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<h1>Customs Duties Apply to All Imported and Exported Goods Under Customs Tariff Act, 1975, Including Government-Owned Goods</h1> Duties of customs are levied on goods imported into or exported from India at rates specified under the Customs Tariff Act, 1975, or any other applicable law. These provisions apply equally to goods owned by the government and those not owned by the government, unless otherwise specified by this Act or other prevailing laws.