Concessional import duty rules establish new framework superseding prior regime and commence on Gazette publication. The Central Government prescribes the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, made under statutory rulemaking power, superseding the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 except as to prior actions, and providing that the rules shall come into force on publication in the Official Gazette.