The Customs Act, 1962

The Customs Act, 1962

This edition of The Customs Act, 1962 (Act 52 of 1962), updated with The Finance Act, 2025 (Act 7 of 2025, dated 29-5-2025, effective 29-5-2025), provides the complete statutory framework governing customs duties, import-export regulation, and border trade compliance in India.

Published as a bare act with short comments, this volume presents the unaltered legislative text along with concise explanatory notes to aid comprehension. It consolidates not only the principal Act but also allied legislations, rules, and regulations, including:
• The Customs Tariff Act, 1975
• The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
• The Special Valuation Branch (SVB) Rules
• The Warehoused Goods (Removal) Regulations, 2016
• The Sea Cargo Manifest and Transhipment Regulations, 2018
• The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
• The Import Manifest (Aircraft) Regulations, 1976
• The Customs Authority for Advance Rulings Regulations, 2020
• The Shipping Bill (Electronic Declaration) Regulations, 2011
• The Customs Brokers Licensing Regulations, 2018
• The Electronic Cash Ledger Regulations, 2022
• The Customs (Compounding of Offences) Rules, 2005
• The Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2023
• The Central Board of Indirect Taxes and Customs Regulations, 2023
• The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR)
... and several other updated notifications and provisions.

Updated for the year 2026, this edition is particularly useful for:
• Aspirants of the All India Bar Examination (AIBE), conducted by the Bar Council of India
• Law students and academicians specializing in taxation and trade law
• Practicing advocates handling customs disputes and compliance issues
• Chartered accountants, customs brokers, and corporate compliance officers engaged in international trade
• Policymakers and researchers studying customs law and global trade regulations

By providing both the statutory provisions and brief explanatory comments, this edition ensures clarity, legislative authority, and practical guidance, making it indispensable for examination preparation, academic research, and professional practice in customs law.