MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 4th January, 2021
No. 01/2021–Customs (N.T.)
G.S.R. 4(E).—In exercise of the powers conferred by section 157 read with sub-section (1) of
section 28H, sub-section (1) of section 28KA and sub-section (1) of section 28M of the Customs Act, 1962
(52 of 1962) and in supersession of the Authority for Advance Rulings (Customs, Central Excise and
Service Tax) Procedure Regulations, 2005, in so far as they relate to the matters pertaining to the Customs
Act, 1962 (52 of 1962), except as respects things done or omitted to be done before such supersession, the
Board hereby makes the following regulations, namely :-
1. Short title and commencement. – (1) These regulations may be called the Customs Authority for
Advance Rulings Regulations, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette
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