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<h1>Union Budget 2021-22 Introduces Agriculture Infrastructure and Development Cess on Imports; Importers Must Check Duty Calculations.</h1> The Union Budget 2021-22 introduced key changes to the Customs framework, effective from February 2, 2021. A significant change is the introduction of the Agriculture Infrastructure and Development Cess (AIDC) on imported goods, as outlined in the Finance Bill, 2021. This cess is in addition to existing customs and excise duties, unless exempted by specific notifications. Importers must specify relevant notification numbers in the Bill of Entry to claim exemptions. The EDI system has been updated to accommodate these changes, and users are advised to verify duty calculations manually during the initial implementation phase. Discrepancies should be reported to the Directorate.