Import Report Regulations, 1976: Established under Customs Act, Section 157 & 30, amended in 1977 for import procedures.

The Import Report (Form) Regulations, 1976, are established under the authority of section 157, in conjunction with section 30, of the Customs Act, 1962. These regulations, issued by the Central Board of Excise and Customs, dictate the procedures for import reporting. They are officially titled the Import Report (Form) Regulations, 1976, and their commencement date is determined by a notification in the Official Gazette by the Central Board of Excise and Customs. The regulations have been amended since their initial notification in 1976, with a subsequent amendment in 1977.