FININ2MIN CUSTOMS

Customs Rules and Regulations Repository

34 delegated-law families covering valuation, origin, conditional imports, manifests, warehousing, baggage, appeals, audit and trade remedies.

28 July 2026CA Nikhil GuptaCONTROLLED DELEGATED-LAW REPOSITORY
Published analytical guide - official law remains controlling.
Reliance rule: each family page is a substantive guide; exact Rule/regulation text must be taken from the current official instrument and amendment chain.

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

Valuation

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

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

Export valuation

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

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

CAROTAR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022

IGCR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Baggage Rules, 2026

Baggage

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Baggage Declaration and Processing Regulations, 2026

Baggage processing

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Courier Imports and Exports (Electronic Declaration and Processing) Regulations

Courier imports/exports

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Postal Export/Import electronic declaration regulations and postal rules

Postal

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Sea Cargo Manifest and Transhipment Regulations, 2018

SCMTR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Aircraft/import/export manifest regulations

Air manifest

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Handling of Cargo in Customs Areas Regulations, 2009

HCCAR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Brokers Licensing Regulations, 2018

CBLR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Manufacture and Other Operations in Warehouse Regulations, 2019

MOOWR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Public/Private/Special Warehouse Licensing Regulations, 2016

Warehouse licensing

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Warehouse (Custody and Handling of Goods) Regulations, 2016

Warehouse custody

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Warehoused Goods (Removal) Regulations, 2016

Warehouse removal

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs and Central Excise Duties Drawback Rules, 2017

Drawback

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

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

Re-export drawback

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Refund Application (Form) Regulations / section 27 procedures

Refund

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs (Appeals) Rules, 1982

Appeals

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs (Settlement of Cases) Rules, 2007

Settlement

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs (Compounding of Offences) Rules, 2005

Compounding

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995

Attachment

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007

IPR

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Authority for Advance Rulings Regulations/Rules

Advance rulings

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Deferred Payment of Import Duty Rules, 2016 and 2026 amendments

Deferred payment

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

2026 eligible manufacturer-importer instrument

Eligible manufacturer importer

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Verification of Identity and Compliance Regulations

Verification

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Audit Regulations, 2018

Audit

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs electronic cash ledger regulations/rules

Electronic cash ledger

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Agreement-specific origin rules

Rules of origin

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Tariff Anti-Dumping Rules, 1995

Anti-dumping

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Tariff Countervailing Duty Rules, 1995

Countervailing

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Customs Tariff Safeguard Duty Rules

Safeguard

OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.