Understanding CUSTOMS Levy, Valuation & Assessment

Chapter I             Introduction

Chapter II            Relevant provisions of the Customs Act, 1962

Chapter III          Levy, Classification and Assessment of Goods

Chapter IV          Customs Valuation

Chapter V            Customs Clearance Procedures

Chapter VI          Import & Export Restrictions and Prohibitions

Chapter VII         Detention & Release/Storage of Imported/ Export Goods

Chapter VIII       Re-importation and Re-exportation of Goods

Chapter IX          Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

Chapter X            Customs Valuation (Determination of Value of Export Goods) Rules, 2007

Chapter XI          Deferred Payment of Import Duty Rules, 2016

Chapter XII         Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017

Chapter XIII       Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995

Chapter XIV       Customs and Central Excise Duties Drawback Rules, 2017

Chapter XV         Refund of Anti-dumping duty (Paid in excess of Actual Margin of Dumping) Rules, 2012

Chapter XVI       Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020

Chapter XVII      Project Imports Regulations, 1986

Chapter XVIII    Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018

Chapter XIX       Shipping bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019

Chapter XX         Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022

Chapter XXI       Customs (Finalisation of Provisional Assessment) Regulations, 2018

Chapter XXII      Electronic Duty Credit Ledger Regulations, 2021

Chapter XXIII    Customs (Electronic Cash Ledger) Regulations, 2022

Chapter XXIV    Customs (Finalisation of Provisional Assessment) Regulations, 2025

Chapter XXV      Recent Case Laws in brief

SUBJECT INDEX