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of <h1>Union Government Authorized to Legislate and Collect Import/Export Duties Under Customs Act, 1962 and Tariff Act, 1975</h1> Entry No. 83 of List 1 to Schedule VII of the Constitution authorizes the Union Government to legislate and collect duties on imports and exports. The Customs Act, 1962, effective from February 1, 1963, mandates duties on goods imported or exported from India, with rates specified in the Customs Tariff Act, 1975. The First Schedule details import items and their duties, categorized by the Harmonized System of Commodity Classification. Duties are primarily ad-valorem, based on value determined by Section 14 of the Customs Act and the Customs Valuation Rules, 2007, aligning with the WTO Valuation Agreement. The Second Schedule lists export items and duties.
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