{"product_id":"the-customs-act-1962","title":"The Customs Act, 1962 with Allied Rules | Commercial's | 2026 Edition","description":"\u003cp\u003e\u003cstrong\u003eThe Customs Act, 1962\u003c\/strong\u003e (Act 52 of 1962)\u003c\/p\u003e\u003cp\u003eAs amended by The Finance Act, 2026 (Act No. 4 of 2026), dt. 30-3-2026\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eAlongwith:\u003c\/strong\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eThe Customs Tariff Act, 1975\u003c\/li\u003e\n\u003cli\u003eThe Customs (Appeals) Rules, 1982\u003c\/li\u003e\n\u003cli\u003eThe Customs and Excise Revenue Appellate Tribunal Act, 1986\u003c\/li\u003e\n\u003cli\u003eThe Customs (Advance Rulings) Rules, 2002 \u003cem\u003e(As amended vide Nott. No. 29\/2017-Cus.(NT), dt. 11-5-2017, w.e.f. 1-4-2017)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eThe Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017\u003c\/li\u003e\n\u003cli\u003eThe Deferred Payment of Import Duty Rules, 2016\u003c\/li\u003e\n\u003cli\u003eThe Warehoused Goods (Removal) Regulations, 2016\u003c\/li\u003e\n\u003cli\u003eThe Warehouse (Custody and Handling of Goods) Reg., 2016\u003c\/li\u003e\n\u003cli\u003eThe Special Warehouse (Custody and Handling of Goods) Regulations, 2016\u003c\/li\u003e\n\u003cli\u003eThe Public Warehouse Licensing Regulations, 2016\u003c\/li\u003e\n\u003cli\u003eThe Private Warehouse Licensing Regulations, 2016\u003c\/li\u003e\n\u003cli\u003eThe Special Warehouse Licensing Regulations, 2016\u003c\/li\u003e\n\u003cli\u003eThe Export by Post Regulations, 2018\u003c\/li\u003e\n\u003cli\u003eThe Pre-Notice Consultation Regulations, 2018\u003c\/li\u003e\n\u003cli\u003eThe Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018\u003c\/li\u003e\n\u003cli\u003eThe Sea Cargo Manifest and Transhipment Regulations, 2018 \u003cem\u003e(As amended vide GSR 230(E), dt. 30-3-2026, w.e.f. 30-3-2026)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eThe Customs Audit Regulations, 2018\u003c\/li\u003e\n\u003cli\u003eThe Customs Brokers Licensing Regulations, 2018\u003c\/li\u003e\n\u003cli\u003eThe Manufacture and other Operations in Warehouse Regulations, 2019\u003c\/li\u003e\n\u003cli\u003eThe Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019\u003c\/li\u003e\n\u003cli\u003eThe Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019\u003c\/li\u003e\n\u003cli\u003eThe Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019\u003c\/li\u003e\n\u003cli\u003eThe Transportation of Goods (Through Foreign Territory) Regulations, 2020\u003c\/li\u003e\n\u003cli\u003eThe Customs Authority for Advance Rulings Regulations, 2021\u003c\/li\u003e\n\u003cli\u003eThe Customs (Verification of Identity and Compliance) Regulations, 2021\u003c\/li\u003e\n\u003cli\u003eThe Shipping Bill (Post Export Conversion in Relation to Instrument based Scheme) Regulations, 2022\u003c\/li\u003e\n\u003cli\u003eThe Export Entry (Post Export Conversion in Relation to Instrument based Scheme) Regulations, 2025, dt. 3-4-2025\u003c\/li\u003e\n\u003cli\u003eThe Customs (Electronic Cash Ledger) Regulations, 2022 \u003cem\u003e(As amended vide Nott. No. 50\/2026-Customs(NT), dt. 24-3-2026, w.e.f. 24-3-2026)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eThe Controlled Delivery (Customs) Regulations, 2022\u003c\/li\u003e\n\u003cli\u003eThe Passenger Name Record Information Regulations, 2022\u003c\/li\u003e\n\u003cli\u003eThe Customs (Import of Goods at Concessional Rate of Duty for Specified End Use) Rules, 2022 \u003cem\u003e(As amended vide Nott. No. 07\/2025-Cus.(NT), dt. 1-2-2025, w.e.f. 3-2-2025)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eThe Electronic Duty Credit Ledger Regulations, 2021\u003c\/li\u003e\n\u003cli\u003eThe Customs (Compounding of Offences) Rules, 2005\u003c\/li\u003e\n\u003cli\u003eThe Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 \u003cem\u003e(As amended vide GSR 178(E), dt. 18-3-2025, w.e.f. 18-3-2025)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eThe Postal Export (Electronic Declaration and Processing) Regulations, 2022 \u003cem\u003e(As amended vide Nott. No. 07\/2026-Customs (NT), dt. 15-1-2026, w.e.f. 15-1-2026)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eCustoms (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025\u003c\/li\u003e\n\u003cli\u003ePostal Imports Regulation, 2025, dt. 28-3-2025\u003c\/li\u003e\n\u003cli\u003eThe Customs (Finalisation of Provisional Assessment) Regulations, 2025, dt. 12-9-2025\u003c\/li\u003e\n\u003cli\u003eCustoms (Voluntary Revision of entries Post Clearance) Regulations, 2025, dt. 30-10-2025\u003c\/li\u003e\n\u003cli\u003eThe Baggage Rule, 2026, dt. 1-3-2026\u003c\/li\u003e\n\u003cli\u003eCustoms Baggage (Declaration and Processing) Regulations, 2026, dt. 1-3-2026\u003c\/li\u003e\n\u003cli\u003eCustoms (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e Commercial Law Publishers (India) Pvt. Ltd.\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eEdition:\u003c\/strong\u003e 2026\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eCover Type:\u003c\/strong\u003e Paperback\u003c\/p\u003e","brand":"Commercial","offers":[{"title":"Default Title","offer_id":47747058532457,"sku":null,"price":350.0,"currency_code":"INR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0779\/2902\/1545\/files\/WhatsAppImage2026-06-25at3.59.18PM_1cf3b4a3-141f-42b3-8e13-20de634da2cf.jpg?v=1783061675","url":"https:\/\/www.birlalawhouse.in\/products\/the-customs-act-1962","provider":"Birla Law House","version":"1.0","type":"link"}