Customs Law

Navigate customs laws and processes with end-to-end support

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Overview

Indian customs law, like customs laws in many other countries, is a complex and multifaceted legal framework that governs the import and export of goods, as well as related activities such as taxation, trade compliance, and border security. The Customs Act was formulated in 1962 to prevent the illegal import and export of goods. The Act defines duties, tariffs, and procedures for import and export.

How BDO India Can Help

Our services under customs law, inter alia, cover the following:

  • Assistance in determination / review of classification under HSN and determination of effective duty rates after considering the exemptions available
  • Review of regular filings before customs in respect of imports and exports and providing support in maintaining a repository of documents such as Bills of Entry, Shipping Bills, etc.
  • End-to-end support towards compliances required for Customs (Import of Goods at Concessional Rate of Duty or for specified End Use) Rules, 2022 (IGCR); Manufacturing and Other Operations in Warehousing Regulations, 2019 (MOOWR) scheme; etc
  • Assistance in obtaining registrations under the Authorized Economic Operator (AEO) scheme
  • Assistance in special value branch (SVB) proceedings carried out by customs authorities to verify arms-length pricing on imports under customs law
  • Advising on eligibility of duty drawbacks (a form of customs incentives on exports of goods) 
  • Assistance in obtaining refunds, including the extra duty deposit (EDD) paid during the course of SVB proceedings
  • Complete hand holding and support during investigations and enquiry proceedings by various agencies of Customs viz. DRI, SIIB, CIU etc. including drafting of submissions, replies to Show Cause Notices and appeals and representing the businesses before the customs authorities and tribunals
  • Assistance in obtaining various permissions such as MOOWR, IGCR,  for setting up units under Manufacturing and Other Operations in Warehousing Regulations, 2019 (MOOWR) scheme
  • Conducting comprehensive Customs Health Check of the business and streamlining the processes and identified gaps.
  • Complete support in Audit preparedness 
  • End to end support in Post Clearance Audit (PCA) conducted by the Customs authorities
  • Assistance in obtaining advance rulings
  • Conducting customized trainings

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