The Customs Act, 1962 with Allied Rules | Commercial's | 2026 Edition

The Customs Act, 1962 (Act 52 of 1962)

As amended by The Finance Act, 2026 (Act No. 4 of 2026), dt. 30-3-2026

Alongwith:

• The Customs Tariff Act, 1975
• The Customs (Appeals) Rules, 1982
• The Customs and Excise Revenue Appellate Tribunal Act, 1986
• The Customs (Advance Rulings) Rules, 2002 (As amended vide Nott. No. 29/2017-Cus.(NT), dt. 11-5-2017, w.e.f. 1-4-2017)
• The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
• The Deferred Payment of Import Duty Rules, 2016
• The Warehoused Goods (Removal) Regulations, 2016
• The Warehouse (Custody and Handling of Goods) Reg., 2016
• The Special Warehouse (Custody and Handling of Goods) Regulations, 2016
• The Public Warehouse Licensing Regulations, 2016
• The Private Warehouse Licensing Regulations, 2016
• The Special Warehouse Licensing Regulations, 2016
• The Export by Post Regulations, 2018
• The Pre-Notice Consultation Regulations, 2018
• The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
• The Sea Cargo Manifest and Transhipment Regulations, 2018 (As amended vide GSR 230(E), dt. 30-3-2026, w.e.f. 30-3-2026)
• The Customs Audit Regulations, 2018
• The Customs Brokers Licensing Regulations, 2018
• The Manufacture and other Operations in Warehouse Regulations, 2019
• The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019
• The Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019
• The Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019
• The Transportation of Goods (Through Foreign Territory) Regulations, 2020
• The Customs Authority for Advance Rulings Regulations, 2021
• The Customs (Verification of Identity and Compliance) Regulations, 2021
• The Shipping Bill (Post Export Conversion in Relation to Instrument based Scheme) Regulations, 2022
• The Export Entry (Post Export Conversion in Relation to Instrument based Scheme) Regulations, 2025, dt. 3-4-2025
• The Customs (Electronic Cash Ledger) Regulations, 2022 (As amended vide Nott. No. 50/2026-Customs(NT), dt. 24-3-2026, w.e.f. 24-3-2026)
• The Controlled Delivery (Customs) Regulations, 2022
• The Passenger Name Record Information Regulations, 2022
• The Customs (Import of Goods at Concessional Rate of Duty for Specified End Use) Rules, 2022 (As amended vide Nott. No. 07/2025-Cus.(NT), dt. 1-2-2025, w.e.f. 3-2-2025)
• The Electronic Duty Credit Ledger Regulations, 2021
• The Customs (Compounding of Offences) Rules, 2005
• The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (As amended vide GSR 178(E), dt. 18-3-2025, w.e.f. 18-3-2025)
• The Postal Export (Electronic Declaration and Processing) Regulations, 2022 (As amended vide Nott. No. 07/2026-Customs (NT), dt. 15-1-2026, w.e.f. 15-1-2026)
• Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025
• Postal Imports Regulation, 2025, dt. 28-3-2025
• The Customs (Finalisation of Provisional Assessment) Regulations, 2025, dt. 12-9-2025
• Customs (Voluntary Revision of entries Post Clearance) Regulations, 2025, dt. 30-10-2025
• The Baggage Rule, 2026, dt. 1-3-2026
• Customs Baggage (Declaration and Processing) Regulations, 2026, dt. 1-3-2026
• Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

Publisher: Commercial Law Publishers (India) Pvt. Ltd.

Edition: 2026

Language: English

Cover Type: Paperback