Customs Law and Procedures

Customs Basic Law

1. Overview of Customs Functions
2. Definitions
3. Officers of Customs
4. Appointment of Customs Ports, Airports
5. Warehousing Stations etc.
6. Prohibitions on importation and exportation of goods Â
7. The Custom Tariff Act,1975 & Types of Custom Duties,
8. Calculation of Duty
9. Customs Tariff & Classification, GIR 1 & 2
10. Customs Tariff & GIR 3 to 6
11. Valuation & Tariff Value / Valuation Rules for Import & NIDB
12. Valuation Rules for Export & ECDB
13. Duty on Pilfered goods
14. Date for determination of rate of duty and tariff valuation of
15. import - Export goods, Deferred Payment of Duty
16. Procedure for Clearance of Import Goods - Manual & EDI
17. Procedure for Clearance of Export Goods - Manual & EDI
18. PCA ,OSPCA & Audit
19. RMS & CCRs
20. The Customs Act, 1962
21. Rules and Regulations made under the Customs Act, 1962.
22. The Customs Tariff Act, 1975 and General Rules for the interpretation of the First Schedule.
23. Notifications issued under the Customs Act, other than those under Sec. 25 of the Customs Act, 1962.
24. Exemption notifications of a general nature issued under Sec. 25 of the Customs Act 1962.
25. The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.
26. The Prevention of Illicit Traffic in Narcotics Drug & Psychotropic Substances Act, 1988 and the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1975.
27. The Foreign Exchange Management Act, 1999 (FEMA)
28. The provisions relating to Customs incorporated in the latest Finance Act.
29. Historical evolution of the basic concepts in Customs Administration.
30. Important decisions of the Courts relating to interpretation of the provisions of the Customs Act, 1962.

SUGGESTED READING

1. Report of the Taxation Inquiry Commission 1953-54 (Vol. I&II),
2. Report of the Tariff Revision Committee, 1966 - Part-I.
3. Report of the Study Team on the Customs Department, 1967 (Parts-I & II).
4. Report of the Study Team on leakage of Foreign Exchange through Invoice Manipulation, 1971.
5. Report of Expert Committee appointed to suggest ways and means of achieving a more accurate & scientific forecasting of Customs revenue, 1974.
6. Report of the Indirect Taxation Inquiry Committee, 1977 (Parts I & II).
7. Commentaries on the Customs Act 1962 by:
• T.P. Mukherjee
• Malik
8. Customs Manuals - Published by the Directorate of Publicity and Public Relations, Customs & Central Excise.
9. Report of Dr. Raja J. Chelliah Tax Reforms Committee.
10. Report of the Rekhi Committee on Indirect Taxes.