Customs Act, 1962 (As Amended by The Finance Act, 2023) 

- The Customs Tariff Act, 1975 (As amended by the Finance Act, 2023 (8 of 2023), dt. 31-3-2023)

- The Customs (Appeals) Rules, 1982

-The Customs and Excise Revenue Appellate Tribunal Act, 1986

- 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)

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

- The Warehoused Goods (Removal) Regulations, 2016 [As amended vide Noti. No. 71/2019-Customs (NT), dt. 1-10-2019] v The Warehouse (Custody and Handling of Goods) Reg., 2016[As amended vide Noti. No. 70/2019-Customs (NT), dt. 1-10-2019] v The Special Warehouse (Custody and Handling of Goods) Regulations, 2016 v The Public Warehouse Licensing Regulations, 2016

- The Private Warehouse Licensing Regulations, 2016

- The Special Warehouse Licensing Regulations, 2016

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

- The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 [As amended vide GSR 218(E), dt. 29-3-2021, w.e.f. 29-3-2021

- The Sea Cargo Manifest and Transhipment Regulations, 2018 [As amended vide Noti. No. 94/2023-Cus. (NT), dt. 28-12-2023]

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

- The Manufacture and other Operations in Warehouse Regulations, 2019 v The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019

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

-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]

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

- The Customs Authority for Advance Rulings Regulations, 2021 [As amended vide Noti. No. 63/2022-Cus. (NT), dt. 20-7-2022, w.e.f. 25-7-2022] v The Customs (Verification of Identity and Compliance) Regulations, 2021

- The Shipping Bill (Post Export Conversion in Relation to Instrument based Scheme) Regulations, 2022 (dt. 22-2-2022) v The Customs (Electronic Cash Ledger) Regulations, 2022 (dt. 30-3-2022) 

- The Controlled Delivery (Customs) Regulations, 2022

- The Passenger Name Record Information Regulations, 2022 v The Customs (Import of Goods at Concessional Rate of Duty for Specified End Use) Rules, 2022 v The Electronic Duty Credit Ledger Regulations, 2021 [As amended vide GSR 705(E), dt. 15-9-2022, w.e.f. 15-9-2022]

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

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

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