Fixation of tariff value: updated customs tariff values for edible oils, metals, areca nut, gold and silver take effect.
The Central Board of Indirect Taxes and Customs substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal customs valuation notification to fix tariff values for specified imports-setting US dollar rates per metric tonne or per unit for edible oils, brass scrap, areca nut, and specified forms of gold and silver-and provides that the substitution takes effect from 1 July 2022.

Exemption from integrated tax on imports under AA/EPCG/EOU schemes continues with clause removals and conditional wording.
Continues the Exemption from Integrated Tax and Compensation Cess on goods imported under AA, EPCG and EOU schemes by amending specified prior notifications: omitting listed clauses from the opening paragraphs of certain 2015 and 2016 notifications and substituting the proviso wording in the 2003 notification so that the exemption is expressly "subject to the following conditions."

Basic Customs Duty increase on gold imports under India-UAE trade quota raises the applicable tariff rate for those consignments.
The Central Government, invoking section 25(1) of the Customs Act, 1962, by Notification No. 36/2022 Customs dated 30 June 2022, amends Notification No. 22/2022 Customs by substituting the Table III entry for S. No. 12 in Column (5) from "6.6" to "11.5", thereby increasing the Basic Customs Duty rate applicable to specified gold imports under the India-UAE CEPA tariff rate quota.

BCD exemption rate increase for gold imports under the replenishment scheme raises the basic customs duty applicable to such imports.
The notification modifies the tariff entry for gold imported under the replenishment scheme by substituting the previously listed rate with a higher rate in the Table against the relevant serial entry, thereby altering the rate applicable under the BCD exemption for such imports; the amendment is effected under the executive's statutory customs powers and articulated as necessary in the public interest.

Exemption from Social Welfare Surcharge: imports of specified gold tariff heading were exempted, later rescinded.
Exemption from Social Welfare Surcharge was granted for imports of goods classifiable under the gold tariff heading specified in the First Schedule to the Customs Tariff Act, relieving those imports from the surcharge leviable under the Finance Act; that exemption was later rescinded by a subsequent notification.

Customs duty rates on imported gold increased by amendment, substituting higher specified duty entries in tariff notification.
Amendment to Notification No. 50/2017 Customs substitutes higher duty entries in the notification's Table: the entry at S. No. 354 in Column (4) is replaced; both entries at S. No. 356 in Column (4) are replaced; and the entry at S. No. 357A in Column (4) is replaced, thereby revising the customs duty rates for those tariff items.

Customs exemption for petroleum and aviation fuel suspends the additional customs duty equivalent to special excise duty on importation.
Exempts imports of crude petroleum and aviation turbine fuel from the entirety of the additional duty of Customs under subsection (1) of section 3 of the Customs Tariff Act, to the extent equivalent to the Special Additional Excise Duty under section 147 of the Finance Act, 2002, when falling within the specified tariff headings in the First Schedule and imported into India.

Exchange rate revision: Swiss franc customs rate amended, affecting import and export valuation for clearance and duty computation.
Amendment substitutes the Serial No.17 entry in Schedule I of Notification No.51/2022 CUSTOMS (N.T.) to revise the Swiss franc exchange rate table, specifying distinct rupee equivalents for imported goods and for exported goods; the Central Board issues this change under the Customs Act, to take effect on 30 June 2022 for customs valuation and related purposes.

Exchange rate amendment for Turkish Lira updates customs valuation rules, altering import and export conversion rates.
The Central Board of Indirect Taxes and Customs, under section 14 of the Customs Act, 1962, substitutes serial No.18 in Schedule I of Notification No.51/2022 CUSTOMS (N.T.) to prescribe the rate of exchange of one unit of Turkish Lira equivalent to Indian rupees for imported goods and for exported goods, with the substitution taking effect from 29th June, 2022.

Customs Broker association membership requires jurisdictional enrolment, while compliance deadlines may be extended for reasons beyond control.
Customs Brokers must enrol in the recognised Customs Brokers' Association in every jurisdiction where they operate, where such an association exists at the Customs Station. They cannot hold membership in more than one association simultaneously in a particular jurisdiction. The Board may extend the period for compliance with prescribed duties or obligations where an applicant, Customs Broker, or NACIN demonstrates reasons beyond its control and fulfils other applicable conditions, with reasons recorded in writing.

Exchange rate determination updates foreign currency-to-rupee conversion rates for import and export purposes, effective as specified.
Determination of the rate of exchange for specified foreign currencies into Indian rupees under the Customs Act prescribes separate conversion rates for imported and export goods in two annexed schedules, supersedes a prior notification, and makes the listed rates operative from the stated effective date while preserving actions taken under the earlier notification.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver; substitution of customs tariff tables.
Fixes tariff values by substituting TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) under the power of sub-section (2) of section 14 of the Customs Act, 1962, with revised values effective from 16th June, 2022. TABLE-1 sets US$ per metric tonne values for specified edible oils and brass scrap; TABLE-2 sets unit US$ values and definitions for specified forms of gold and silver; TABLE-3 sets the US$ per metric tonne value for areca nuts.

Anti-dumping duty on Fluoro Backsheet imposed with producer- and export-origin specific rates, payable in Indian currency.
Anti-dumping duty is imposed on Fluoro Backsheet excluding transparent backsheet under tariff headings 3920 and 3921 for imports originating in or exported from China PR and for goods exported from China PR though originating elsewhere, with producer specific rates for Jolywood (Suzhou) Sunwatt Co. Ltd. and other producers. Duties are specified per unit in a foreign currency but payable in Indian currency, levied for five years from Gazette publication unless earlier changed, and the exchange rate for conversion is the Government notified rate with the relevant date being the bill of entry presentation date.

Correction to Customs Tariff Notification replaces wording 'against' with 'after' in the English text, per Gazette corrigendum.
Corrigendum to Notification No. 27/2022-Customs (G.S.R. 379(E)) published as G.S.R. 431(E) directs that in the English version, at page 4 line 19, the word 'against' be read as 'after', effecting a textual correction to the cited Gazette notification.

Anti-dumping duty sunset extension: duty on specified pneumatic radial tyres from China remains in force until 17 December 2022.
The Central Government amended Notification No. 45/2017 Customs (ADD) to insert a paragraph providing that the anti-dumping duty on new/unused pneumatic radial tyres for buses and lorries/trucks originating in or exported from China shall remain in force up to and inclusive of 17th December 2022, unless revoked, superseded or amended earlier, following a review initiation under the Customs Tariff Act and the anti-dumping rules.

Extension of security validity and certificate furnishing period for provisional mega power projects; regulatory timelines lengthened.
Amendment lengthens specified regulatory timelines in Condition No. 95, clause (ii)(a) of the ANNEXURE to Notification No. 50/2017-Customs by substituting the prior durations with extended durations, thereby extending the validity period of security in the form of Fixed Deposit Receipt or Bank Guarantee and separately extending the period allowed for furnishing the final Mega power project certificate for provisional mega power projects.

Anti-dumping duty revocation on hydrogen peroxide from specified origins removes prior import measure, subject to past actions.
Revokes the anti-dumping duty on hydrogen peroxide under tariff item 2847 00 00 imported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand by rescinding Notification No. 28/2017 Customs (ADD), removing the import-specific anti-dumping measure while preserving the legal effect of acts or omissions that occurred before the rescission.

Anti-dumping duty extension for Toluene Di Isocyanate maintains levy on imports from specified countries until further action.
Extension of anti-dumping levy on Toluene Di Isocyanate (TDI) originating in or exported from specified countries by amending the principal customs notification; the designated authority initiated a review under the Customs Tariff Act and anti-dumping rules, and the Central Government inserted a provision preserving the levy for a further limited period subject to earlier revocation, supersession or amendment.

Exchange rate determination: notified import and export conversion rates for specified foreign currencies, superseding the prior notification.
Under the Customs Act authority, the Board fixes conversion rates for specified foreign currencies for customs valuation, prescribing distinct import and export rates in Schedule I and Schedule II (per unit and per hundred units respectively), and superseding the prior exchange rate notification while preserving prior actions; these rates operate from the notification's effective date for purposes relating to imported and exported goods.

Provisional assessment of saccharin imports from Thailand pending anti circumvention investigation, with possible retrospective countervailing duty.
Provisional assessment is ordered on all imports of Saccharin from Thailand pending an anti circumvention investigation into alleged circumvention of countervailing duty on Saccharin from China PR; such provisional assessment may be secured by a security or guarantee to cover any deficiency, and importers will be liable to pay any subsequently imposed countervailing duty retrospectively from the investigation's initiation.