Corrigendum to Customs notification: Commissioner of Customs designation changed from NS V to NS I in table entries.
Correction to a customs notification replaces the Commissioner of Customs entry in the published Table: the designation recorded as "Commissioner of Customs, NS-V, Custom House, Nhava Sheva" is amended to read "Commissioner of Customs, NS-I, Custom House, Nhava Sheva" in columns (3) and (4).

Customs tariff exemptions revised to modify specified duty entries, altering exemption and duty treatment effective shortly.
The notification amends specified exemptions by substituting table entries: in the 2017 notification, column (4) for serial 21D is replaced with Nil and for serial 21F is replaced with 10%; in the 2021 notification, column (4) for serial 5 is replaced with 10%. The amendments are effected under statutory executive powers and take effect on the stated commencement date.

Customs Broker licence validity now covers surrender, inactivity-based invalidation, and renewal subject to eligibility, dues clearance, and compliance declarations.
Customs Broker licensing is amended to permit voluntary licence surrender, subject to payment of all government dues and absence of pending proceedings. Licences continue unless revoked, but become deemed invalid after one year of inactivity, excluding suspension periods. An invalid licence may be renewed from expiration upon prescribed application, continuing eligibility, and payment of the renewal fee. Renewal applicants must confirm dues, active bond and security, relevant changes in partners or directors, and prescribed compliance declarations.

Authorised carrier registration rules now address inactivity, renewal, voluntary surrender, suspension grounds and time-bound Customs inquiries.
Authorised carrier registration remains valid unless revoked, but becomes deemed invalid where the carrier is inactive in Customs-related business for one year, excluding suspension periods. A carrier may seek renewal in Form IA, with renewal available from expiry where registration eligibility is met. Registration may be voluntarily surrendered only after payment of all government dues and where no proceedings are pending. Revised suspension grounds cover regulatory or bond non-compliance, misconduct, insolvency, unsoundness of mind, and conviction; inquiry findings must be reported within ninety days of notice.

Leviability of integrated tax clarified: specified exempted goods remain subject to integrated tax and cess alongside customs duty.
The amendment replaces "Duty of customs" with "Said duty, tax or cess" for specified table entries and inserts an Explanation clarifying that goods at those entries are leviable to integrated tax and cess in addition to customs duty calculated on the specified value, and that the exemption applies only to any amount exceeding that calculated levy.

Leviability of integrated tax: specified exempted goods remain subject to IGST and cess in addition to customs duty.
Amendment to Notification No. 45/2017-Customs substitutes "Duty of customs" with "Said duty, tax or cess" for specified Table entries and adds an Explanation that, on recommendation of the GST Council, the goods concerned remain leviable to integrated tax and cess under the Customs Tariff Act in addition to the customs duty specified in the First Schedule; the exemption in those entries applies only to amounts of tax, cess and duty over and above the amounts calculated under the said valuation.

Fixation of tariff values establishes customs valuation benchmarks for specified edible oils, metals, and areca nut effective immediately.
The Central Board of Indirect Taxes & Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting Tables 1-3 to fix tariff values (in US dollars) for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver; the amendments take effect from 16 July 2021 and establish the commodity-specific tariff valuation benchmarks for customs assessment.

Exchange rate determination sets prescribed conversion rates for foreign currencies affecting import and export valuation.
The Board prescribes specific conversion rates for listed foreign currencies for customs valuation of imported and exported goods, effective from 16th July, 2021, with distinct rupee equivalents for imports and exports set out in two schedules; the notification supersedes the earlier specified notification except as to prior actions.

Customs duty exemption on select APIs and COVID test kit raw materials until specified dates, subject to concessional import procedure.
Exempts basic customs duty on imports of specified APIs and excipients for Amphotericin B (DMPC, DMPG, HSPC, DSPG, Egg Lecithin, Cholesterol HP) and on raw materials for manufacturing COVID test kits, subject to conditions. The exemption ends for Amphotericin B inputs after 31 August 2021 and for COVID test kit materials after 30 September 2021. Importers must follow the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 to claim the concession.

Customs mutual assistance agreements: Section 151B provisions extended to listed bilateral and multilateral CMAA, enabling administrative cooperation.
Provisions of section 151B of the Customs Act, 1962 are directed to apply to the listed agreements and arrangements on cooperation and mutual administrative assistance in Customs matters between India and specified contracting States, subject to the conditions, exceptions and qualifications contained in each agreement or arrangement, by exercise of the Central Government's power under sub section (2) of section 151B as notified on 1 July 2021.

Exchange rate determination for customs: specified currency rates govern conversion for imports and exports effective from the notification.
Under statutory authority of the Customs Act, the Board fixes conversion rates for specified foreign currencies for import and export goods, providing separate rates for imported and exported goods in Schedule I (unitary currencies) and Schedule II (per 100 currencies); the notification supersedes the prior exchange rate notification except as to past actions and makes the rates in the annexed schedules operative from the stated effective date.

Customs broker responsibility: notify changes in authorised cardholders and brokers are liable for employee acts under licence rules.
The corrigendum amends numbering and labels in Notification No. 41/2018 and adds that firms or companies must immediately notify the Deputy or Assistant Commissioner of Customs of any change in persons holding 'F', 'G' or 'H' cards engaged at a Customs Station; no other persons may be authorised employees. It imposes a supervisory duty on Customs Brokers, making them responsible for acts or omissions of their employees. It also restates grounds for licence revocation and forfeiture of security, including breach of bond, regulatory non compliance, misconduct, insolvency, unsoundness of mind, and conviction for offences.

Sea cargo manifest compliance period extended under the transhipment regulations, revising the deadline specified in regulation 15.
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 30 June 2021 to 31 July 2021. The amendment takes effect upon publication in the Official Gazette.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver set under Section 14(2).
Amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values in US dollars for listed imported goods - specific edible oils, brass scrap, areca nuts, and specified forms of gold and silver - indicating unit bases for valuation and taking effect from the stated commencement date.

Anti-dumping duty extension on MDF from Vietnam maintained for a specified period under Customs Tariff Act review.
Extension of anti-dumping duty on Plain Medium Density Fibre Board (MDF) having thickness of 6mm and above, originating in or exported from Vietnam and covered by tariff items 44111300 and 44111400, by inserting paragraph 3 into Notification No. 34/2016 Customs (ADD) to keep the duties specified at serial numbers 1-6 in force up to and inclusive of 13th March, 2022, unless revoked, superseded or amended earlier.

Anti-dumping duty continuation on viscose staple fibre extended to remain in force unless revoked or superseded.
The Central Government amends Notification No. 43/2016 Customs(ADD) to extend the anti-dumping duty on Viscose Staple Fibre (excluding Bamboo, Dyed, Modal and Fire retardant fibres) originating in or exported from China PR and Indonesia, inserting a paragraph that the duty shall remain in force up to and inclusive of 31st October, 2021, unless revoked, superseded or amended earlier.

Anti dumping duty extension preserves levy on PVC Flex Film from China PR pending continuation review.
The Central Government amends Notification No. 42/2016 Customs (ADD) to insert a provision that, notwithstanding paragraph 2, the anti dumping duty on PVC Flex Film originating in or exported from China PR shall remain in force up to and inclusive of 31st January, 2022, unless revoked, superseded or amended earlier, exercising powers under sub sections (1) and (5) of section 9A of the Customs Tariff Act read with rules 18 and 23 of the Anti dumping Rules, following a review initiated by the designated authority under sub section (5) of section 9A.

Anti-dumping duty continuation on cold-rolled steel extended under Customs Tariff Act review and rule provisions.
The Central Government amended Notification No. 18/2017-Customs (ADD) to insert a paragraph stating that the anti-dumping duty on Cold-Rolled flat products of alloy or non-alloy steel from China PR, Japan, Korea RP and Ukraine shall remain in force up to and inclusive of 15th December, 2021, unless revoked, superseded or earlier amended. The extension was made pursuant to continuation review provisions of the Customs Tariff Act and the relevant anti-dumping rules following initiation of review by the designated authority.

Anti-dumping duty extension for hot-rolled flat steel imports from specified countries remains in force until 15 December 2021.
Amendment inserts a new paragraph in the principal notification providing that the anti-dumping duty on hot-rolled flat products of alloy or non-alloy steel from specified countries shall remain in force up to and inclusive of 15th December, 2021, unless revoked, superseded or amended earlier, thereby extending the temporal scope of the existing duty without changing the product coverage.

Anti-dumping duty extension on tyre curing presses from China extends levy through end of November, reinforcing continuation pending review.
Extension of Anti-Dumping Duty on Tyre Curing Presses from the People's Republic of China by substituting the prior terminal date in paragraph 3 of the principal notification, thereby prolonging the levy on goods under tariff item 8477 51 00. The amendment is effected under sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 and rules 18 and 23 of the Anti-dumping Rules, following a review initiation and request from the designated authority.