Customs Tariff Act, 1975 (India)
E657073
The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
Indian parliamentary statute
ⓘ
customs law ⓘ fiscal legislation ⓘ |
| administeredBy | Department of Revenue, Ministry of Finance (India) NERFINISHED ⓘ |
| amendedBy | subsequent Finance Acts of India ⓘ |
| appliesTo |
goods exported from India
ⓘ
goods imported into India ⓘ |
| basisFor | notification of customs duty rates by the Central Government ⓘ |
| classificationSystem | Harmonized System of Nomenclature (HS) NERFINISHED ⓘ |
| contains |
First Schedule specifying import tariff
ⓘ
Second Schedule specifying export tariff ⓘ |
| country | India ⓘ |
| enablingProvisionFor |
anti-dumping duty notifications
ⓘ
countervailing duty notifications ⓘ safeguard duty notifications ⓘ |
| implements | India’s tariff commitments under international trade agreements ⓘ |
| language |
English
ⓘ
Hindi ⓘ |
| legalBasisFor |
classification of goods under the Customs Tariff
ⓘ
customs tariff schedule of India ⓘ levy of additional customs duties where specified ⓘ levy of basic customs duty ⓘ |
| legalNature | central legislation ⓘ |
| legislature | Parliament of India NERFINISHED ⓘ |
| linkedTo | Customs Act, 1962 (India) NERFINISHED ⓘ |
| primaryPurpose |
to prescribe customs duties on imports and exports
ⓘ
to provide legal basis for classification of goods for customs purposes ⓘ to provide legal basis for levy of customs tariffs ⓘ |
| providesFor |
anti-dumping duties
ⓘ
classification of goods under customs tariff ⓘ countervailing duties on subsidized imports ⓘ preferential rates of duty ⓘ protective duties ⓘ rates of customs duties ⓘ safeguard duties ⓘ |
| regulates |
export duties in India
ⓘ
import duties in India ⓘ |
| relatedArea |
World Trade Organization (WTO) tariff bindings of India
ⓘ
foreign trade policy of India ⓘ |
| scope | all customs ports and customs stations in India ⓘ |
| shortTitle | Customs Tariff Act, 1975 NERFINISHED ⓘ |
| subjectMatter | customs tariff classification and rates ⓘ |
| typeOfTax | indirect tax ⓘ |
| usedBy |
Central Board of Indirect Taxes and Customs
NERFINISHED
ⓘ
Indian customs authorities ⓘ |
| yearOfEnactment | 1975 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.