Special duty on listed customs tariff goods applies to assessed customs value under valuation rules. Special duty applies to goods specified in the first schedule to the Customs Tariff Act, 1975 (as amended) and is charged as an amount equal to five per ... Summary
Special duty on listed customs tariff goods applies to assessed customs value under valuation rules.
Special duty applies to goods specified in the first schedule to the Customs Tariff Act, 1975 (as amended) and is charged as an amount equal to five per cent of the value of the goods, with value determined under the Customs Act valuation provisions; administrative implementation is informed by the cited notification.
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