Customs Rules and Regulations Repository
34 delegated-law families covering valuation, origin, conditional imports, manifests, warehousing, baggage, appeals, audit and trade remedies.
Customs Valuation (Determination of Value of Imported Goods) Rules, 2007
Valuation
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Valuation (Determination of Value of Export Goods) Rules, 2007
Export valuation
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms (Administration of Rules of Origin under Trade Agreements) Rules, 2020
CAROTAR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
IGCR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Baggage Declaration and Processing Regulations, 2026
Baggage processing
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCourier Imports and Exports (Electronic Declaration and Processing) Regulations
Courier imports/exports
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGPostal Export/Import electronic declaration regulations and postal rules
Postal
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGSea Cargo Manifest and Transhipment Regulations, 2018
SCMTR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGAircraft/import/export manifest regulations
Air manifest
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGHandling of Cargo in Customs Areas Regulations, 2009
HCCAR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Brokers Licensing Regulations, 2018
CBLR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGManufacture and Other Operations in Warehouse Regulations, 2019
MOOWR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGPublic/Private/Special Warehouse Licensing Regulations, 2016
Warehouse licensing
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGWarehouse (Custody and Handling of Goods) Regulations, 2016
Warehouse custody
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGWarehoused Goods (Removal) Regulations, 2016
Warehouse removal
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms and Central Excise Duties Drawback Rules, 2017
Drawback
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGRe-export of Imported Goods (Drawback of Customs Duties) Rules, 1995
Re-export drawback
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Refund Application (Form) Regulations / section 27 procedures
Refund
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms (Settlement of Cases) Rules, 2007
Settlement
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms (Compounding of Offences) Rules, 2005
Compounding
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995
Attachment
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGIntellectual Property Rights (Imported Goods) Enforcement Rules, 2007
IPR
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Authority for Advance Rulings Regulations/Rules
Advance rulings
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGDeferred Payment of Import Duty Rules, 2016 and 2026 amendments
Deferred payment
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDING2026 eligible manufacturer-importer instrument
Eligible manufacturer importer
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Verification of Identity and Compliance Regulations
Verification
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms electronic cash ledger regulations/rules
Electronic cash ledger
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGAgreement-specific origin rules
Rules of origin
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Tariff Anti-Dumping Rules, 1995
Anti-dumping
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Tariff Countervailing Duty Rules, 1995
Countervailing
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGCustoms Tariff Safeguard Duty Rules
Safeguard
OFFICIAL INDEX - DIRECT OFFICIAL INSTRUMENT REVIEW PENDINGOfficial 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.
- CBIC Tax Information - Customs Rules and Regulations
- India Code - Customs Act subordinate-law register
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.