Tariff value fixation for imports updates valuation tables for edible oils, metals and areca nut, affecting customs assessment.
The Board, invoking section 14(2) of the Customs Act, substitutes revised TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified imports including edible oils, brass scrap, areca nut, and specified forms of gold and silver, with valuation units identified per metric tonne, per kilogram, or per ten grams and limited explanatory scope for certain precious metal entries; the amendment takes effect from the stated effective date.

Customs duty schedules for specified imports from Australia updated, substituting tariff tables with new BCD and AIDC rates.
The Central Government amends the earlier customs notification by substituting TABLE I and TABLE II to prescribe revised Basic Customs Duty rates (including ad valorem and specific duties) and, in TABLE II, corresponding Additional Import Duty rates for listed tariff items; TABLE II also sets conditional AIDC treatment for certain bottled beverages based on CIF value bands. The substituted tables replace their predecessors and are to be applied from the notification's commencement; a corrigendum corrects publication text.

Duty free tariff preference extended to Democratic Republic of Congo by amendment adding it to Least Developed Countries list.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No. 96/2008 Customs by inserting a new serial entry in its Schedule to include the Democratic Republic of Congo, thereby extending duty free tariff preference treatment for Least Developed Countries to that State through Notification No. 67/2023 Customs.

Anti-dumping duty: producer name change to Dongkuk Coated Metal Co. Ltd. updates the relevant import duty notification.
The designated authority found that a producer's corporate name change did not affect production, process, end-use, customer base or management and recommended updating the final findings. The Central Government, exercising powers under the Customs Tariff Act and anti-dumping rules, amended the earlier anti-dumping duty notification to substitute the producer's listed name with "Dongkuk Coated Metal Co. Ltd." in the notification table entry.

Sea cargo manifest compliance period extended under the transhipment regulations, continuing the specified arrangement until March 2024.
Sea Cargo Manifest and Transhipment compliance under the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the period specified in regulation 15(2) from 31 December 2023 to 31 March 2024. The amendment takes effect upon publication in the Official Gazette.

Anti-dumping duty on wheel loaders from China imposed with differentiated producer-specific rates to counter dumped imports.
Imposition of anti-dumping duty on wheel loaders from China PR follows designated authority findings that dumped exports caused material injury to the domestic industry; the Central Government prescribes producer-specific ad valorem duties on CIF value, defines the subject goods and includes CBU and SKD while excluding CKD and components, sets technical concurrent exclusions and battery-operated exemptions, and specifies valuation and temporal application rules for the levy.

Anti dumping duty on gypsum boards/tiles imposed on imports from China PR and Oman, with producer specific rates.
Imposes anti dumping duty on imports of Gypsum Board / Tiles with lamination at least on one side from China PR and Oman, based on findings of dumping and material retardation to the domestic industry. The notification prescribes producer and country specific duty rates per metric ton in USD for named exporters and residual categories, applies for five years from publication unless amended, requires payment in Indian currency, and provides that the government's notified exchange rate as of the bill of entry presentation date will be used for conversion.

TRQ access for India UAE CEPA enables notified holders to import gold and take delivery through IFSCA vaults.
The amendment substitutes Condition No. 2 to require that the IEC in a TRQ authorization be of nominated agencies (RBI notified banks; DGFT notified agencies), qualified jewellers notified by IFSCA through IIBX, or valid India-UAE TRQ holders notified by IFSCA through IIBX; such holders may obtain physical delivery via IFSCA registered vaults in SEZs per IFSCA guidelines. Importation must follow the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, except where the importer and TRQ holder are the same entity.

Anti-dumping duty on industrial laser machines from China PR imposed with producer-specific rates and five-year validity.
Anti-dumping duty is imposed on industrial laser machines used for cutting, marking or welding, including fully assembled, SKD and CKD forms, falling under the specified tariff items and originating in or exported from China PR. The measure applies on the basis of final findings of dumped exports, material injury to the domestic industry, and causal link between the dumped imports and injury. The duty is producer-specific, includes a residual rate for other producers, is payable in Indian currency, and remains in force for five years unless revoked, superseded or amended earlier.

Exchange rate determination for customs conversion effective, setting distinct import and export currency conversion rates.
The Central Board of Indirect Taxes and Customs determines rates for converting specified foreign currencies to Indian rupees for customs valuation of imported and export goods, effective from 22nd December, 2023, and superseding an earlier notification except for prior actions. Schedule I provides per-unit exchange rates with separate columns for imported and export goods; Schedule II provides exchange rates per 100 units for designated currencies, also distinguishing imported and export rates.

Extension of customs exemption period extends notification expiry to 31st March 2025 but excludes certain edible oils from April.
The notification substitutes the prior expiry date with 31st March, 2025 for the customs relief provided in the principal notification, and adds a proviso that the relief shall not apply to the goods specified at serial numbers 1, 2 and 3 of the Table on or after 1st April, 2024.

Exchange Rate Adjustment for Norwegian Kroner alters import and export conversion rates under Customs Act.
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, substitutes the entry for Norwegian Kroner in Schedule I of Notification No. 90/2023 CUSTOMS (N.T.), prescribing distinct conversion rates for imported goods and for exported goods. The substitution is effected by Notification No. 92/2023 Customs (N.T.) and takes effect from the specified effective date, requiring application of the revised exchange rates in customs valuation and related customs procedures.

Tariff value fixation updated for edible oils, metals, and areca nut, altering customs valuation and import assessment.
Fixation of tariff values by substituting Tables 1-3 in the principal Customs notification, setting US dollar tariff values for edible oils, brass scrap, areca nut, and specified forms of gold and silver, with values expressed per metric tonne or appropriate smaller units and explanatory notes delimiting included and excluded forms; the amendment updates the import valuation framework and declares its date of effect.

Anti-dumping duty corrigendum removes specified tariff subheadings from prior notification, amending its operative schedule and table.
Corrigendum to Notification No. 12/2023-Customs(ADD) omits three specified tariff subheadings from the earlier anti-dumping duty notification by deleting a listed line on page three and removing corresponding entries in the table on page four, thereby narrowing the schedule of items previously included in the anti-dumping duty measures; the corrigendum records the relevant Gazette references and file identifier for the amendment.

Anti-dumping duty on Synthetic Grade Zeolite 4A imposed for injury caused by dumped imports from Thailand and Iran.
Anti-dumping duty was imposed on Synthetic Grade Zeolite 4A imported from Thailand and Iran, following final findings of dumping, injury, and price underselling. The notification specifies different duty rates based on origin, export country, and producer, and provides that the duty will operate for five years from publication unless earlier revoked, superseded, or amended. Customs authorities may verify claimed UAE origin, and the exchange rate for duty calculation is determined under the Customs Act.

Exchange Rate Determination: revised foreign currency rates set for customs valuation, governing import and export conversions nationwide.
The Central Board of Indirect Taxes and Customs determines exchange rates for specified foreign currencies into Indian rupees for customs valuation of imported and export goods, effective 8th December, 2023, listing distinct rates for imports and exports across two schedules and superseding Notification No. 84/2023 Customs(N.T.) with preservation of prior acts; the notification records subsequent administrative amendments to particular currency entries and later supersession.

Customs duty exemption for Yellow Peas applies to imports with bill of lading issued by specified cut off.
Exempts imports of Yellow Peas under the specified tariff item from the whole of customs duty and from the whole of the Agriculture Infrastructure and Development Cess when the Bill of Lading for the goods is issued on or before the specified cut-off date, with the exemption granted under statutory powers in the Customs Act and the Finance Act and subject to the condition set out in the notification Table.

Fixation of tariff values adopted for specified edible oils, metals and areca nut, modifying customs valuation consequences.
Amendment under section 14(2) of the Customs Act substitutes Tables 1-3 in Notification No. 36/2001-Customs (N.T.), fixing commodity-specific tariff values in US dollars for listed edible oils, brass scrap, areca nuts, and specified forms of gold and silver, clarifying scope for entries that rely on benefits under an earlier notification and providing explanatory notes for certain forms; the amendment takes effect on the stated commencement date.

Customs tariff amendment: new table entry added to update exemption schedule under section 25 authority.
Amends the principal customs exemption notification by inserting a new TABLE I entry (serial 1271A) under the authority of section 25(1) of the Customs Act, 1962, specifying a tariff classification, a broad goods description, and the applicable table entry to align the schedule with subsequent amendments; the amendment is published as an addition to Notification No. 22/2022-Customs.

Exemption of deposits under Customs Act: effective date for notification extended to 20 January 2024.
Exercising powers under sub section (4) of section 51A of the Customs Act, the Board amends Notification No. 19/2022 Customs (N.T.) by substituting in paragraph 2 the date '1st December, 2023' with the new operative date '20th January, 2024', thereby extending the timeline for the exemption of deposits under the existing notification.