Exchange rate determination: Customs-prescribed conversion rates set for specified foreign currencies for import and export valuation purposes.
The Central Board of Indirect Taxes and Customs, under the Customs Act authority, prescribes distinct exchange rates for specified foreign currencies for import and export valuation, effective from the operative date, as set out in Schedule I (per unit) and Schedule II (per 100 units); the notification supersedes the prior notification except as to prior actions and is itself noted as superseded by a subsequent administrative notification.

Anti-dumping duty on opal glassware imports continued after review due to ongoing dumping and risk of injury to domestic industry.
The Central Government has continued imposition of anti-dumping duty on opal glassware following the designated authority's review which found continued dumping and vulnerability of the domestic industry; duties are prescribed by tariff heading, country of origin and export and are to be worked out as a percentage of the CIF value, payable in Indian currency, with computation guided by existing Customs Act exchange-rate and assessable-value rules, and are effective for a fixed statutory term unless earlier revoked, suspended or amended.

Tariff value fixation updates customs valuation for edible oils, metals and areca nut, effective end of July.
The Central Board of Indirect Taxes & Customs substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (N.T.) notification to prescribe updated tariff values for specified edible oils, brass scrap and areca nuts (USD per metric tonne) and to set unit tariff values for defined forms of gold and silver with explanatory scope, effective from 30th July 2022.

Reduction in duty on crude vegetable oils extended, with specified items excluded from application from October.
The notification amends Notification No. 49/2021-Customs by substituting the earlier terminal date with a later date to extend the reduced duty/AIDC relief on specified crude vegetable oils, 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 1 October, thereby excluding those items from the extended concession.

Exchange rate determination sets prescribed conversion rates for specified foreign currencies for import and export valuation.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, determines that the rupee conversion rates specified in Schedule I and Schedule II shall, with effect from 22nd July, 2022, be the rates for converting each listed foreign currency into Indian rupees (and vice versa) for purposes relating to imported and export goods; Schedule I provides per unit rates and Schedule II provides rates per 100 units, each with separate import and export columns.

Customs advance-ruling procedure adopts online filing, flexible hearings, statutory service, withdrawal before ruling, and commercial confidentiality protection.
Customs advance-ruling procedure is revised to provide for online filing through a common portal and online fee payment, with an interim quadruplicate application and demand-draft process until that system is operational. Hearings may occur at a place fixed by the Authority or through a medium considered appropriate on request. Service of notices and documents is governed by the Customs Act. Applicants may withdraw an application before pronouncement of an advance ruling, and the Authority may protect commercially confidential information on request. Form CAAR-1 requires only one jurisdictional customs commissioner to be identified.

Tariff rate quota import eligibility via IIBX: requires nominated agency IEC and GSTIN of the jewellery manufacturer.
The notification permits TRQ holders to import gold through the India International Bullion Exchange under the TRQ mechanism by substituting Condition No. 2: the IEC in the TRQ must be that of nominated agencies notified by RBI, DGFT, or IFSCA (for qualified jewellers via IIBX), and TRQ authorizations must include the GSTIN of the jewellery manufacturer. Imports must follow the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

Tariff value fixation sets revised import valuation benchmarks for edible oils, metals, brass scrap and areca nut effective immediately.
The Central Board substitutes revised TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to prescribe unit tariff values for specified edible oils, brass scrap, listed gold and silver categories (with scope explanations), and areca nut, thereby setting customs valuation benchmarks for those imported goods, effective from the stated commencement date.

Proper officer designation added: Deputy or Assistant Director of Revenue Intelligence authorised for specified investigative powers, effective on publication.
Amendment inserts a new Table entry designating the Deputy Director of Revenue Intelligence or the Assistant Director of Revenue Intelligence as the recognised proper officer for the cited statutory provision, thereby modifying Notification No.26/2022-Customs (NT.). The change is effected under specified powers of the Central Board of Indirect Taxes and Customs and is effective from the date of its publication in the Official Gazette.

Tariff value fixation for specified imports amended via notification replacing customs tariff tables, effective from mid July.
Central Board of Indirect Taxes and Customs amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values in US dollars for specified imports: edible oils (various palm and soybean oil categories), brass scrap (all grades), gold and silver in defined forms, and areca nuts. The entries record the applicable tariff values (several noted as unchanged) and include explanatory definitions for certain precious-metal entries. The amendment is effective from 14 July 2022.

Integrated tax exemption withdrawal removes IGST relief on research equipment imports for public-funded institutions.
The amendment deletes the words "and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act" from Notification No. 51/96-Customs, removing the exemption from integrated tax on the specified imports; the change is effected under powers in the Customs Act and the Customs Tariff Act and comes into force on the eighteenth day of July, 2022.

Scope of exemption expanded to permit additional entities to import specified defence equipment under the customs notification.
The notification amends Notification No. 19/2019-Customs by substituting the opening paragraph to expand eligible importers: in addition to the Ministry of Defence, Defence forces, Defence Public Sector Units and other Public Sector Units, the words "or any other entity" are added so that such entities may import specified defence equipment and parts under the exemption. The amendment is effected under statutory powers and is effective from 18th July, 2022.

Customs duty exemption grants duty-free import for DEC tablets with certificate for filariasis control programmes.
Inserting serial 213A into Notification No. 50/2017 exempts Diethylcarbamazine (DEC) tablets from customs duty and IGST (NIL). The Table entry for S. No. 404 is amended to substitute column (5) with 12% IGST. The Annexure adds a condition that importers must produce a certificate from an officer not below Deputy Secretary in the Ministry of Health and Family Welfare certifying supply free of cost for the National Filaria Control Programme or other centrally sponsored filariasis programmes to avail the exemption.

Controlled delivery authorisation enables supervised movement of suspect consignments with required approvals, monitoring and foreign consultation.
Controlled delivery permits supervised movement of a suspect consignment liable to confiscation where a proper officer applies in FORM-I and the specified authority may approve and authorise the operation, issue a FORM-II general authorisation to prevent interception by other enforcement agencies, permit non material affixation of marks or track and trace devices, require consultation with foreign competent authorities for consignments destined abroad, and mandate reporting on completion or termination with ensuing notification to foreign authorities when applicable.

Tariff heading amendment: substitution of tariff classification for open cells used in TV panel manufacture.
Amends the customs exemption notification by substituting the tariff heading in the Table against the stated serial entry of Notification No. 50/2017 Customs to change the classification applicable to open cells used in the manufacture of TV panels, reflecting an administrative revision of tariff classification under powers conferred by the Customs Act and the Customs Tariff Act.

Anti-dumping duty: table amended to allow specified producer's exports from any country including Indonesia under duty schedule
The notification substitutes the duty table in No. 28/2018-Customs (ADD), specifying tariff items, goods description, country of origin, country of export, named producers and exporters, and corresponding anti-dumping duty rates. It updates multiple entries for Indonesian, Malaysian and Thai producers and exporters and explicitly sets the country of export for PT. ENERGI SEJAHTERA MAS (producer) and Sinarmas CEPSA Pte. Ltd. (exporter) to "Any country including Indonesia," thereby broadening export sourcing in the duty schedule.

Exchange rate determination for customs: distinct rupee-equivalent rates set for imports and exports, effective from the stated date.
Notification No. 58/2022 determines the rate of exchange of specified foreign currencies into Indian rupees for Customs Act purposes, prescribing separate rupee-equivalent rates for imported goods and for export goods, effective from 8th July, 2022, and superseding Notification No. 51/2022 except as to prior actions. The Notification includes Schedule I (unit rates for major currencies) and Schedule II (rates per 100 units for specified currencies).

Extension of customs exemption period for raw cotton: deadline moved from end of September to end of October.
The Central Government, invoking powers under sub section (1) of section 25 of the Customs Act, 1962 and section 124 of the Finance Act, 2021, amends Notification No. 21/2022 Customs by substituting the date specified in paragraph 2, thereby extending the period during which the tariff exemption for raw cotton remains available; the amendment is made as necessary in the public interest and does not alter other terms of the original notification.

Courier re-import of returned e-commerce jewellery requires matched export records, identity verification, compliance limits, and tax-benefit neutralisation.
Courier re-import of eligible jewellery and imitation jewellery returned through the same e-commerce platform and courier mode is permitted subject to prescribed conditions. The authorised courier must file the re-import entry for the same exporter and terminal, link the return to the corresponding export, upload return confirmation, state the reason for return, and establish that the item is unchanged and identifiable as the exported item. The framework requires valid exporter registrations, export reconciliation, filing within the prescribed period, compliance with value and frequency ceilings, and neutralisation of export-related tax benefits.

Transitional provisions for sea cargo manifest and transhipment compliance were extended until the revised expiry date.
Transitional provisions under the Sea Cargo Manifest and Transhipment Regulations, 2018 were extended through an amendment to regulation 15(2). The expiry date for the applicable transitional period was changed from 30 June 2022 to 31 December 2022. The amendment took effect upon publication in the Official Gazette.