Page 134 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 8: Custom Duties

8.3 Rules and Regulations Notes

The rules and regulations under the custom duty in India:

 Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957
 Denaturing of Spirit Rules, 1972
 Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules,
1995
 Accessories (Condition) Rules, 1963

 Specified Goods (Prevention of Illegal Export) Rules, 1969
 Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
 Notice of Short-Export Rules, 1963

 Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on
Subsidized Articles and for Determination of Injury) Rules, 1995

 Customs and Central Excise Duties Drawback Rules, 1995
 Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on
Dumped Articles and for Determination of Injury) Rules, 1995

 Customs Valuation (Determination of Price of Imported Goods) Rules, 1988
 Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC
Preferential Trading Arrangement) Rules,1995
 Notified Goods (Prevention of Illegal Import) Rules, 1969
 Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules,
1976
 Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976

 Customs (Settlement of Cases) Rules, 1999
 Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable
Goods) Rules, 1996

 Customs (Publication of Names) Rules,1975
 Rules of Determination of Origin of goods under the Agreement on South Asian Free
Trade Area (SAFTA)
 Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997

 Baggage Rules, 1998 Customs Tariff (Determination of Origin of Other Preferential Areas)
Rules,1977

 Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement
between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules,
2000.

Discuss about Rules and Regulation in Custom Duty in India.
Task

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