This book is a humble attempt to guide the reader with regard to Customs clearance procedures, Customs Levy, Valuation, Classification, Assessment, Warehousing, Penal and Appellate provisions, Foreign Trade policy, G S T, and the latest changes thereof, etc. Thirty questions and answers covering all aspects of Customs clearance have been included in this Book. Persons appearing for the examinations conducted under the Customs Brokers' Licensing Regulations, 2018 will find this book to be extremely useful. The full text of the relevant Acts and the salient features and fll text of Foreign Trade Policy are also included. The writer is sure that the Customs Brokers, Freight Forwarders, Consultants, Practitioners of Customs Law, Exporters and Importers, and allied agencies and Students of Indirect taxes will find the book to be extremely useful.