About CustomsWise

Indian customs law, explained provision by provision, for the people who have to work with it.

What this is

CustomsWise began as an answer to a practical problem: the law a customs broker needs is scattered across the Customs Act, dozens of rule books and regulation sets, eighteen allied Acts, thousands of notifications and circulars, and a tariff that runs to a million characters. Finding the right provision is hard. Understanding it in the time available is harder.

So we built one place that holds all of it, cross-linked, with a plain-English explanation and a short video for every provision.

What is in it

2,946 explainer videos — one for every section, rule and regulation worth teaching, each a few minutes long.
The bare law — the Customs Act 1962, the Customs Tariff Act 1975, every set of customs rules and regulations, and eighteen allied Acts, each readable as a book.
Notifications and circulars — linked to the provisions they are issued under, with what is in force and what has been superseded.
Case law — judgments linked to the provisions they turn on.
HSN and tariff — classification, duty rates, policy conditions.
Practice — past CBLR questions and checked practice questions against each provision.

Where the material comes from

The law is taken from official sources: the CBIC Tax Information Portal, India Code, DGFT, NACIN, the e-Gazette and CESTAT. Judgments are powered by Indian Kanoon. We do not rewrite the law — we reproduce it and explain it beside itself, so you can always see what the provision actually says.

The explanations, videos and questions are ours. Where we have got something wrong, we want to know: [email protected].

What it is not

It is study material, not legal advice, and we have no connection with NACIN, CBIC or any examining authority. Check the official text before you act on anything that matters. We cite the source of every provision precisely so that you can.