Statement/Declaration to be made on exports other than by Post
Rule 13
Manner and time for claiming drawback on goods exported other than by post
Rule 14
Payment of drawback and interest
Rule 15
Supplementary claim
Rule 16
Repayment of erroneous or excess payment of drawback and interest
Rule 17
Power to relax
Rule 18
Repeal and saving
📋 Import at Concessional Rate (Manufacture) Rules, 1996 8 rules
Rule 1
Short title and commencement
Rule 2
Application
Rule 3
Registration
Rule 4
Application by the manufacturer to obtain the benefit
Rule 5
Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]
Rule 6
Procedure to be followed by the [Assistant Commissioner of Central Excise or
Rule 7
Manufacturer to give information regarding receipt of the imported goods and maintain records
Rule 8
Recovery of duty in certain case
📋 Publication of Names Rules, 1975 4 rules
📋 Settlement of Cases Rules, 2007 6 rules
📋 Origin of Goods (SAARC PTA) Rules, 1995 5 rules
📋 Origin of Goods (India-Australia ECTA) Rules, 2022 32 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Originating Goods
Rule 4
Goods not Wholly Produced or Obtained
Rule 5
Wholly Obtained or Produced Goods
Rule 6
Accumulation
Rule 7
Calculation of Qualifying Value Content
Rule 8
Minimal Operations
Rule 9
De Minimis
Rule 10
0
Rule 11
Treatment of Packing Materials
Rule 12
Accessories, Spare Parts and Tools
Rule 13
Indirect Materials
Rule 14
Fungible Goods
Rule 15
Consignment
Rule 16
Certificate of Origin
Rule 17
Certification Procedures
Rule 18
Application for Certificate of Origin
Rule 19
Non-Party Invoicing
Rule 20
0
Rule 21
Claims for Preferential Tariff Treatment
Rule 22
Record Keeping Requirements
Rule 23
Waiver of Certificate of Origin
Rule 24
Obligations of Exporter or Producer
Rule 25
Post Importation Claim for Preferential Tariff
Rule 26
Verification of Origin
Rule 27
Procedure for Verification
Rule 28
Denial of Preferential Tariff Treatment
Rule 29
Temporary Suspension of Preferential Treatment
Rule 30
0
Rule 31
Goods in Transport or Storage
Rule 32
Minor Discrepancies or Errors
📋 Origin (Other Preferential Areas) Rules, 1977 5 rules
📋 Safeguard Duty Rules, 1997 18 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Appointment of Director General (Safeguard)
Rule 4
Duties of the Director General
Rule 5
Initiation of Investigation
Rule 6
Principles Governing Investigations
Rule 7
Confidential information
Rule 8
Determination of serious injury or threat of serious injury
Rule 9
Preliminary findings
Rule 10
0
Rule 11
Final findings
Rule 12
Levy of duty
Rule 13
Imposition of duty on non-discriminatory basis
Rule 14
Date of commencement of duty
Rule 15
Refund of duty
Rule 16
Duration
Rule 17
Liberalization of duty
Rule 18
Review
📋 Anti-Dumping Duty Rules, 1995 31 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Appointment of designated authority
Rule 4
Duties of the designated authority
Rule 5
Initiation of investigation
Rule 6
Principles governing investigations
Rule 7
Confidential information
Rule 8
Accuracy of the information
Rule 9
Investigation in the territory of other specified countries
Rule 10
0
Rule 11
Determination of injury
Rule 12
Preliminary findings
Rule 13
Levy of provisional duty
Rule 14
Termination of investigation
Rule 15
Suspension or termination of investigation on price undertaking
Rule 16
Disclosure of information
Rule 17
Final findings
Rule 18
Levy of duty
Rule 19
Imposition of duty on non-discriminatory basis
Rule 20
0
Rule 21
Refund of duty
Rule 22
Margin of dumping, for exporters not originally investigated
Rule 23
Review
Rule 24
Dumping causing injury to a third country
Rule 25
Circumvention of anti-dumping duty
Rule 26
Initiation of investigation to determine circumvention
Rule 27
Determination of circumvention
Rule 28
Review of circumvention
Rule 29
Anti-absorption review
Rule 30
0
Rule 31
Determination of Absorption
📋 Countervailing Duty Rules, 1995 31 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Appointment of designated authority
Rule 4
Duties of the designated authority
Rule 5
Decision as to country of origin
Rule 6
Initiation of investigation
Rule 7
Principles governing investigations
Rule 8
Confidential informations
Rule 9
Accuracy of the information
Rule 10
0
Rule 11
Nature of subsidy
Rule 12
Calculation of the amount of the countervailable subsidy
Rule 13
Determination of injury
Rule 14
Preliminary findings
Rule 15
Levy of provisional duty
Rule 16
Termination of investigation
Rule 17
Suspension or termination of investigation on acceptance of price undertaking
Rule 18
Disclosure of information
Rule 19
Final findings
Rule 20
0
Rule 21
Imposition of duty on non-discriminatory basis
Rule 22
Date of commencement of duty
Rule 23
Refund of duty
Rule 24
Review
Rule 25
Circumvention of countervailing duties
Rule 26
Initiation of investigation to determine circumvention
Rule 27
Determination of circumvention
Rule 28
Review of circumvention
Rule 29
Anti-absorption review
Rule 30
0
Rule 31
Determination of Absorption
📋 Transitional Safeguard Duty Rules, 2002 17 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Appointment of Director General (Specific Safeguard)
Rule 4
Duties of the Director General
Rule 5
Initiation of investigation
Rule 6
Principles Governing Investigations
Rule 7
Confidential information
Rule 8
Determination of "market disruption" or "threat of market disruption"
Rule 9
Preliminary findings
Rule 10
0
Rule 11
Final findings
Rule 12
Levy of duty
Rule 13
Imposition of duty on non-discriminatory basis
Rule 14
Date of commencement of duty
Rule 15
Refund of duty
Rule 16
Duration
Rule 17
Review
📋 Valuation (Export Goods) Rules, 2007 8 rules
📋 Valuation (Imported Goods) Rules, 2007 13 rules
Rule 1
Short title, commencement and application
Rule 2
Definitions
Rule 3
Determination of the method of valuation
Rule 4
Transaction value of identical goods
Rule 5
Transaction value of similar goods
Rule 6
Determination of value where value can not be determined under rules 3, 4 and 5
Rule 7
Deductive value
Rule 8
Computed value
Rule 9
Residual method
Rule 10
0
Rule 11
Declaration by the importer
Rule 12
Rejection of declared value
Rule 13
Interpretative notes
📋 Deferred Payment of Import Duty Rules, 2016 7 rules
📋 Denaturing of Spirit Rules, 1972 11 rules
Rule 1
Short title
Rule 2
Application by importer or agent
Rule 3
Applicant to provide the ingredients for denaturation
Rule 4
Denaturation under Customs Supervision
Rule 5
Drawal of samples for test
Rule 6
Test of samples
Rule 7
Re-denaturation
Rule 8
Appeal for re-test
Rule 9
Fees for test and re-test
Rule 10
0
Rule 11
Disposal of remnants
📋 Foreign Privileged Persons Rules, 1957 7 rules
Rule 1
Short title, commencement and application
Rule 2
Definitions
Rule 3
Formalities to be observed at the time of clearance of the goods
Rule 4
Permission for the sale or disposal of the goods
Rule 5
Recovery of goods sold or disposed of to non-privileged persons
Rule 6
Sale or disposal of goods to privileged person
Rule 7
Powers of [Principal Commissioner or Commissioners]
📋 India-Singapore Safeguard Measures Rules, 2009 15 rules
Rule 1
Short title and commencement
Rule 2
Definitions
Rule 3
Duties of the Director-General
Rule 4
Initiation of investigation
Rule 5
Principles governing investigations
Rule 6
information
Rule 7
Determinationof serious injury or threat of serious injury
Rule 8
Preliminary findings
Rule 9
Application of provisional safeguard measure
Rule 10
0
Rule 11
Application of safeguard measures
Rule 12
Date of commencement of safeguard measures
Rule 13
Refund of duty
Rule 14
Duration
Rule 15
Review
📋 Rules of Origin (India–Thailand), 2004 15 rules
Rule 1
Short Tile and Commencement
Rule 2
Definitions
Rule 3
Determination of Origin
Rule 4
Originating Goods
Rule 5
Wholly produced or obtained
Rule 6
Not-wholly produced or obtained
Rule 7
Cumulative Rule of Origin
Rule 8
Minimal Operation and 'Processes
Rule 9
Direct consignment
Rule 10
0
Rule 11
Accessories, Spare parts and Tools
Rule 12
Indirect materials
Rule 13
Identical and Interchangeable materials
Rule 14
Certification of Origin
Rule 15
Review and modification
📋 Notice of Short-Export Rules, 1963 3 rules
📋 Notified Goods (Prevention of Illegal Import) Rules, 1969 9 rules
Rule 1
Short title
Rule 2
Definition
Rule 3
Particulars, etc. of statements under section 11C
Rule 4
Particulars, etc. of transport voucher under section 11C
Rule 5
Reasonable steps to be taken under section 11D
Rule 6
Form, etc. of accounts to be maintained under section 11E
Rule 7
Particulars of voucher under section 11F
Rule 8
Particulars of the memorandum under Section 11G
Rule 9
Particulars of notified goods
📋 Publication of Daily Lists (Imports/Exports) Rules, 2004 3 rules
📋 Re-export of Imported Goods (Drawback) Rules, 1995 8 rules
Rule 1
Short title, extent and commencement
Rule 2
Definition
Rule 3
Procedure for claiming drawback on goods exported by post
Rule 4
Statements/Declarations to be made on exports other than by post
Rule 5
Manner and time of claiming drawback on goods exported other than by post
Rule 6
Payment of drawback and interest
Rule 7
Repayment of erroneous or excess payment of drawback and interest
Rule 8
Savings
📋 Specified Goods (Prevention of Illegal Export) Rules, 1969 5 rules
📋 The Accessories (Condition) Rules, 1963 2 rules
Rule 1
These rules may be called the Accessories (Condition)Rules, 1963
Rule 2
Accessories of and spare parts and maintenance or repairing implements for, any article, when imported along with that article shall be chargeable at the same rate of duty as that article, if the proper officer is satisfied that in the ordinary course of trade : "
About the Customs Act, 1962 & Customs Rules
The Customs Act, 1962 is the primary legislation governing the import and export of goods in India. It empowers the Central Board of Indirect Taxes and Customs (CBIC) to levy and collect customs duties, regulate trade, and prevent smuggling. The Act covers customs valuation, assessment, drawback, warehousing, penalties, settlement, and appellate proceedings.
TaxIntelHub provides the complete text of all 269 sections of the Customs Act along with 298 rules from 26 rulebooks including Baggage Rules, Valuation Rules, Anti-Dumping Duty Rules, Drawback Rules, and more. Each provision includes amendment history showing all legislative changes since enactment.