Customs & Import-Export Compliance

Export Oriented Units (EOUs) are permitted to import capital goods, raw materials, and consumables without customs duty under the Customs (Import of Goods at Concessional Rate) Rules 2017. This concession is subject to strict compliance conditions and end-use verification by Customs authorities.

Customs duty is not just a single levy--it's a layered system of Basic Customs Duty, additional duties, and IGST. Understanding the Integrated Tariff Schedule and how these duties interact is critical for importers, manufacturers, and NRIs bringing goods into India.

Anti-dumping duty protects Indian industry from cheap imports. The Directorate General of Trade Remedies (DGTR) conducts investigations that can result in provisional and final duties. Importers have legal grounds to challenge these findings at the High Court.

HSN classification disputes can paralyze your imports. This post explains how the Standing Valuation Board (SVB) determines related-party pricing, the CAAR advance ruling procedure to prevent disputes, and your appeal rights to CESTAT if Customs rejects your valuation.

A Customs Advance Authority Ruling (CAAR) is a binding declaration that shields importers from retrospective demands and provides certainty on tariff classification, valuation, and origin. Understand eligibility, the 90-day decision process, and how this mechanism protects your import operations.

Free Trade Agreements unlock duty benefits for Indian exporters, but only if Certificate of Origin (CoO) is correctly issued and documented. CAROTAR 2020 mandates a specific procedure for CoO issuance, self-certification rules, and compliance. Audit triggers are real--and costly mistakes happen when exporters skip due diligence.