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 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.