Circular No. 18/2022-Customs- Customs( Impots of Goods at Concessional Rate of Duty or Specified End Use) Rules,2022

Please find enclosed herewith Circular No. 18/2022-Customs dated. 10.09.2022 issued by CBIC in respect of Customs( Impots of Goods at Concessional Rate of Duty or Specified End Use) Rules,2022. 

That the said Rule is Notified vide Notification No. 74/2022-Customs(NT) dated. 09.09.22 by replacing the existing Customs Rules,2017.

These Rules have come into effect from 10th September,2022.

A lot of end use based custom exemption/ concessional rate notification require these rules to be followed. 

Please consider the latest amended rules for this purpose, subject to amending notifications which require following the latest amended rules to claim concessional rate.