Tariff value fixation under Section 14(2) mandates prescribed valuation for listed imports and governs customs duty calculation.
Fixation of Tariff Value under Section 14(2) prescribes dollar-per-metric-ton values for specified palm oils and brass scrap, mandates use of those tariff values instead of transaction-based valuation, and requires that ad valorem duty be levied on the tariff value without additions; the tariff value applicable to bonded-warehouse clearances is the value in force on the date of actual removal.

Import declaration requirements now mandate brand, model, grade and specifications at filing to improve customs assessment quality.
Importers, exporters and CHAs must declare brand, model, grade, specifications and any other information relevant for customs assessment on Annexure 1 when filing Bills of Entry in the ICES/EDI system. The Annexure 1 to Public Notice 85/99 has been revised to capture these item-level and invoice-level details (including manufacturer name, end use and country of manufacture) to reduce queries and improve assessment quality; the Public Notice is modified accordingly and the revised format is annexed.

Customs classification of chilli seeds confirms eligibility for notification benefit under vegetable seeds heading for import.
Seeds of chillies (genus Capsicum) are distinct from pepper seeds and are not covered by the pepper-seed tariff heading; they are properly classifiable as vegetable seeds under Chapter 12 and are eligible for the benefit of notification No.17/2001-Cus., with Customs instructed to apply this classification and finalise pending assessments accordingly.

Export certificate issuance for frequent international travellers enables re-import duty exemption for personal electronic equipment.
Export certificates may be issued in advance at major customs, airports or seaports to certify that listed articles are personal private property not for sale and that drawback is not claimed. To obtain import duty exemption on re-importation the articles must remain in the ownership of the exporter or family, be brought back within three years, and the re-importing person must produce the certificate and obtain customs endorsement before every departure; a copy may be retained by the departing airport customs officer.

PFA Act testing exemption for imported food intended solely for export upon customs satisfaction and contractual undertaking.
If the Commissioner of Customs is satisfied that imported food items, after processing in EOUs or units in EPZ/SEZ, will be exported and none will be sold in the Domestic Tariff Area, he may allow clearance without mandatory testing under the PFA Act; an undertaking from the importing EOU/EPZ/SEZ unit that the imported food and any products manufactured therefrom will not be sold domestically should be obtained.