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Types of Customs Duties
• Ajay Babu Bandi
 Practising Chartered Accountant
 M.Com, FCMA,ACA,IFRS(Certified)
Additional Customs Duty Sec.3
 ACD is leviable in terms of sec.3 of the
Customs Tariff Act
 There are 3 types of ACD lev...
Levy of ACD u/s 3(1) is also
popularly known as Counter-
Vailing Duty(CVD)
Customs Duties -- others
Protective Duties Sec.6
Safeguard Duty Sec.8B
Countervailing Duty on subsidized Articles Sec.9...
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
Customs duty classification
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Customs duty classification

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Useful for CA CS CMA ICWA November/ December 2015 exams

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Customs duty classification

  1. 1. Types of Customs Duties • Ajay Babu Bandi  Practising Chartered Accountant  M.Com, FCMA,ACA,IFRS(Certified)
  2. 2. Additional Customs Duty Sec.3  ACD is leviable in terms of sec.3 of the Customs Tariff Act  There are 3 types of ACD levy u/s 3  ACD equivalent to Excise duty u/s 3(1) ACD for counter balancing ED on Raw materials u/s 3(3) ACD for counter-balancing ST, VAT, Local charges etc. u/s 3(5)
  3. 3. Levy of ACD u/s 3(1) is also popularly known as Counter- Vailing Duty(CVD)
  4. 4. Customs Duties -- others Protective Duties Sec.6 Safeguard Duty Sec.8B Countervailing Duty on subsidized Articles Sec.9 Anti Dumping Duty Sec.9A

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