Additional customs levy on imports links valuation, excise-equivalent duty, integrated tax, and compensation cess under a single charging framework.

Imported articles are subject to additional customs levy under a framework that equates the charge to the excise duty on a like article manufactured in India, with special notification-based treatment for alcoholic liquor. The section prescribes valuation rules by aggregating customs value or tariff value with customs duty and related sums, while excluding specified duties and levies, and provides special rules for retail sale price goods and warehoused goods sold before clearance. It also authorises countervailing duty for excise, sales tax, value added tax, local tax and similar charges, and extends integrated tax and compensation cess on imports, with customs law provisions applying to the resulting levy.

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