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of <h1>Amendment to Section 25(4A) of Customs Act narrows exemptions, excludes many trade and international privileges effective April 1, 2023</h1> Section 25(4A) of the Customs Act is amended to insert a proviso excluding certain exemptions from that sub-section: exemptions granted under multilateral or bilateral trade agreements; obligations under international agreements, treaties, conventions and obligations relating to UN agencies, diplomats and international organisations; privileges of constitutional authorities; schemes under the Foreign Trade Policy; Central Government schemes with validity over two years; re-imports, temporary imports, gifts and personal baggage; and any customs-related duty under existing law, including integrated tax under the Customs Tariff Act, except customs duty under section 12. The amendment is effective from 1 April 2023.
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