ANNOUNCED AS TEMPORARYYes
The Special Commodity Levy on imports of broken rice has been reduced from Rs. 5 per kg. to Rs. 0.25 per kg and will be valid until 31 December 2017. The earlier levy of Rs. 5 had been imposed since 1 July 2017.
The SCL is a composite levy i.e. it replaces all other applicable import duties and taxes. Before the SCL, broken rice attracted a customs duty of Rs.50 or 30% (whichever is higher), a 15% VAT, a 7.5% Port and Airport Levy and a 2% Nation Building Tax per kilogram of rice.
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