India’s customs regulatory environment is governed by the Customs Act of 1962 and administered by the Central Board of Indirect Taxes and Customs (CBIC). The customs landscape in India includes complex tariff structures, mandatory documentation, and a focus on accurate customs valuation, particularly for related-party transactions through the Special Valuation Branch (SVB).The system also encompasses risk management for efficient clearance, special provisions for SEZs and EOUs, e-governance initiatives for transparency, and measures against dumping. Given the dynamic and complex nature of India’s customs environment, it’s crucial for companies to stay well-informed and prepared to navigate these regulations effectively, ensuring smooth and compliant international trade operations.

Export control is a vital components of national security strategy, primarily focused on regulating the export of strategically significant goods, technology, and services. Governed by the Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce and Industry, these controls align with international norms, including adherence to the Wassenaar Arrangement, the Missile Technology Control Regime (MTCR), and the Australia Group.

India’s export control regime targets items related to defense, nuclear, biological, chemical, and missile technology, requiring exporters to obtain licenses for specific categories of items. Additionally, India imposes sanctions and trade restrictions as part of its commitment to international peace and security, aligning with United Nations sanctions and autonomously implementing measures in response to foreign policy and national security considerations.

Success in today’s global business world requires a strong understanding of customs, supply chain, and border security laws. At ELP, we have extensive experience in dealing with customs and other regulatory issues. We have deep experience in Foreign Trade Policy (FTP), Foreign Exchange Regulations (FEMA) and export controls and our team regularly represents clients before the Directorate General of Foreign Trade and Ministry of Commerce and Industry.

In addition to our advisory and advocacy services, we specialize in customs litigation work in India, including guiding clients through investigations by customs authorities. We have significant expertise in dealing with inquiries from the Special Valuation Branch (SVB), which focuses on transactions involving related parties and valuation of goods. Our team also provides assistance with procedures related to the Advance Rulings Authority, offering clarity and legal certainty for businesses in complex customs matters. This includes representing clients in front of tribunals such as the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) and the High Courts. We support our clients throughout the investigation process, managing documentation and formulating strong defense strategies. Our close collaboration with clients ensures they are well-prepared to address any challenges presented by these investigative and appellate bodies.

ELP regularly advises on the export of dual-use items and technologies under India’s Foreign Trade Policy and assists clients in applying for and obtaining appropriate authorizations under such regulations. ELP assists companies with respect to export control regulations (including new requirements under SCOMET, Wassenaar Arrangement, etc.), developing export compliance procedures, classification of goods, technologies, software and services;,export control due diligence in domestic and multinational transactions and international trade sanctions.

ELP is also well versed with the export control regimes in the US and the EU and has in depth knowledge with respect to United Nations Sanctions, programs administered by the US Office of Foreign Assets Control (OFAC) and by the EU Council (and implemented by member States).