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Customs Circulars |
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Circular
No.
20/2022-Customs, Dated
22nd
September, 2022 |
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Classification of goods that undertake lifting and handling functions and have mobility as a function -reg. |
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Instruction No. 3/2022-Customs, Dated
23rd
April, 2022 |
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Revised guidelines for National Risk Management Committee
(NRMC) for Customs & GST — reg. |
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Circular
No.
16/2021-Customs, Dated
19th
July, 2021 |
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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. |
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Circular
No.
10/2021-Customs, Dated
13th
May, 2021 |
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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. |
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Circular
No.
7/2021-Customs, Dated
17th
February, 2021 |
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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. |
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Corrigendum Dated
25th
February, 2021 |
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Circular
No.
5/2021-Customs, Dated
16th
February, 2021 |
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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. |
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Circular
No.
4/2021-Customs,
Dated
16th
February,
2021 |
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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. |
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Circular
No.
F.No:605/04/2019-DBK(vol.I)(Pt.I), Dated
03rd November, 2020 |
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Schemes for Rebate of State Levies (RoSL). |
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Circular
No.
F.No.390/Misc/3/2019/JC, Dated
21st August, 2020 |
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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. |
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Circular
No.
F.No.390/Misc/3/2019/JC, Dated
27th
April, 2020 |
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Guidelines for conduct of personal hearing in virtual mode under Customs Act, 1962 - reg. |
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Circular
No.
25/2019 - Customs, Dated
27th
August, 2019 |
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IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases- reg. |
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Circular
No.
16/2019 - Customs, Dated
17th
June, 2019 |
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IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases- reg. |
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Circular
No.
01/2019 - Customs, Dated
02nd
January, 2019 |
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IGST Export Refunds–resolution of errors– reg. |
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Circular
No.
20/2018 - Customs, Dated
24th
October, 2018 |
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Refund of IGST paid on exports of goods done from Non-EDI sites-reg. |
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Circular
No.
40/2018 - Customs, Dated
24th
October, 2018 |
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IGST Export Refunds - extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation CESS - reg. |
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Circular
No.
37/2018 - Customs, Dated
09th
October, 2018 |
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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. |
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Circular
No.
15/2018 - Customs, Dated
06th
June, 2018 |
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Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg. |
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Circular
No.
12/2018 - Customs, Dated
29th
May, 2018 |
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Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. |
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Circular
No.
48/2017 - Customs, Dated
8th December, 2017 |
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Clarification on Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 - reg. |
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Circular
No.
41/2017 - Customs, Dated
30th August, 2017 |
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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. |
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Circular
No.
38/2017
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Customs,
Dated
22nd August, 2017 |
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The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes. |
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Circular No. 37/2017 - Customs, Dated
20th August, 2017 |
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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 |
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Circular No. 34/2017 - Customs, Dated
9th August, 2017 |
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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. |
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Circular No. 33/2017 - Customs, Dated
1st August, 2017 |
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Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof |
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Circular No.
32/2017 - Customs, Dated
27th July, 2017 |
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Clarification regarding exports under claim for drawback in the GST scenario. |
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Circular No. 26/2017 - Customs, Dated
1st July, 2017 |
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Export procedure and sealing of containerized cargo-regarding. |
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Circular No. 24/2017 - Customs, Dated
30th June, 2017 |
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Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario |
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Circular No. 23/2017 - Customs, Dated
30th June, 2017 |
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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 |
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Circular No. 22/2017 - Customs, Dated
30th June, 2017 |
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Amendments effective from 1.7.2017 to the All Industry Rates of Duty Drawback and other Drawback related changes |
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Circular No. 21/2017 - Customs, Dated
30th June, 2017 |
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Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re-export under Section 74 of the Customs Act, 1962 |
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