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The Circulars as initially published is presented. Subsequent amendments is not updated in the respective Circulars.

 
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Customs Circulars

   

Circular No. 20/2022-Customs, Dated 22nd September, 2022

 

Classification of goods that undertake lifting and handling functions and have mobility as a function -reg.

Instruction No. 3/2022-Customs, Dated 23rd April, 2022

 

Revised guidelines for National Risk Management Committee (NRMC) for Customs & GST — reg.

Circular No. 16/2021-Customs, Dated 19th July, 2021

 

Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting-reg.

Circular No. 10/2021-Customs, Dated 13th May, 2021

 

CBIC has initiated “Special Refund and Drawback Disposal Drive” from 15/05/2021 to 31/05/2021 for priority disposal of pending Customs refund, IGST refund and Customs Duty Drawback claims.

Circular No. 7/2021-Customs, Dated 17th February, 2021

 

Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020 – regarding.

 

Corrigendum Dated 25th February, 2021

Circular No. 5/2021-Customs, Dated 16th February, 2021

 

Extension of Board's Circular no. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR-3B mismatch error.

Circular No. 4/2021-Customs, Dated 16th February, 2021

 

Extension of Board's Circular no. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR-3B mismatch error.

Circular No. F.No:605/04/2019-DBK(vol.I)(Pt.I), Dated 03rd November, 2020

 

Schemes for Rebate of State Levies (RoSL).

Circular No. F.No.390/Misc/3/2019/JC, Dated 21st August, 2020

 

Revised Guidelines for conduct of personal hearing in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 - reg.

Circular No. F.No.390/Misc/3/2019/JC, Dated 27th April, 2020

 

Guidelines for conduct of personal hearing in virtual mode under Customs Act, 1962 - reg.

Circular No. 25/2019 - Customs, Dated 27th August, 2019

 

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases- reg.

Circular No. 16/2019 - Customs, Dated 17th June, 2019

 

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases- reg.

Circular No. 01/2019 - Customs, Dated 02nd January, 2019

 

IGST Export Refunds–resolution of errors– reg.

Circular No. 20/2018 - Customs, Dated 24th October, 2018

 

Refund of IGST paid on exports of goods done from Non-EDI sites-reg.

Circular No. 40/2018 - Customs, Dated 24th October, 2018

 

IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation CESS - reg.

Circular No. 37/2018 - Customs, Dated 09th October, 2018

 

Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical -reg.

Circular No. 15/2018 - Customs, Dated 06th June, 2018

 

Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.

Circular No. 12/2018 - Customs, Dated 29th May, 2018

 

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.

Circular No. 48/2017 - Customs, Dated 8th December, 2017

 

Clarification on Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 - reg.

Circular No. 41/2017 - Customs, Dated 30th August, 2017

 

Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed by circular 26/2017-Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 – reg.

Circular No. 38/2017 - Customs, Dated 22nd August, 2017

 

The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes.

Circular No. 37/2017 - Customs, Dated 20th August, 2017

 

Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017. Details of Vendors scrutinised for providing e-seals

Circular No. 34/2017 - Customs, Dated 9th August, 2017

 

Clarification of pre-GST rates of Rebates of state Levies (ROSL)for transition period of three months i.e. 1.07.2017 to 30.09.2017 for Export of garments and textile made-up articles.

Circular No. 33/2017 - Customs, Dated 1st August, 2017

 

Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof

Circular No. 32/2017 - Customs, Dated 27th July, 2017

 

Clarification regarding exports under claim for drawback in the GST scenario.

Circular No. 26/2017 - Customs, Dated 1st July, 2017

 

Export procedure and sealing of containerized cargo-regarding.

Circular No. 24/2017 - Customs, Dated 30th June, 2017

 

Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario

Circular No. 23/2017 - Customs, Dated 30th June, 2017

 

Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario

Circular No. 22/2017 - Customs, Dated 30th June, 2017

 

Amendments effective from 1.7.2017 to the All Industry Rates of Duty Drawback and other Drawback related changes

Circular No. 21/2017 - Customs, Dated 30th June, 2017

 

Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962