Ch 5 · Customs — Levy, Valuation & Procedures

🗺️ Chart summary

Customs Levy
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   Imports: BCD + SWS + IGST + Comp Cess + ADD/Safeguard
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   Exports: usually duty-free (export duty on specific items)
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   Procedures: Self-Assessment (Sec 17) + Risk Management System
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   Special: Bonded warehouse (Sec 65), SEZ, FTWZ