Customs Act, 1962

The Customs Act. 1962 is the basic Act for levy and collection of customs duty in India. I contain various provisions relating to imports and exports of goods and merchandize as well as baggage of persons arriving in India. The main purpose of Customs Act, 1962 is the prevention of illegal imports and exports of goods. The Act extends to the whole of the India. It was extended to Sikkim w.e.f 1st October 1979.

Customs Tariff Act, 1975

All goods imported or exported from India at the rates specified under the Customs Tariff Act, 1975.The Act contains two schedules - Schedule 1 gives classification and rate of duties for imports, while schedule 2 gives classification and rates of duties for exports. In the present Act, the Tariff Schedule was replaced in 1986. The new Schedule is based on
Harmonized System of Nomenclature (HSN) the internationally accepted Harmonized Commodity Description and Coding System.

Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993

Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993 was established in exercise of the powers conferred by Section 19 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) by the Central Government and is also known as Foreign Trade (Regulation) Rules.