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of <h1>Regulatory customs duty imposed on goods per Tariff Act; 25% rate or 10% value, effective until March 31, 1964.</h1> A regulatory duty of customs is imposed on goods listed in the First Schedule to the Tariff Act, effective from a date specified by the Central Government. The duty is either 25% of the rate specified in the schedule or 10% of the goods' value, whichever is higher. This duty is in addition to other customs duties and applies until March 31, 1964. The Customs Act, 1962, and its rules apply to the levy and collection of this duty. Notifications regarding this duty must be presented to Parliament. Different dates may be set for different goods by the government.
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