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.
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.