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of <h1>Finance Bill 2021: New Agriculture Cess on Imports; Customs Duty Reduced to Offset Consumer Impact.</h1> The Finance Bill, 2021 introduces an Agriculture Infrastructure and Development Cess (AIDC) on the import of specific goods, effective February 2, 2021. To mitigate consumer impact, basic customs duty (BCD) rates have been reduced. The cess aims to fund agricultural infrastructure and development projects. Items affected include apples, crude palm oil, various legumes, wines, and precious metals, with AIDC rates ranging from 1.5% to 100%. For instance, apples face a 35% AIDC, while crude palm oil is subject to 17.5%. Precious metals like gold and silver have a 2.5% AIDC.
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