https://www.taxtmi.com/circulars?id=1399 The Customs Act, 1962 and the Customs Tariff Act, 1975 are extended to the whole EEZ and Continental Shelf for prospecting, extraction or production of mineral oils and for supply of goods in connection with those activities; mineral oils (including petroleum and natural gas) produced there and brought to the mainland are not treated as imports and hence not subject to customs duty, while goods from foreign countries to the EEZ/Continental Shelf for such activities are treated as imports and dutiable. en-us Tue, 23 Apr 2002 00:00:00 +0530 Thu, 12 Feb 2026 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1399 The Customs Act, 1962 and the Customs Tariff Act, 1975 are extended to the whole EEZ and Continental Shelf for prospecting, extraction or production of mineral oils and for supply of goods in connection with those activities; mineral oils (including petroleum and natural gas) produced there and brought to the mainland are not treated as imports and hence not subject to customs duty, while goods from foreign countries to the EEZ/Continental Shelf for such activities are treated as imports and dutiable. Circulars Customs Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1399