ANNOUNCED AS TEMPORARYNo
On 24 March 2011, vide Notification No. 32/2011 - Customs, the Government of India fully exempted the following goods from payment of additional customs duty upon import into India:
Additional duty is leviable under Section 3(5) of the Customs Tariff Act, 1975. Section 3(5) provides for the levy of additional duty, at a rate not exceeding 4%, to counter-balance sales tax, value added tax, local tax or other charges leviable on like local products.
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