The Customs Act, 1962 As amended by The Finance Act, 2026

This edition of The Customs Act, 1962 (Act 52 of 1962), updated with amendments introduced by the Finance Act, 2026 (Act No. 4 of 2026), dated 30-3-2026, serves as a comprehensive legal reference for customs law, import-export regulation, and international trade compliance in India. Presented as a Bare Act with short comments, the book combines the statutory text of the Customs Act, 1962 with a wide range of important rules, regulations, and related customs legislation, making it useful for legal professionals, customs practitioners, importers, exporters, tax professionals, and students. The book includes the Customs Act, 1962 along with relevant allied legislation and regulatory materials, including: The Customs Tariff Act, 1975 The Customs and Central Excise Revenue Appellate Tribunal Act, 1986 The Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 The Customs (Advance Rulings) Rules, 2002 The Customs (Preventive) Manual The Warehoused Goods (Removal) Regulations, 2016 The Warehouse (Custody and Handling of Goods) Regulations, 2016 Special Warehouse provisions and licensing regulations The Private Warehouse Licensing Regulations, 2016 The Public Warehouse Licensing Regulations, 2016 The Special Warehouse Licensing Regulations, 2016 The Customs (Appeals) Rules, 1982 The Customs Brokers Licensing Regulations, 2018 The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 The Customs Valuation (Determination of Value of Export Goods) Rules, 2007 The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 Regulations concerning electronic integrated declarations, electronic cash ledgers, and electronic payment The Customs (Electronic Cash Ledger) Regulations, 2022 The Customs (Assistance in Value Declaration of Imported Goods) Regulations, 2025 The Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules and related regulations Postal Imports Regulations and related customs procedures The Baggage Rules, 2016, and Customs Baggage (Declaration and Processing) Regulations, 2016 The statutory framework covers key areas of customs administration, including: Levy and collection of customs duties Classification and valuation of imported and exported goods Importation and exportation procedures Prohibitions and restrictions on goods Assessment and payment of customs duty Warehousing and removal of warehoused goods Customs refunds and exemptions Drawback and other duty-related provisions Appeals, adjudication, and revision Customs offences, penalties, and confiscation Search, seizure, arrest, and enforcement powers Customs brokers and related licensing requirements Electronic filing, payments, and digital customs procedures Rules of origin and preferential treatment under trade agreements Baggage, postal imports, and passenger-related customs provisions This edition is particularly suitable for: Advocates and legal professionals handling customs and indirect tax matters Customs consultants, brokers, importers, and exporters Chartered accountants, tax practitioners, and compliance professionals Businesses engaged in international trade and cross-border transactions Students and academicians studying customs and trade laws Government and regulatory professionals requiring an updated statutory reference With amendments incorporated through the Finance Act, 2026 and extensive coverage of allied customs rules and regulations, this edition provides a consolidated and practical reference to the Customs Act, 1962 and the regulatory framework governing customs administration and international trade in India. Read more