Customs Overhaul on the Table
India Inc. is urging a significant overhaul of the nation's customs framework, pushing for measures that mirror the transformative impact of the Goods and Services Tax (GST). Industry leaders advocate for a Budget 2026 that introduces GST-style digitization, simplifies duty structures, and launches a comprehensive amnesty program to clear long-standing disputes and alleviate working capital strain.
Rationalizing Duty Structures
Experts propose compressing the current eight customs duty slabs to five or six. The aim is to establish a clearer hierarchy, with the lowest duties on raw materials, moderate rates on intermediates, and the highest on finished goods. This approach seeks to foster domestic manufacturing and value addition, creating what some liken to a "GST 2.0 moment" for customs.
Digitization is Key
Beyond rate adjustments, a central demand is the deeper digitization of customs processes. While progress has been made, the system still lags behind the end-to-end digital integration seen in GST. Schemes like MOOWR and AEO, crucial for major importers, need urgent digital upgrades to reduce procedural friction and compliance burdens.
Tackling Legacy Disputes
A substantial backlog of customs litigation, valued at over ₹40,000 crore, is significantly impacting business cash flows. An amnesty scheme, similar to those implemented for GST, is sought to enable businesses to settle past cases, reduce uncertainty, and free up locked capital. Such reforms are seen as vital enablers for India's economic growth and improved ease-of-doing-business rankings.