<h1>Education Cess on Imports: 2% Levy Excludes Certain Duties; Supports Universal Quality Education, Governed by Customs Act Provisions.</h1> The Education Cess on imported goods, as specified in the First Schedule to the Customs Tariff Act, 1975, is levied at a rate of 2% on the aggregate of customs duties, excluding safeguard, countervailing, anti-dumping duties, and other education cesses. This cess is collected as a surcharge to support the government's commitment to universal quality basic education. The Central Government is authorized to utilize the collected funds as deemed necessary. The provisions of the Customs Act, 1962, including those related to refunds and exemptions, apply to the levy and collection of this cess.