CUSTOMS Notification No. 90 of 2017 dt 27th November, 2017

Notification no. 90/2017 Customs date on 27th November, 2017


Seeks to amend notification No. 56/2000-Customs dated the 5th May, 2000.


The extract of CUSTOMS Notification No. 90/2017- CUSTOMS is given below:


Notification No. 90/2017-CUSTOMS











Notification No.90   /2017 - Customs




New Delhi, the 27th November, 2017


G.S.R.---- (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 56/2000-Customs, dated the 5th May, 2000, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 399 (E), dated the 5th May, 2000, namely:-


In the said notification, -


(i)     in the opening paragraph, for the word, figures and letter “paragraph 4A.8”, the word and figures “paragraph 4.45” shall be substituted;


(ii)   in the second proviso, for the figures and word “120 days”, at both the places where they occur, the figures and word “90 days” shall be substituted.







(Anand Kumar Jha)


Under Secretary to the Government of India



Note. – The principal notification No. 56/2000-Customs, dated the 5th May, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 399 (E), dated the 5th May, 2000 and was last amended by notification No. 26/2017-Customs, dated 29th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 727 (E), dated the 29th June, 2017.



Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost


GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

GST rate on Saddlery and harness for animals

Narrowed payable GST on School satchels and bags

scaled down GST payable rate on jute Hand bags and shopping bags

Chopped GST levied rate on sale or purchase of vanity bags

Section 170 Rounding off of tax, CGST Act, 2017

Sec 168 of CGST Act, 2017 Power to issue instructions or directions          

Section 163 of CGST Act, 2017 Levy of fee            

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

CUSTOMS Notification No. 77 of 2017 dt 13th October, 2017

Integrated Tax (Rate) Notification No. 40 of 2017 DT 18th October, 2017, GST

Union territory tax (Rate) Notification No. 39 of 2017 DT 18th October, 2017, GST

Central Tax (Rate) Notification No 39 of 2017 dt 18th October, 2017 under GST

Procedures to obtain GST registration for non-resident taxable person

Is digital signature option available under registration of GST in India?

 Advantages of GST registration in India

Who has to obtain GST registration in India? 

How is IGST calculated under Imports?
How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Revised GST rate on lifting, handling, loading or unloading machinery

Revised GST rate on moving, grading, levelling, boring machinery

Revised GST rate on Printers, copying machines, facsimile machines, ink cartridges

Reduced GST rate on Plastic raincoats

Minimized GST rates on Rubber bands

Reduced GST rate on Rice rubber rolls for paddy de-husking machine

9996 Recreational, cultural and sporting services

9997 Other services

9998 Domestic services

9999 Services provided by extraterritorial organizations and bodies

Sea carriers

sea exports

SEZ benefits

Shipping lines worldwide

Short shipment in Export business
Shut out procedures to get back goods to exporter's place
Spelling error in LC? Is wrong spelling a discrepancy under Letter of credit?
Stuffing and De stuffing – 2 regular terms used in shipping
Surrender of Bill of Lading – Some facts
Switch BL
What is the difference between BAF and CAF
What is the difference between High sea sales and imports
What is the difference between re-exports and re-imports
How does First Appraisement system of import customs clearance procedures work?
How does Letter of Credit work?
How does Bill of Lading work in DP payment terms?  
How does STP units work in India?
What is VACIS exam in US import customs clearance
The term FCL. What is FCL means 
How does a Running bond work?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers