v The Customs Tariff Act, 1975 (As amended by the Finance (No. 2) Act, 2024 (15 of 2024), dt. 16-8-2024)

v The Customs (Appeals) Rules, 1982 v The Customs and Excise Revenue Appellate Tribunal Act, 1986

v The Customs (Advance Rulings) Rules, 2002 (As amended vide Noti. No. 29/2017-Cus. (NT), dt. 31-3-2017, w.e.f. 1-4-2017) v The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 (As amended vide Noti. No. 7/2022-Cus. (NT), dt. 1-2-2022, w.e.f. 1-3-2022)

v The Deferred Payment of Import Duty Rules, 2016 (As amended vide Noti. No.85/2023-Cus. (NT), dt. 3-8-2023)

v The Warehoused Goods (Removal) Regulations, 2016 v The Warehouse (Custody and Handling of Goods) Reg., 2016

v The Special Warehouse (Custody and Handling of Goods) Regulations, 2016

v The Public Warehouse Licensing Regulations, 2016

v The Private Warehouse Licensing Regulations, 2016

v The Special Warehouse Licensing Regulations, 2016

v The Export by Post Regulations, 2018 [As amended vide GSR 873(E), dt. 9-12-2022, w.e.f. 10-12-2022]

v The Pre-Notice Consultation Regulations, 2018 v The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018

v The Sea Cargo Manifest and Transhipment Regulations, 2018 [As amended vide GSR 35(E), dt. 15-1-2025, w.e.f. 15-1-2025]

v The Customs Brokers Licensing Regulations, 2018 (as amended vide GSR 471(E), dt. 24-6-2022)

v The Customs Audit Regulations, 2018 v The Manufacture and other Operations in Warehouse Regulations, 2019

v The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019

v The Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019

v The Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019 [As amended vide Noti. No. 51/2023-Cus. (NT), dt. 11-7-2023, w.e.f. 11-7-2023]

v The Transportation of Goods (Through Foreign Territory) Regulations, 2020

v The Customs Authority forAdvance Rulings Regulations, 2021

v The Customs (Verification of Identity and Compliance) Regulations, 2021 v The Shipping Bill (Post Export Conversion in Relation to Instrument based Scheme) Regulations, 2022

v The Customs (Electronic Cash Ledger) Regulations, 2022 (dt. 30-3-2022)

v The Controlled Delivery (Customs) Regulations, 2022 v The Passenger Name Record Information Regulations, 2022

v The Customs (Import of Goods at Concessional Rate of Duty for Specified End Use) Rules, 2022 [As amended vide Noti. No 07/2025-Cus.(NT), dt.1-2-2025, w.e.f. 2-2-2025]

v The Electronic Duty Credit Ledger Regulations, 2021 [As amended vide GSR 705(E), dt. 15-9-2022, w.e.f. 15-9-2022]

v The Customs (Compounding of Offences) Rules, 2005 [As amended vide GSR 645(E), dt. 22-8-2022, w.e.f. 22-8-2022]

v The Postal Export (Electronic Declaration and Processing) Regulations, 2022

v The Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023