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CBIC Notifies Customs Manual 2025

The Central Board of Indirect Taxes and Customs (CBIC) has released the Customs Manual 2025, which consists of 36 chapters detailing customs operations and processes. The manual covers various topics including customs valuation, warehousing, cargo consolidation, and procedures for import/export, as well as guidelines for customs brokers and legal penalties for violations. This comprehensive guide serves as a valuable resource for customs officers, importers, exporters, and other stakeholders in international trade.

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Mohammed Sadiqh
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62 views2 pages

CBIC Notifies Customs Manual 2025

The Central Board of Indirect Taxes and Customs (CBIC) has released the Customs Manual 2025, which consists of 36 chapters detailing customs operations and processes. The manual covers various topics including customs valuation, warehousing, cargo consolidation, and procedures for import/export, as well as guidelines for customs brokers and legal penalties for violations. This comprehensive guide serves as a valuable resource for customs officers, importers, exporters, and other stakeholders in international trade.

Uploaded by

Mohammed Sadiqh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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CBIC Notifies Customs Manual 2025

taxscan.in/cbic-notifies-customs-manual/490630

February 18, 2025

The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs
Manual 2025.

By Yogitha S. Yogesh - On February 18, 2025 2:59 pm - 2 mins read


The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs
Manual 2025. The 36 chapters in the CBIC Customs Manual 2025 address a range of
topics related to customs operations and processes.

An introduction to customs operations is given first, then the steps involved in the arrival
of vehicles and the clearance of both imported and exported commodities. The handbook
goes into detail about faceless assessment and goods classification, covering project
imports, baggage, and mail imports. Procedures for provisional evaluation and customs
valuation are also described in depth.

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The following chapters cover warehousing, freight transshipment, cargo consolidation,


and import/export limitations and prohibitions. The process for reduced charge demand
and the merchant overtime fee are explained in the handbook. Protocols for the
detention, release, and storage of goods are reviewed, as well as refunds under the
Customs and IGST Act. Along with instructions for importing samples, it also covers
import and export processes via courier and postal service.

Procedures for re-importation and re-exportation are described, as well as how unclaimed
or uncleared cargo is disposed of. Various export promotion programs, duty drawback
processes, and the enforcement of intellectual property rights are described. The
handbook offers information on customs processes pertaining to Export Oriented Units
(EOUs) and Special Economic Zones (SEZs).

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It also covers the function of customs cargo service providers, the creation of ICDs,
CFSs, and AFSs, and the ease of international travel. The duties and rules pertaining to
customs brokers are explained in detail, as are the procedures for identifying and dealing
with violations and the related legal penalties. Additionally covered are the grievance
redressal, review, appeal, and case settlement procedures.

The final chapters of the handbook include customs audits, the Authorized Economic
Operator (AEO) program, and customs duties associated with preferential trade
agreements. Customs officers, importers, exporters, and other parties involved in
international trade will find this thorough guide to be an invaluable resource.
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Topics
Authorized Economic OperatorCBICCustomsFaceless assessmentImported & Export
GoodsSEZ

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