Agriculture Infrastructure and Development Cess requires mandatory Bill of Entry notification claims and specific system flags for imports. Introduction of Agriculture Infrastructure and Development Cess (AIDC) imposes an additional levy on imports and, for excisable scheduled goods, as excise; AIDC value follows customs valuation under section 14. Importers must mandatorily quote the relevant Notification 11/2021 Sl. Nos. in the Bill of Entry, and use specified BE_DUTY flags (NOTN TYPE 'C' or 'E' and Additional Duty Flag 'A') to claim exemptions. Excise AIDC is limited to petrol and HSD. SWS applies to AIDC except where Notification 13/2021 exempts specified CTHs; ICES has been updated and duty calculations should be verified and discrepancies reported.
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Agriculture Infrastructure and Development Cess requires mandatory Bill of Entry notification claims and specific system flags for imports.
Introduction of Agriculture Infrastructure and Development Cess (AIDC) imposes an additional levy on imports and, for excisable scheduled goods, as excise; AIDC value follows customs valuation under section 14. Importers must mandatorily quote the relevant Notification 11/2021 Sl. Nos. in the Bill of Entry, and use specified BE_DUTY flags (NOTN TYPE 'C' or 'E' and Additional Duty Flag 'A') to claim exemptions. Excise AIDC is limited to petrol and HSD. SWS applies to AIDC except where Notification 13/2021 exempts specified CTHs; ICES has been updated and duty calculations should be verified and discrepancies reported.
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