Customs Chapter V

Dutiable goods

Creates the charging framework for customs duties on goods imported into or exported from India at rates provided under the Customs Tariff Act or other applicable law.

Duty on pilfered goods

Provides relief for goods pilfered after unloading and before the specified clearance/warehousing stage, subject to restoration and statutory conditions.

Valuation of goods

Sets the value framework for imported and export goods, principally transaction value subject to statutory conditions, prescribed additions and valuation Rules; also supports notified exchange rates and tariff values.

Rate date for imported goods

Determines the relevant date for rate of duty and tariff valuation for home-consumption, ex-bond and other import clearances.

Rate date for export goods

Determines the relevant date for rate of duty and tariff valuation for export goods and specified other cases.

Assessment of duty

Places self-assessment at the centre, with proper-officer verification, examination/testing, information requests, reassessment and speaking-order safeguards.

Provisional assessment of duty

Allows provisional assessment when required information, testing or inquiry prevents final assessment, subject to order, bond/security, finalisation and consequential interest/refund rules.

Goods containing articles liable to different rates

Provides a duty rule for composite sets/collections or articles attracting different rates, with statutory treatment for specified accessories/spares.

Re-importation of goods

Treats goods produced or manufactured in India and re-imported as imported goods, subject to applicable conditions and exemption notifications.

Derelict, wreck and similar goods

Treats derelict, jetsam, flotsam and wreck brought or coming into India as imported goods unless title is relinquished as permitted.

Abatement for damaged or deteriorated goods

Allows proportionate abatement where imported goods are damaged or deteriorated in the statutory circumstances before clearance.

Remission for lost, destroyed or abandoned goods

Allows remission where imported goods are lost or destroyed before clearance for home consumption, and permits abandonment in specified circumstances.

Rules for denaturing or mutilation

Enables prescribed denaturing or mutilation so that goods attract the duty applicable in their altered condition.

Exemption from duty

Empowers general exemption by notification in public interest and special exemption by order in exceptional circumstances, subject to statutory controls.

Inward processing of goods

Provides an enabling framework for duty treatment of goods imported for processing and subsequent export, subject to notification and prescribed conditions.

Outward processing of goods

Provides an enabling framework for goods sent out of India for processing and re-imported, subject to notification and conditions.

Refund of export duty in certain cases

Provides a specific export-duty refund mechanism where exported goods return to the exporter and statutory conditions are met.

Refund of import duty in certain cases

Provides a specific refund route for imported goods found defective or non-conforming and dealt with in the statutorily permitted manner.

Claim for refund of duty

Provides the general refund-claim route, limitation/relevant-date framework, documentary burden and unjust-enrichment destination test.

Interest on delayed refunds

Provides statutory interest when an eligible refund is not made within the prescribed period, subject to the provision and notification.

Recovery of duties not levied/paid, short-levied/paid or erroneously refunded

Provides normal and extended-period demand machinery, pre-notice payment routes, adjudication, penalty consequences and limitation controls.

Non-recovery based on general practice

Allows the Central Government, in specified circumstances, to direct non-recovery where duty was not or was short levied because of a generally prevalent practice.

Interest on delayed payment of duty

Imposes statutory interest on delayed payment of duty determined under the demand framework, subject to the operative provision and notified rate.

Recovery linked to fraudulently obtained instruments

Enables recovery where a duty-credit or exemption instrument was obtained through collusion, wilful misstatement or suppression and used by another person.

Duty amounts collected from buyer

Requires amounts collected as representing customs duty to be paid to the Central Government, even where not otherwise payable, subject to adjustment/refund framework.

Provisional attachment to protect revenue

Permits provisional attachment in specified proceedings to protect revenue, subject to statutory approvals, necessity and duration controls.