Education cess on imports imposed as an additional duty on aggregate customs liabilities, excluding certain duties.

A Education Cess is imposed on goods imported under the First Schedule to the Customs Tariff Act, 1975 as an additional duty equal to two per cent of the aggregate customs duties and any sums chargeable as customs duty, excluding safeguard duty, countervailing duty, anti-dumping duty, certain additional duties and other Education Cess levies. The cess is additional to other customs duties; Customs Act provisions on refunds, exemptions and penalties apply to its levy and collection, and sums may be utilised by the Central Government after parliamentary appropriation to finance basic education.

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