Complete guide on the Customs Act 1962 — tariff classification, valuation, import-export procedures, DRI enforcement and anti-smuggling operations. Authored by former Superintendents of Customs and DRI.
Section 46 — Bill of Entry filing. Risk-based examination. Customs duty assessment and self-assessment (S.17).
Section 50 — Shipping Bill. Green/Yellow/Red channel clearance. Duty drawback under S.74–75.
DRI — Directorate of Revenue Intelligence. Search, seizure, arrest under Customs Act. Prosecution under S.132–136.
First appellate authority against Commissioner (Appeals) orders. Special benches for classification, valuation and refund disputes.
Customs Tariff Act 1975 — HSN-based classification across 99 Chapters and General Rules of Interpretation.
6 GRI rules determine correct classification. Essential character, specific description, mixture/composite goods rules.
Primary method: price actually paid / payable for imported goods. Royalties, licence fees, commissions may be added.
Transaction value → identical/similar goods → deductive → computed → residual method. Applied in sequence.
Total import duty = BCD + Social Welfare Surcharge + IGST + GST Cess. Effective rate varies by HS Code.
98% of duty refunded on re-export within 18 months. S.75 — All Industry Rate / Brand Rate for exports.
Export Oriented Units, Special Economic Zones, MOOWR scheme for manufacturing in-bond. AEO trusted trader status.
Step-by-step operational guide to Customs clearance — import, export, drawback and anti-evasion.
Filing of Bill of Entry → Risk assessment → Examination (Red/Yellow/Green channel) → Assessment → Duty payment → Out of Charge.
Shipping Bill filing → Customs examination → Let Export Order → Vessel/aircraft departure → IGST refund / Drawback credit.
SCN under S.28 for short-levy, S.124 for seizure cases. Adjudication by AC/DC/JC/Commissioner based on duty demand value.
DRI officers empowered under S.100–110 for search of persons, baggage, conveyances. S.110 — seizure of smuggled goods.
Former Superintendents of Customs and DRI — ground-level enforcement expertise now at your service.