The Customs Manual 2025, updated as of February 1, 2025, is a comprehensive guide published by the Central Board of Indirect Taxes & Customs (CBIC) to regulate customs operations in India. It covers various aspects of customs functions, including the arrival of conveyances, clearance procedures for imported and exported goods, classification, valuation, warehousing, and transshipment. The manual emphasizes modernization and ease of doing business through initiatives like faceless assessment, contactless customs, and paperless transactions. It also outlines legal provisions for the levy of customs duties, enforcement of restrictions, and penalties for violations. The manual includes detailed chapters on specific topics such as the classification of goods, customs valuation, provisional assessment, and import/export restrictions. It provides guidelines for handling various types of cargo, including perishable goods, hazardous materials, and intellectual property rights. The manual aims to streamline customs processes, enhance compliance, and facilitate international trade while ensuring the security and integrity of customs operations.
The Complete Manual can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/02/Customs-Manual-2025.pdf
