Knowledge Hub
Insights on Trade, Customs & Compliance
Practical, India-focused notes from our practice — covering customs procedures, HS classification, FTAs, duty optimisation and regulatory updates. New posts published regularly.
Free, Restricted or Prohibited: Reading ITC(HS) Before You Place the Order
The most expensive customs mistake is not a wrong duty rate. It is discovering that your goods needed a DGFT authorisation after they are already on the water. Here is how to read import policy - and the SCOMET rules that catch exporters the same way.
Faceless Assessment and RMS: Why One Shipment Sails Through and an Identical One Gets Queried
Your Bill of Entry is no longer assessed by an officer at your port - it is routed to an assessment group anywhere in India, after a risk engine decides whether it needs looking at. Here is what you can actually control.
Transfer Pricing vs Customs Valuation: When Your Tax Position Fights Your Customs Position
Income tax wants your import price low. Customs wants it high. Both are looking at the same invoice, and a transfer pricing adjustment you make for one can create a liability with the other. Here is how to manage both sides of the same number.
Building an Import Landed Cost Sheet: A Finance Head's Guide (With Full Worked Numbers)
Most import cost sheets are wrong in the same three ways - a stale landing charge, IGST treated as cost, and the wrong exchange rate. Here is the correct build, line by line, with a full worked example.
The Clearances That Aren't Customs: PGAs, SWIFT and Why Your Cargo Is Really Stuck
Most "customs delays" are not customs at all. They are FSSAI, Plant Quarantine, WPC, the Drug Controller or Legal Metrology. Here is the map of India's participating government agencies and how to clear them before your goods land.
When Customs Issues a Demand: From Show Cause Notice to CESTAT
A show cause notice is not a verdict. Here is what actually happens after one lands - the reply, the adjudication, provisional release of seized goods, the pre-deposit, and the appeal ladder up to CESTAT and beyond.
Re-Import and Re-Export: Getting Duty Back on Repairs, Rejects and Returns
Goods sent abroad for repair and brought back. A rejected consignment going home. Equipment returning after an exhibition. Each has a duty answer - and most importers pay full duty because they did not know it existed.
Bonded Warehouse vs FTWZ vs SEZ vs MOOWR: Which Structure Actually Fits Your Business
Four ways to hold imported goods without paying duty upfront - and they suit completely different businesses. A decision guide to bonded warehousing, FTWZ, SEZ and MOOWR, including the warehousing interest clock most importers forget.
Project Imports (Heading 9801): One Duty Rate for an Entire Plant
If you are setting up or substantially expanding a plant, Project Imports lets you clear every machine, spare and component at a single concessional duty rate instead of item-by-item tariff rates. Here is who qualifies and the registration you must do before the first consignment lands.
IGCR Rules 2022: How to Import at a Concessional Duty Rate Without Getting Burnt
Hundreds of customs notifications offer a lower duty rate - but only if you follow the IGCR Rules. Here is how the IGCR mechanism actually works, the bond, the returns, and the mistake that turns a concession into a demand.
SVB and Related-Party Imports in India: A 2026 Guide for Subsidiaries
If your Indian company imports from its parent or a group company abroad, customs will scrutinise your prices through the Special Valuation Branch (SVB). Here is how SVB works in 2026, the timeline, and how to get through it cleanly.
IEC, GST and AD Code: The Registration Foundations Every Importer and Exporter Needs
Most first shipments that get stuck at customs fail on the basics - the IEC, GST and AD code. Here is what each registration is, how they must link together, and the mistakes that stall first-time importers and exporters.
HS Code Classification in India: How to Get It Right (and What It Costs When You Don't)
The HS code is the single most consequential field on your customs declaration - it sets your duty, your licences and your exemptions. Here is how HS classification works, why it goes wrong, and how to get it right.
FTAs and Rules of Origin in 2026: How to Claim Duty Benefits Without Getting Caught
With the India-UK CETA in force from 15 July 2026 and the India-EU FTA concluded, preferential duty is on the table for more importers than ever. Here is how Rules of Origin and CAROTAR work, and how to claim FTA benefits safely.
US-India Trade Deal 2026: What the 18% Tariff Means for Your Business (and What to Do in the Next 30 Days)
The 2026 US-India trade deal cut the US tariff on Indian goods to 18% - but a 125% solar duty shows the headline rate isn't the whole story. Here is who wins, who's exposed, and the exact steps to take in the next 30 days.
RoDTEP and Duty Drawback 2026: The Refunds Most Exporters Are Quietly Losing
Many Indian exporters under-claim RoDTEP and Duty Drawback, losing real money on every shipment. Here is how the 2026 schemes work, the step-by-step ICEGATE claim, the timeline, and the exact reasons claims get rejected.
MOOWR Scheme 2026: A Manufacturer's Guide to Deferring Customs Duty
The MOOWR scheme lets manufacturers defer Basic Customs Duty with no interest and no export obligation. See a worked ROI example, when MOOWR is worth it, when to avoid it, and the 2023 IGST change most guides skip.
How to Avoid Demurrage and Detention Charges at Indian Ports in 2026
Demurrage and detention are the most avoidable yet most expensive costs in Indian trade. Here is what causes them in 2026 and exactly how to prevent them.
BIS Certification for Imports in India: Common Mistakes and How a CHA Can Help
BIS and EPR certification mismatches are the single biggest cause of customs holds in India in 2026. Learn which products are affected, the most common mistakes importers make, and how to avoid them.
Budget 2026 Customs Duty Changes: Sector-wise Impact for Indian Importers
Union Budget 2026 overhauled India's customs duty structure across renewables, electronics, pharma, nuclear power, and EVs. Here is what changed and what it means for your landed cost.
ICEGATE 2.0 in 2026: What Every Importer and Exporter Must Know
ICEGATE 2.0 now handles 98% of India's international trade documentation. Here is what has changed in 2026, what it means for your shipments, and how to use it to your advantage.
Customs Clearance Delays in India: 7 Documentation Mistakes First-Time Importers Must Avoid
Facing customs clearance delays in India? Here are the 7 documentation mistakes that hold up first-time importers — wrong HS codes, invoice mismatches, IEC and AD code errors — and exactly how to clear customs fast in 2026.
EMI Scheme 2026: How MSME Manufacturers Can Defer Customs Duty and Free Up Working Capital
The CBIC's new EMI scheme lets eligible manufacturer importers clear goods without paying customs duty upfront and settle it monthly. Here is who qualifies, how to apply, and what it means for your working capital in 2026.
Welcome to the Customs Meridian Knowledge Hub
An introduction to what we'll be publishing here — practical guidance for importers, exporters and trade-compliance teams operating in India.