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CBEC's Customs Manual 2025
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CBEC's Customs Manual 2025
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Chapters / List

  1. 1. Overview of Customs Functions

  2. Introduction
  3. Statutory provisions for levy of Customs duty
  4. Ease of Doing Business
  5. Control and regulatory provisions
  6. Role of Custodians
  7. Obligations of carriers
  8. Customs preventive control
  9. Customs clearance of cargo
  10. Turant Customs-Next Generation reforms
  11. Smuggling and other violations and penal provisions
  12. Appellate remedies
  13. Passenger processing
  14. Import/Export by post/courier
  15. Citizen Charter

  16. 2. Arrival of Conveyances and Related Procedures

  17. Introduction
  18. Conveyance to call only at notified Customs port/airport
  19. Power to board conveyance, to question and to demand documents
  20. Delivery of Arrival Manifest or Import Manifest or Import Report
  21. Person filing the manifest to be registered
  22. Amendments of IGM
  23. Penal liability
  24. Exclusion from IGMs of items originally manifested
  25. Enclosures to Import General Manifest
  26. Procedure for filing IGM at EDI Custom Houses
  27. Filing of Stores List
  28. Entry Inwards and unloading and loading of goods
  29. Other liabilities of carriers
  30. Implementation of Body Worn Cameras for Boarding Officers

  31. 3. Procedure for Clearance of Imported and Export Goods

  32. Introduction
  33. Import procedure - Bill of Entry
  34. Self-assessment of imported and export goods
  35. Turant Customs
  36. Examination of goods
  37. Execution of bonds
  38. Payment of duty
  39. Amendment of Bill of Entry
  40. Advance Filing of Bill of Entry
  41. Bill of Entry for bond/warehousing
  42. Risk Management System in Indian Customs
  43. Risk Management processes in Exports
  44. Other RMS capabilities
  45. National Risk Management Committee (NRMC)
  46. Local Risk Management (LRM) Committee
  47. Authorized Economic Operator scheme
  48. Export procedure - Shipping Bill
  49. Waiver of Guaranteed Remittance (GR) form
  50. Arrival of export goods at docks
  51. Customs examination of export goods
  52. Examination norms
  53. Drawl and testing of samples
  54. Stuffing / loading of goods in containers
  55. Amendments
  56. Drawback claim
  57. Export General Manifest
  58. Electronic Declarations for Bills of Entry and Shipping Bills
  59. 24x7 Customs clearance facility
  60. Sealing of Export Goods: electronic sealing facility

  61. 4. Faceless Assessment

  62. Introduction
  63. Constitution of National Assessment Centers (NACs)
  64. Faceless Assessment Group
  65. Responsibilities of the Port of Import
  66. Port Assessment Groups
  67. Conference on Tariff & Other Customs Matters
  68. Appeals filed in respect of Faceless Assessments
  69. Turant Suvidha Kendras and Grievance Redressal
  70. Enhancement of Facilitation Levels
  71. Enhancing Direct Port Delivery (DPD)
  72. Procedure for Verification of Assessment of Bill of Entry by Faceless Assessment Group
  73. Automated generation of examination orders
  74. Standard Examination Orders through RMS

  75. 5. Classification of Goods

  76. Introduction
  77. Methodology of classification

  78. 6. Classification/Assessment of Projects Imports, Baggage and Postal Imports

  79. Introduction
  80. Project imports
  81. Registration of contracts
  82. Clearance of goods after registration
  83. Finalization of contract
  84. Baggage
  85. Postal imports for personal use

  86. 7. Customs Valuation

  87. Introduction
  88. Tariff value
  89. Valuation of imported/exported goods in general
  90. Methods of valuation of imported goods
  91. Transaction value
  92. Valuation factors
  93. Cases where transaction value may be rejected
  94. Provisional clearance of imported goods
  95. Valuation of imported goods in case of related party transaction
  96. Methods of valuation of export goods
  97. Rights of appeal
  98. Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)

  99. 8. Provisional Assessment

  100. Introduction
  101. Conditions for provisional assessment
  102. Finalization of provisional assessment

  103. 9. Import / Export Restrictions and Prohibitions

  104. Introduction
  105. Legal provisions governing restrictions/prohibitions
  106. Prohibitions/restrictions under Foreign Trade Policy/ other Allied Acts
  107. Food Safety and Standards Authority Act, 2006
  108. Labeling of the goods imported into India - Legal Metrology (Packaged Commodities) Rules, 2011
  109. The Livestock Importation Act, 1898
  110. Destructive Insects & Pests Act, 1914, PFS Order, 1989 and Plant Quarantine (Regulation of Import into India) Order, 2003
  111. Drugs and Cosmetics Act, 1940 and Drugs and Cosmetics Rules, 1945
  112. Import of hazardous substances
  113. Clearance of imported metal scrap
  114. International Standards for Phytosanitary Measures (ISPM-15)
  115. Export of Leather
  116. Compliance of mandatory Indian Quality Standards
  117. Compliance of provisions of the Steel and Steel Products (Quality Control) Order 2024

  118. 10. Warehousing

  119. Introduction
  120. Legal provisions
  121. Appointment of Public Warehouses
  122. Appointment of Private Warehouses
  123. Appointment of Special Warehouses
  124. Cancellation of Licence
  125. Warehousing Bond
  126. Permission for removal of goods for deposit in warehouse
  127. Period for which goods may remain warehoused
  128. Extension of warehousing period
  129. Interest for storage beyond permissible period
  130. Waiver of interest
  131. Owner's right to deal with warehoused goods
  132. Transfer of goods from one warehouse to another
  133. Clearance of warehoused goods for home consumption
  134. Clearance of warehoused goods for Export
  135. Allowance in case of volatile warehoused goods
  136. Maintenance of records in relation to warehoused goods
  137. Recovery of duty from bonded warehouses
  138. Cancellation and return of warehousing bond
  139. Manufacture and other operations in relation to goods in a warehouse
  140. Manufacture and Other Operations in Special Warehouse (section 58A warehouse)

  141. 11. Transshipment of Cargo

  142. Introduction
  143. Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India
  144. Duty free import of containers
  145. Transshipment of imported containerized cargo from gateway port to a foreign port
  146. Transshipment from gateway port to SEZ
  147. Timely issuance of transshipment permits
  148. Automated movement of containerized cargo from gateway ports to hinterland - SMTP
  149. Movement of export cargo from port/ICD/CFS to gateway port
  150. Movement of export cargo from one port to another by rail
  151. Export of cargo in containers & closed bodied trucks from ICDs/CFSs through LCSs
  152. Procedure for movement of goods under TIR Carnets
  153. Transshipment of cargo by air
  154. Bonded trucking facility
  155. Carriage of domestic cargo on international flights
  156. Movement of domestic courier bags on domestic segments of international flights
  157. Movement of imported goods from a port direct to CFS of another Customs station

  158. 12. Consolidation of Cargo

  159. Introduction
  160. Procedure for consolidation of import cargo
  161. Procedure for consolidation of export cargo
  162. International transshipment of LCL containers at Indian ports

  163. 13. Merchant Overtime Fee

  164. Introduction
  165. Levy of overtime fee
  166. Procedure for posting of officers on overtime basis
  167. Expansion of 24X7 Customs clearance and clarification of levy of MOT charge in CFS attached to 24X7 ports

  168. 14. Procedure for Less Charge Demand

  169. Introduction
  170. Legal provisions
  171. Provisions for voluntary compliance
  172. ‘Proper officer’ for the Sections 17 and 28 of the Customs Act, 1962
  173. Demand Show Cause Notice
  174. Adjudication proceedings

  175. 15. Refunds under Customs and IGST Act

  176. Introduction
  177. Legal provisions
  178. Relevant dates for submission of a refund application
  179. Processing of refund claim
  180. Unjust enrichment
  181. Interest on delayed refund
  182. Expeditious disposal of refund applications
  183. IGST Refund

  184. 16. Detention and Release/Storage of Imported/Export Goods

  185. Introduction
  186. Guidelines for expeditious Customs clearance/provisional release
  187. Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962

  188. 17. Import and Export through Courier

  189. Introduction
  190. Categories of goods allowed import through courier
  191. Categories of goods allowed export through courier
  192. Import and export of gems and jewellery
  193. Procedure for clearance of import goods
  194. Procedural formalities for clearance of export goods
  195. Examination norms for goods imported or exported by courier
  196. Transshipment of goods
  197. Disposal of uncleared goods
  198. Registration of Authorised Courier
  199. Obligation of Authorised Courier
  200. Outsourcing/Sub-letting
  201. De-registration and forfeiture of security
  202. Courier electronic clearance procedure
  203. KYC and other facilitations
  204. Reduce the compliance burden for citizens and business activities
  205. E-Commerce Procedure for Jewellery Re-Import
  206. E-Commerce exports of Jewellery

  207. 18. Import and Export through Post

  208. Introduction
  209. Legal Provisions
  210. Clearance of Letter Mail Articles
  211. Importability of dutiable items through post
  212. Import of gifts through post
  213. Import of samples through post
  214. Import of Indian and Foreign Currencies by Post
  215. Procedure in case of postal imports
  216. Legal provisions and exemptions in case of postal exports
  217. Procedure in case of postal exports
  218. Procedure for claiming Drawback on exports through post
  219. Drawback in respect of goods re-exported through post
  220. Export of postal goods under Reward Schemes under Foreign Trade Policy
  221. Re-export of partial consignment not allowed
  222. Procedure for e-commerce exports through Post

  223. 19. Import of Samples

  224. Introduction
  225. Legal provisions
  226. Machinery import
  227. Failure to re-export
  228. Import of samples under other scheme

  229. 20. Re-importation and Re-exportation of Goods

  230. Introduction
  231. Re-importation of indigenously manufactured/imported goods
  232. Re-exportation of imported goods
  233. Re-export of diamonds
  234. Re-import of Jewellery
  235. Applicability of IGST on repair cost, insurance and freight, on goods reimported after being exported abroad for repairs
  236. Availment of exemption on temporary import of durable Containers
  237. Electronic Repairs Services Outsourcing (ERSO)

  238. 21. Disposal of Unclaimed/Uncleared Cargo

  239. Introduction
  240. Legal provisions
  241. Procedure for sale of unclaimed/uncleared goods
  242. Disposal of hazardous waste
  243. Compliance with restrictions/prohibitions under various laws
  244. Mechanism for interaction between custodians and Customs

  245. 22. Intellectual Property Rights

  246. Introduction
  247. Legal provisions
  248. Conditions for registration
  249. Automated monitoring of imports involving IPR

  250. 23. Duty Drawback

  251. Drawback on re-export of imported goods
  252. Duty drawback on export of manufactured goods
  253. Procedure for claiming Duty Drawback
  254. Supplementary claim of Duty Drawback
  255. Limitations on admissibility of Duty Drawback
  256. Monitoring of realization of export proceeds
  257. Other aspects relating to Duty Drawback
  258. Implementation of RMS for processing of Duty Drawback claims
  259. Reduced disposal time limit of drawback claims

  260. 24. Export Promotion Schemes

  261. Introduction
  262. Reward /Incentive Schemes
  263. Advance Authorization Scheme
  264. Duty Free Import Authorisation (DFIA)
  265. EPCG Scheme
  266. Post Export EPCG Duty Credit Scrip Scheme
  267. General provisions relating to Export Promotion Schemes
  268. Verification and Monitoring related to AA, DFIA, EPCG and Post Export EPCG authorizations
  269. Older Export Promotion Schemes
  270. Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL)
  271. Phasing out of physical copies of MEIS/SEIS Scrips

  272. 25. Special Economic Zones

  273. Introduction
  274. Board of Approvals
  275. Unit Approval Committee
  276. Establishment of SEZs
  277. Setting up of SEZ unit
  278. Monitoring of activities of SEZ units
  279. Net Foreign Exchange Earnings
  280. Import and procurement
  281. Exports
  282. Sub-contracting
  283. Sub-contracting for DTA unit for export
  284. DTA sale
  285. Valuation of goods cleared into DTA
  286. Temporary removal of goods into the DTA
  287. Duty remission on destruction of goods
  288. Exit of units
  289. Drawback on supplies made to SEZs
  290. Other administrative guidelines
  291. Social & Commercial Infrastructure In Non-Processing Area For Use By DTA entities
  292. Advantage
  293. E-Way Bill and SEZ

  294. 26. Export Oriented Units

  295. Introduction
  296. Customs and Central Excise exemptions
  297. Setting up of an EOU
  298. Import/ procurement and warehousing
  299. Monitoring and administrative control
  300. Customs bonding
  301. Items allowed duty free imports/procurement
  302. Time limit for utilization of imported capital goods and inputs
  303. Manufacture in bond
  304. B-17 Bond
  305. Monitoring of export performance / foreign exchange realization
  306. Import and export procedures
  307. Goods imported / exported and found defective
  308. Procurement of indigenous goods under CT-3 procedure
  309. DTA sale
  310. Valuation of goods sold in DTA
  311. Duty liability on DTA clearances/sales
  312. Goods manufactured from indigenous materials in EOUs
  313. Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc.
  314. Special concessions for certain waste products and other goods
  315. Reimbursement of Central Sales Tax (CST) / Drawback
  316. Clearance of samples
  317. Clearance of Fax/ Laptop Computers outside approved premises
  318. Sale of surplus/ unutilized goods
  319. Destruction of flowers/ horticulture products
  320. Sub-contracting
  321. Temporary removal of goods
  322. Inter-unit transfer
  323. Repair, reconditioning and re-engineering
  324. Replacement/repair of imported /indigenous goods
  325. Special provisions relating to Gems and Jewellery EOUs
  326. Cost Recovery charges
  327. Supervision by Departmental officers
  328. Monitoring of EOUs
  329. Recovery of duty forgone and penal action for abuse/diversion etc.
  330. De-bonding of goods/ exit from EOU scheme

  331. 27. International Passenger Facilitation

  332. Introduction
  333. Clearance of arriving passengers
  334. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India
  335. Import of jewellery/gold/silver
  336. Allowances and entitlements on Transfer of Residence (TR)
  337. Import of baggage of deceased person
  338. Import of unaccompanied baggage
  339. Import of foreign exchange/currency
  340. Import of Indian currency
  341. Import of fire arms as baggage
  342. Import of pet animals as baggage
  343. Detained baggage
  344. Mishandled baggage
  345. Clearance of departing passengers
  346. Export of gold jewellery as baggage
  347. Export of currency
  348. Customs Baggage Declaration Form
  349. Application of Baggage Rules to members of the crew
  350. Setting up of Help Desk

  351. 28. Setting up of ICDs/CFSs/AFS

  352. Introduction
  353. Distinction between ICD, CFS and AFS
  354. Functions and benefits of ICDs/CFSs/AFSs
  355. Criteria for new ICDs/CFSs/AFSs
  356. Application and Approval Procedures
  357. Post Approval Obligations
  358. Term, renewal and de-notification of the facility
  359. Scope and applicability
  360. Inspection of ICDs/CFSs/AFSs
  361. Denotification of ICDs/CFSs/AFSs

  362. 29. Customs Cargo Service Providers

  363. Introduction
  364. Salient features of the HCCAR, 2009
  365. Posting of staff at Customs areas and collection of Cost Recovery Charges
  366. Eligibility norms for exemption from cost recovery charges at AFS

  367. 30. Customs Brokers

  368. Introduction
  369. Application for Customs Broker licence and eligibility
  370. Qualifying examinations
  371. Bond for grant of licence
  372. Validity of licence
  373. Obligations of Customs Brokers
  374. Suspension, revocation of licence or imposition of penalty
  375. Surrender of License

  376. 31. Offences and Penal Provisions

  377. Introduction
  378. Seizure of offending goods
  379. Confiscation of seized goods
  380. Confiscation of conveyances/packages etc.
  381. Penalties in respect of improper importation of goods
  382. Penalties in respect of improper exportation of goods
  383. Mandatory penalty in certain cases
  384. Other penalties
  385. Adjudication of confiscations and penalties
  386. Arrest
  387. Punishment for Customs offences
  388. Offences by Customs officers
  389. Presumption of culpable mental state
  390. Cognizability and Bailability
  391. Prosecution
  392. Issue of Summons
  393. Compounding of Offences
  394. Ease of Doing Business measures during investigation into Commercial Fraud cases

  395. 32. Appeal, Review and Settlement of Cases

  396. Introduction
  397. Appeal to Commissioner (Appeals)
  398. Appeal to CESTAT
  399. Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department
  400. Revision Application
  401. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal
  402. Appeal to High Court
  403. Appeal to Supreme Court
  404. Disputes between Central Government Department and PSU/ other Government Departments
  405. Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court
  406. Settlement of Cases/ Settlement Commission
  407. Customs Authority for advance Rulings

  408. 33. Grievance Redressal

  409. Introduction
  410. Grievance redressal related to cargo clearance
  411. Grievance redressal and facilitation measures for passengers
  412. Setting up of 'Customs Clearance Facilitation Committee' (CCFC)
  413. Setting up of Turant Suvidha Kendra
  414. Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons

  415. 34. Audit

  416. Introduction
  417. Customs Audit Regulations, 2018
  418. Auditee to preserve and make available relevant documents
  419. Manner of conducting audit
  420. Assistance of professionals
  421. Penalty
  422. Officers of Customs Audit
  423. Customs Audit Manual 2023 explains in detail the principles, methodology and procedure

  424. 35. Authorized Economic Operator (AEO) Programme

  425. Background
  426. Three tier AEO programme for importers and exporters (AEO-T1, AEO-T2, and AEO-T3)
  427. Single Tier AEO Programme for Logistics Operators, i.e., Custodians or Terminal Operators, Customs Brokers and Warehouse Operators
  428. Benefits of an AEO Certificate
  429. Application for an AEO Certificate
  430. Eligibility conditions and Criteria for granting the AEO Certificate: The following eligibility criteria is relevant for the grant of AEO status
  431. Procedure for issuing AEO Certificates
  432. Acknowledgement of application
  433. Rejection of application
  434. Processing of application
  435. Web based filing, processing and digitized certification of AEO-T1 applications
  436. Certification
  437. Post-Certification Provisions
  438. Maintenance of AEO Status
  439. Review of AEO Status
  440. Suspension or downgrading of AEO Status
  441. Restoration of suspended/ downgraded AEO Status
  442. Revocation of AEO Status
  443. Mutual Recognition
  444. India’s MRA Partners
  445. Modification in Benefits
  446. Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’
  447. Special measures to facilitate MSME for AEO T1 & T2 accreditation
  448. Roll out of Automated Out of Charge for AEO T2 and T3 Clients

  449. 36. Customs Functions related to Preferential Trade Agreements

  450. Introduction
  451. Rules of Origin
  452. Types of Rules of Origin
  453. WTO Agreement on Rules of Origin (Uruguay Agreement)
  454. The Harmonization Work Programme (HWP)
  455. Main components of preferential Rules of Origin in existing Trade Agreements
  456. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020]
  457. List of Trade Agreements

  458. 37. List of Tables and Figures

  459. List of Tables and Figures

  460. 38. List of Circulars/ Instructions/ Notifications

  461. List of Circulars/ Instructions/ Notifications

  462. 39. List of Email IDs of various DGs/ DoC/Zonal CC/ Commissionerates of Customs and Central GST

  463. List of Email IDs of various Directorate Generals/Directorates of Customs and Zonal Chief Commissioners/Commissionerates of Customs and Central GST
 
 
 

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