Duty credit issuance: export duty credits allowed only for specified garments, conditioned on export proceeds realisation and recovery safeguards.
Duty credit for exported garments and made ups is issuable only for specified items and rates, claimed via shipping bill or electronic entry and allowed by Customs after checks; credits are usable solely for payment of customs duty on imports. Credits are conditional on realisation of export sale proceeds within the foreign exchange law period, with specific ineligibilities and special rules for certain destinations. Cancellation, suspension and recovery procedures apply where provisions are contravened or proceeds are unrealised, including repayment with interest and recovery under the Customs Act.

RoDTEP duty credit rules: issuance, electronic claim requirements, use for customs duty, realisation and recovery conditions.
Duty credit under RoDTEP is issued in lieu of remission of duties/taxes on inputs used in exported goods where not otherwise exempt, at notified rates/caps with value limited to declared FOB or up to 1.5 times market price. Claims require item level declaration in the shipping bill, bill of export or electronic export entry and processing on the customs automated system; issuance is subject to customs checks, filing of export manifest/report and applicable e scrip/electronic ledger rules. Duty credit is usable only for customs duty payments on imports and is conditional on realisation of export proceeds within the FEMA period; ineligible export categories are set out in the annexed Table.

Advance Authorisation exemption for inputs for prohibited exports allows customs duty relief subject to compliance and obligations.
Materials imported under an Advance Authorisation issued under the Foreign Trade Policy, 2023 for manufacture of a resultant product that is prohibited for export are exempted from customs duty, additional duties, integrated tax, compensation cess, safeguard, countervailing and anti-dumping duties, subject to conditions including production of the authorisation at clearance, conformity to its specifications, adherence to SION or prior-fixed norms, execution of a bond securing duty payment if conditions fail, discharge of export obligations through specified ports/ICDs/LCSs, non-transferability and actual user restrictions, and permitted re-export if materials are defective.

Exemption from customs duty for imports under Advance Authorisation for Annual Requirement subject to prescribed compliance and bonds.
The notification exempts materials imported against a valid Advance Authorisation for Annual Requirement with actual user condition from customs duty and specified additional levies, subject to production of the authorisation, compliance with SION and declaration requirements, execution of bonds or submission of certificates where export obligations or credit facilities interact with exemption eligibility, permitted ports and warehouses, restrictions on disposal, and specified exclusions for particular supply categories.

Advance Authorisation exemption for imported materials permits duty free inputs subject to compliance, bonds, and export obligation discharge.
Exempts materials imported for manufacture of specified final goods from customs and certain additional duties when imported under an Advance Authorisation for deemed export, conditional on production of the authorisation with detailed endorsements, discharge of export obligations, bonds or securities where obligations remain, post clearance certification of use if Central Excise facilities were availed, permitted movement through specified ports or SEZs, non transferability except to compliant job workers, and specified exclusions for safeguard and anti dumping duties.

Advance Authorisation exemption for imported inputs permits duty relief subject to authorisation, bonds, and proof of export fulfilment.
Exemption from customs and specified ancillary duties is extended to materials imported under a valid Advance Authorisation issued under the Foreign Trade Policy, 2023, provided the authorisation is produced at clearance, the imported materials match the authorisation's description and limits, and required bonds, securities or alternative proofs and certificates are furnished where exports obligations are not yet discharged or where tax credits or rebates have been availed. Restrictions apply to permitted ports, transfer of materials, timelines for export obligation discharge and re export of defective goods.

Courier regulation amendment increases declared value threshold and removes a proviso, altering declaration processing rules.
Amendment to regulation 2(2) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations deletes the proviso to clause (b) and substitutes the punctuation with a semicolon, and replaces the words in clause (c)(ii) to increase the declared value threshold at both occurrences, with effect from 1 April 2023.

Customs threshold increase for courier clearances expands eligibility and alters related procedural and documentation provisions immediately.
Amendments to the Courier Imports and Exports (Clearance) Regulations, 1998, effective 1 April 2023, delete the proviso in regulation 2(2)(e)(iii) and change punctuation, substitute a higher monetary limit in regulation 2(2)(e)(v), and increase the monetary ceiling in the first proviso of regulation 6(3), thereby raising the eligibility threshold for courier clearance procedures.

Commencement of Finance Act provisions: central government notifies commencement dates for specified sections of the Act.
The Central Government, invoking clause (b) of sub section (2) of section 1 of the Finance Act, 2023, appointed commencement dates by notification: the 31st March, 2023 for clauses (a) and (b) of section 135, and the 1st April, 2023 for sections 128 and 131, effecting the administrative activation of those statutory provisions.

Tariff value fixation updates import valuation for edible oils, metals and areca nut effective from the stated date.
Amendment to Notification No. 36/2001-Customs (N.T.) substitutes TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified imported goods, including edible oils (various palm and soybean oil entries), brass scrap (all grades), areca nuts, and specified forms of gold and silver, with unit-specific valuation measures and explanatory clarifications; the notification is effective 1 April 2023 as Notification No. 20/2023-Customs (N.T.).

Tariff concessions under India-UAE CEPA: customs notification substitutes tariff tables, revises duties, quotas and import conditions effective April.
The notification substitutes TABLE I, TABLE II and TABLE III of Notification No. 22/2022 Customs, revising basic customs duty rates, specifying AIDC rates for listed tariff items, introducing quota based in quota tariff and AIDC treatment with stated quota quantities, and amending Annexure conditions to require nominated agencies' IEC in TRQ authorisations and compliance with concessional import procedure; these measures implement the first tranche of India-UAE CEPA concessions and take effect from 1st April, 2023.

Tariff schedule amendment under customs law updates rates and concession entries for specified imports from Mauritius.
The notification amends an earlier customs notification to substitute a revised Table 1 of applied duty rates for listed tariff items, substitute Table 2 to set specified tariff concessions for certain HS eight digit entries, and amend Table 4 to change the quantitative limit for a listed item; the amendments are made under section 25 of the Customs Act and come into force on the stated commencement date.

Exemption of deposits: scope expanded to include electronic use and effective date deferred by customs notification amendment.
The amendment inserts the word electronic after 'used for making' in paragraph 1(III) of Notification No.19/2022 Customs (N.T.), thereby specifying electronic use within the exemption description, and substitutes the implementation date in paragraph 2 with a later date, deferring the notification's commencement, effected through Notification No.19/2023 Customs (N.T.).

Exemption of deposits under section 51A(4) for specified imports/exports and baggage granted temporarily, excluding electronic payment deposits.
Exemption is granted from all provisions of section 51A of the Customs Act, 1962 for deposits relating to goods at customs stations without automated systems, goods through International Courier Terminals, accompanied baggage, and deposits other than those used for electronic payment of customs duty, integrated tax, GST Compensation Cess, interest, penalty or fees; the exemption is effective from 1 April 2023 until the notification's substituted terminal date.

Health cess exemption for X ray machine components maintained; concessional imports require compliance with specified end use import rules.
The notification amends notification 8/2020 Customs by omitting the figures "564A, 564B, 564C" and inserting a new entry listing goods for use in the manufacture of X ray machines (including static user interfaces, diagnostic tables, vertical buckys, tube suspensions, high frequency X ray generators, grids, multileaf collimators/irises, medical grade monitors, flat panel detectors including scintillators, and X ray tubes). Importers must follow the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The amendment takes effect 1 April 2023.

Customs exemption for FSMPs used in rare disease treatment permitted on import subject to certified medical authorization.
A new tariff entry S. No. 607B exempts from basic customs duty Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases specified in List 38, provided imported for personal use and accompanied by a certificate from specified health authorities as prescribed in newly inserted Condition 115; failure to produce the certificate or acceptable undertaking will render the importer liable to pay duty. The amendment also inserts List 38 enumerating specified rare diseases and makes related updates to medical and textile machinery concession entries.

Appointment of airport for customs operations: Mopa added for unloading of imports and loading of exports.
The CBIC amends Notification No. 61/94 Customs (N.T.) to designate Mopa airport in Goa as an authorized location for the unloading of imported goods and the loading of export goods or any class of such goods, with Dabolim renumbered as item (a) and Mopa inserted as item (b).

Customs appointment for specified purposes expands to include Vadodara airport for unloading and loading of baggage under customs notification.
Central authority amends Notification No. 61/94-Customs (N.T.) to insert Vadodara airport for the State of Gujarat in the airports table, expressly authorising the unloading of baggage and loading of baggage at that airport for the specified customs purposes.

Exchange rate determination sets revised import and export conversion rates effective 17 March 2023 under Customs Act.
The Central Board of Indirect Taxes and Customs, exercising its statutory power, supersedes the earlier notification and prescribes distinct conversion rates for specified foreign currencies into Indian rupees for imported and export goods, effective from 17 March 2023, with two schedules listing per unit and per 100 unit rates for use in customs valuation and related procedures.

Tariff value fixation updates declared import values for edible oils, brass scrap, gold, silver and areca nut effective on the commencement date.
Substitution of Tables 1-3 in the principal customs notification fixes new tariff values for specified imports: edible oils (crude and refined palm oils, palmolein variants, crude soybean oil), brass scrap, gold and silver in defined forms, and areca nut. The entries set declared values in US dollars per metric tonne or per unit, distinguish eligible forms of precious metals with explanatory exclusions and definitions, and make the amendments operative from the stated commencement date, replacing prior tariff schedule entries.