Agriculture Infrastructure and Development Cess introduced on imports and excisable goods; EDI updated and BE notification quoting required. AIDC has been introduced on imports and certain excisable goods effective 02-02-2021 and is additional to other customs or excise duties. AIDC on imports is calculated on the same value basis as customs duty. Importers must quote relevant notification Sl. Nos. in the Bill of Entry to claim rates or exemptions and set BE_DUTY flags: NOTN TYPE 'C'/'E' with Additional Duty Flag 'A' for Customs/Excise AIDC respectively. Excise AIDC applies only to petrol and high speed diesel. SWS is levied on AIDC except where Notification 13/2021 exempts specified gold and silver headings. Traders should verify duty calculations for entries on 2-3 February 2021.
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.
Agriculture Infrastructure and Development Cess introduced on imports and excisable goods; EDI updated and BE notification quoting required.
AIDC has been introduced on imports and certain excisable goods effective 02-02-2021 and is additional to other customs or excise duties. AIDC on imports is calculated on the same value basis as customs duty. Importers must quote relevant notification Sl. Nos. in the Bill of Entry to claim rates or exemptions and set BE_DUTY flags: NOTN TYPE 'C'/'E' with Additional Duty Flag 'A' for Customs/Excise AIDC respectively. Excise AIDC applies only to petrol and high speed diesel. SWS is levied on AIDC except where Notification 13/2021 exempts specified gold and silver headings. Traders should verify duty calculations for entries on 2-3 February 2021.
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