Customs Manual Part 3

BIG’s Easy Reference – Customs Manual (Part III), 9th Budget Feb Edition 2026 is a comprehensive and practice-oriented reference covering India’s customs framework as updated by the 2026 Budget. The manual consolidates statutory provisions, tariff regulations, valuation principles, procedural compliance requirements, and allied regulatory controls applicable to imports and exports. Designed as an operational guide, it integrates customs law with related regulatory regimes affecting cross-border trade, ensuring clarity for both advisory and compliance functions.

Key Features

• Coverage of the Customs Act, 1962 with relevant circulars
• Inclusion of Customs Tariff Act, 1975 and Valuation Rules
• Detailed customs clearance and faceless assessment procedures
• Guidance on courier shipments and bonded warehouse manufacturing (MOOWR)
• Compliance aspects relating to FEMA, PMLA, and exchange control regulations
• Integration with SWIFT and multi-agency online clearance systems
• Import licensing, plant quarantine, sanitary permits, and FSSAI procedures
• Reference to Legal Metrology Act and Drugs & Cosmetics Act provisions impacting imports
• Updated listing of compulsory BIS Quality Control Orders (QCOs)
• Practical reference for both import and export transactions

This manual is indispensable for customs brokers, import-export consultants, trade compliance professionals, in-house legal and logistics teams, chartered accountants handling international trade matters, customs officers, corporate compliance managers, and businesses engaged in cross-border commerce seeking up-to-date guidance aligned with the 2026 Budget changes.