Special duty of customs adds a percentage-based surcharge to tariff duties with a limited statutory duration. A special duty of customs is levied as an addition to the total customs duty on goods specified in the Tariff Schedule, computed as a percentage of that total while excluding certain duties from the computation; it is collected in the same manner as the underlying customs duty and is legislatively time limited with a statutory saving for prior acts and an application of a general clauses repeal mechanism upon cessation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special duty of customs adds a percentage-based surcharge to tariff duties with a limited statutory duration.
A special duty of customs is levied as an addition to the total customs duty on goods specified in the Tariff Schedule, computed as a percentage of that total while excluding certain duties from the computation; it is collected in the same manner as the underlying customs duty and is legislatively time limited with a statutory saving for prior acts and an application of a general clauses repeal mechanism upon cessation.
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