Anti-dumping duty on jute imports continued to counter continued dumping and injury, with producer-specific duties and conditional exemptions.
The Central Government has continued imposition of anti-dumping duty on imports of jute yarn/twine, hessian fabric, jute sacking bags and sacking cloth from Bangladesh and Nepal after finding continued dumping and injury; duty rates are specified in an annexed producer- and exporter-specific table, with de-minimis and non-sampled producer treatments and catch-all rates. A conditional exemption for sacking cloth imports for specified end-use is provided subject to procedural compliance and an undertaking. The duty is leviable for five years and is payable in Indian currency using the government-specified exchange rate on bill of entry.

Sea cargo manifest compliance period under the transhipment regulations is extended through 31 December 2023.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the applicable period from 31 December 2022 to 31 December 2023. The amendment is effective from its publication in the Official Gazette.

Tariff value fixation for specified imports establishes new customs valuation figures and replaces prior tariff tables.
The Board, invoking authority under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars for listed imported goods - edible oils, brass scrap, specified gold and silver categories linked to concessional entries, and areca nut - identifying goods by tariff items and stating the applicable tariff value units for customs valuation; the substituted tables furnish the operative tariff values and an effective date for the amendment.

Concessional import duty extension for edible oils and lentils continues by substituting the terminal year in customs notifications.
Amendment extends concessional import duty treatment for specified edible oils and lentils by substituting the terminal year in paragraph 2 of Notification No. 48/2021-Customs and Notification No. 49/2021-Customs, thereby continuing the period of application; the change is limited to the date substitution and does not modify eligibility criteria or tariff conditions.

Tariff concessions under India-Australia ECTA: revised customs duty schedule and AIDC rates, affecting imports from Australia, effective early January.
Notification No. 64/2022 substitutes TABLE I and TABLE II of Notification No. 62/2022 to set revised Basic Customs Duty rates for numerous tariff items and specified Additional Import Duty Component entries for selected headings, thereby implementing the next tranche of tariff concessions under the India-Australia ECTA; the amendment is promulgated under powers of the Customs Act and comes into force on 1 January 2023.

Tariff concessions under India ASEAN Trade revised, substituting specified customs duty entries and revising duty rates.
Amends notification No.46/2011 Customs to implement the fourteenth tranche of India ASEAN tariff concessions by substituting column (5) entries: serials 80 and 81 to "45.0", serial 83 to "50.0", serial 124 to "37.5", and serial 125 to "45.0"; effective from the 1st day of January, 2023.

Anti-dumping duty on semi-finished ophthalmic lenses from China to address dumped imports harming domestic industry.
An anti-dumping duty under section 9A of the Customs Tariff Act has been imposed on semi-finished ophthalmic lenses of plastic originating in or exported from China PR after findings of dumping below normal value and material injury to domestic industry. The product under consideration and specified exclusions are defined. The notification sets producer-specific duty rates (certain named producers nil; other producers and certain trade routes subject to a per-piece duty in USD, payable in Indian currency), effective for five years, with exchange-rate rules for duty calculation.

Customs duty exemption for Australia-origin goods depends on tariff entries, quota limits, and proof of origin compliance.
Customs duty exemption is granted for specified goods imported into the Republic of India from Australia, with varying rates across the listed tariff items and tables. In some cases the exemption also extends to Agriculture Infrastructure and Development Cess, and certain goods are subject to annual import quantities, in-quota rates, and annexure conditions. The benefit is available only if the importer proves Australian origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.

Rules of origin: criteria and procedures for preferential tariff treatment under the India-Australia trade agreement established.
These Rules set out criteria and procedures for qualifying goods as originating under the India-Australia Agreement, using Harmonized System classification and QVC tests (build up or build down). Origin may arise by being wholly obtained, meeting product specific rules in Annexure B, or satisfying CTSH plus specified QVC. They prescribe valuation rules, treatment of packaging, de minimis tolerances, cumulation, certificate issuance and content (Annexure A), documentation and five year record keeping, verification steps including requests and on site visits, and grounds for denial, suspension and penalties for non compliance.

Countervailing duty name change: producer name amended to KMCT (THAILAND) CO., LTD following designated authority recommendation.
The designated authority found the applicant's request to be a mere name change with no ownership or business-nature alteration and recommended substituting the former producer name with "KMCT (THAILAND) CO., LTD". The Central Government, exercising powers under the Customs Tariff Act and the Rules for identification, assessment and collection of countervailing duty on subsidised articles, has amended the prior countervailing duty notification to replace the producer name accordingly.

Anti-dumping duty on stainless-steel seamless tubes and pipes from China PR imposes producer-specific import charges.
An anti-dumping duty is imposed on stainless-steel seamless tubes and pipes under tariff heading 7304 originating in or exported from China PR after findings of dumping, material injury, and causation. The measure covers tubes up to 6 NPS (including non-prime grades), prescribes producer-specific duty rates per MT in USD (with some producers assigned nil rates and a residual rate for others), and includes imports originating elsewhere but exported from China PR. The duty, imposed under section 9A and related rules, is payable in Indian currency for five years, with exchange rate determined as per the Customs Act.

Cooperation and mutual administrative assistance in customs matters expanded to include Japan and the Philippines agreements.
The Central Government amends the principal customs notification to add two contracting states to the list of Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters. It inserts Japan, specifying an Implementing Agreement under the Comprehensive Economic Partnership Agreement and a Practical Arrangement on Information Exchange for customs procedures, and inserts the Republic of the Philippines, specifying an Agreement on Co-operation and Mutual Assistance in Customs Matters.

Exchange rate determination for customs conversion sets separate import and export currency rates under the applicable customs authority.
The notification fixes distinct rupee conversion rates for specified foreign currencies for customs valuation, separately listing rates applicable to imported goods and to exported goods in Schedule I and providing per hundred unit rates for certain currencies in Schedule II, and supersedes the prior notification while applying prospectively from the stated effective date.

Tariff valuation adjustments for imported commodities establish new customs reference values guiding import valuation and assessment.
The Central Board of Indirect Taxes & Customs substitutes prior tariff-value tables by fixing specified US dollar tariff values for edible oils, brass scrap, areca nut, and defined forms of gold and silver, under the authority of section 14(2) of the Customs Act, 1962; the amendment updates commodity descriptions, units of valuation, and explanatory exclusions and takes effect the day after publication.

Land customs station designation altered: Kakrawah removed from authorized clearance for baggage and passenger vehicles.
The notification omits the tenth proviso from the opening paragraph of Principal Notification No. 63/1994-Customs (N.T.), thereby removing Kakrawah's appointment as a land customs station for clearance of baggage, passenger vehicles and tourist vehicles, effected under the powers of section 7(1)(b) and (c) of the Customs Act, 1962.

Drawback export smuggling risk: two additional land customs stations added to restrict reinsertion of exported goods.
Under section 76(2) of the Customs Act, 1962, Notification No. 208/1977-Customs is amended by substituting in paragraph 2, clause (c) the words "Gauriphanta and Dharchula" with "Gauriphanta, Dharchula, Bhithamore and Barhni," thereby adding two land customs stations to the list of locations where goods exported under drawback claims are regarded as likely to be smuggled back into India.

Proper officer functions expanded to include reassessment, assessment, clearance and examination of postal goods under customs rules.
The notification amends the Table in Notification No. 26/2022 Customs (N.T.) to insert Section 84 entries assigning to the proper officer the functions of re assessment of entries relating to postal goods and, in separate entries, the functions of assessment, clearance and examination in respect of postal consignments. The amendment is effected under powers granted by the Customs Act and takes effect from publication in the Official Gazette.

Electronic declarations for postal export: mandatory PBE Automated System filing enables Customs screening and clearance of postal consignments.
These Regulations require postal authorities to operate a PBE Automated System for registration and filing of electronic declarations for postal exports, with two entry forms (PBE III for e commerce, PBE IV for other exports). Exporters or authorised agents must declare accuracy and compliance, present consignments at booking or foreign post offices, and ensure packages bear exporter declarations. Postal authorities must present goods and electronic data to Customs for inspection and assessment at the foreign post office, and proof of export and retained records must be produced on demand; penalties under the Act apply for contraventions.

Postal export documentation is revised through electronic-payment references and separate bill-of-export forms for e-commerce and other exports.
The amendment replaces the reference to international credit and debit cards with various electronic means in accordance with issued guidelines, and substitutes the Postal Bill of Export forms. PBE-I applies to e-commerce exports and requires e-commerce operator, website, payment transaction, SKU and tracking particulars. PBE-II applies to other postal exports. Both forms require exporter, consignee, parcel, product, invoice, valuation, duty and tax information, declarations on export rewards, zero-rating and tax exemption, and provide for customs examination and a Let Export Order.

Land Customs Stations amendment removes commodity-specific and seasonal trading restrictions at Nagarkata and Kulkuli stations.
The Central Board of Indirect Taxes and Customs has deleted two provisos from Notification No. 63/1994-Customs (N.T.): the proviso appointing Kulkuli Land Customs Station for the import of oranges only, and the proviso restricting trade through Nagarkata and Kulkuli Land Customs Stations to a defined seasonal period, thereby removing the commodity-specific designation and the seasonal trading limitation at those stations.