The Customs Act 1962 Edition 2025

v The Customs Tariff Act 1975 (As amended by the Finance (No. 2) Act 2024 (15 of 2024) dt. 16-8-2024) v The Customs (Appeals) Rules 1982 v The Customs and Excise Revenue Appellate Tribunal Act 1986 v The Customs (Advance Rulings) Rules 2002 (As amended vide Noti. No. 29/2017-Cus. (NT) dt. 31-3-2017 w.e.f. 1-4-2017) v The Customs (Import of Goods at Concessional Rate of Duty) Rules 2017 (As amended vide Noti. No. 7/2022-Cus. (NT) dt. 1-2-2022 w.e.f. 1-3-2022) v The Deferred Payment of Import Duty Rules 2016 (As amended vide Noti. No.85/2023-Cus. (NT) dt. 3-8-2023) v The Warehoused Goods (Removal) Regulations 2016 v The Warehouse (Custody and Handling of Goods) Reg. 2016 v The Special Warehouse (Custody and Handling of Goods) Regulations 2016 v The Public Warehouse Licensing Regulations 2016 v The Private Warehouse Licensing Regulations 2016 v The Special Warehouse Licensing Regulations 2016 v The Export by Post Regulations 2018 [As amended vide GSR 873(E) dt. 9-12-2022 w.e.f. 10-12-2022] v The Pre-Notice Consultation Regulations 2018 v The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018 v The Sea Cargo Manifest and Transhipment Regulations 2018 [As amended vide GSR 35(E) dt. 15-1-2025 w.e.f. 15-1-2025] v The Customs Brokers Licensing Regulations 2018 (as amended vide GSR 471(E) dt. 24-6-2022) v The Customs Audit Regulations 2018 v The Manufacture and other Operations in Warehouse Regulations 2019 v The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019 v The Manufacture and Other Operations in Warehouse (No. 2) Regulations 2019 v The Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations 2019 [As amended vide Noti. No. 51/2023-Cus. (NT) dt. 11-7-2023 w.e.f. 11-7-2023] v The Transportation of Goods (Through Foreign Territory) Regulations 2020 v The Customs Authority forAdvance Rulings Regulations 2021 v The Customs (Verification of Identity and Compliance) Regulations 2021 v The Shipping Bill (Post Export Conversion in Relation to Instrument based Scheme) Regulations 2022 v The Customs (Electronic Cash Ledger) Regulations 2022 (dt. 30-3-2022) v The Controlled Delivery (Customs) Regulations 2022 v The Passenger Name Record Information Regulations 2022 v The Customs (Import of Goods at Concessional Rate of Duty for Specified End Use) Rules 2022 [As amended vide Noti. No 07/2025-Cus.(NT) dt.1-2-2025 w.e.f. 2-2-2025] v The Electronic Duty Credit Ledger Regulations 2021 [As amended vide GSR 705(E) dt. 15-9-2022 w.e.f. 15-9-2022] v The Customs (Compounding of Offences) Rules 2005 [As amended vide GSR 645(E) dt. 22-8-2022 w.e.f. 22-8-2022] v The Postal Export (Electronic Declaration and Processing) Regulations 2022 v The Customs (Assistance in Value Declaration of Identified Imported Goods) Rules 2023