The Customs Act, 1962

Description

The Customs Act, 1962 – Edition 2026 (30.03.2026), published by Commercial Law Publishers, is an updated and authoritative bare act containing the complete statutory provisions governing customs law in India. Authored by Commercial’s, this edition reflects the latest amendments, notifications, and relevant rules applicable as on 2026.

This book is an essential reference for advocates, chartered accountants, customs brokers, tax professionals, law students, and departmental officers, providing clear and authentic legislative text for compliance, advisory, and litigation purposes.

📘 Key Features:

• Updated Customs Act with latest amendments and allied rules

• Authentic and well-structured statutory text

• Suitable for professionals, students & departmental use

• Trusted publication from Commercial Law Publishers

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CUSTOMS ACT, 1962
(Act 52 of 1962)
As amended by
The Finance Act, 2026 (Act No. 4 of 2026), dt. 30-3-2026

• 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 Noti. No. 29/2017-Cus (NT), dt. 31-3-2017, wef. 1-4-2017)
• The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
• The Deferred Payment of Import Duty Rules, 2016
• The Warehouse (Custody and Handling of Goods) Reg.,2016
• The Warehoused Goods (Removal) Regulations, 2016
• The Special Warehouse (Custody and Handling of Goods) Regulations, 2016
• The Public Warehouse Licensing Regulations, 2016
• The Special Warehouse Licensing Regulations, 2016
• The Pre-Notice Consultation Regulations, 2018
• The Private Warehouse Licensing Regulations, 2016
• The Export by Post 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 220E), de 30-3-2026, wef. 30-3-2026)
• The Customs Brokers Licensing Regulations, 2018
• The Customs Audit 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 Noti. No 30/2026-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
  JAs amended vide Noti. No 07/2025-Cus.(NT), dt. 1-2-2025, we.f. 2-2-2025]
• 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
  JAS amended vide GSR 178(E), dt. 18-3-2025, we.f. 18-3-2025]
• The Postal Export (Electronic Declaration and Processing) Regulations, 2022
  [As amended vide Noti. No. 07/2026-Customs (NT), dt. 15-1-2026, we.f. 15-1-2026]
• The Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
• 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

Additional information