The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs Manual 2025. The 36 chapters in the CBIC Customs Manual 2025 address a range of topics related to customs operations and processes.
An introduction to customs operations is given first, then the steps involved in the arrival of vehicles and the clearance of both imported and exported commodities. The handbook goes into detail about faceless assessment and goods classification, covering project imports, baggage, and mail imports. Procedures for provisional evaluation and customs valuation are also described in depth.
Read More: SEBI Notifies SEBI Mutual Funds (Amendment) Regulations 2025
The following chapters cover warehousing, freight transshipment, cargo consolidation, and import/export limitations and prohibitions. The process for reduced charge demand and the merchant overtime fee are explained in the handbook. Protocols for the detention, release, and storage of goods are reviewed, as well as refunds under the Customs and IGST Act. Along with instructions for importing samples, it also covers import and export processes via courier and postal service.
Procedures for re-importation and re-exportation are described, as well as how unclaimed or uncleared cargo is disposed of. Various export promotion programs, duty drawback processes, and the enforcement of intellectual property rights are described. The handbook offers information on customs processes pertaining to Export Oriented Units (EOUs) and Special Economic Zones (SEZs).
Know When to Say No to Cash Transactions, Click Here
It also covers the function of customs cargo service providers, the creation of ICDs, CFSs, and AFSs, and the ease of international travel. The duties and rules pertaining to customs brokers are explained in detail, as are the procedures for identifying and dealing with violations and the related legal penalties. Additionally covered are the grievance redressal, review, appeal, and case settlement procedures.
The final chapters of the handbook include customs audits, the Authorized Economic Operator (AEO) program, and customs duties associated with preferential trade agreements. Customs officers, importers, exporters, and other parties involved in international trade will find this thorough guide to be an invaluable resource.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
