THE CUSTOMS TARIFF ACT, 1975
(ACT NO. 51 OF 1975)
[18th August, 1975] An Act to consolidate and amend the law relating to Customs Duties.
BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows -
| Section 1 | Short title, extent and commencement |
| Section 2 | Duties specified in the Schedules to be levied |
| Section 3 | Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. |
| Section 4 | Levy of duty where standard rate and preferential rate are specified |
| Section 5 | Levy of a lower rate of duty under a trade agreement |
|
Section 6 Omitted Vide Section 107 of the Finance Act 2024 |
Power of Central Government to levy protective duties in certain cases |
| Section 7 | Duration of protective duties and power of Central Government to alter them |
| Section 8 | Emergency power of Central Government to increase or levy export duties |
| Section 8A | Emergency power of Central Government to increase import duties |
| Section 8B | Power of Central Government to apply safeguard measures |
|
Section 8C Omitted Vide Chapter IV of the Finance Act 2016 |
Power of Central Government to impose transitional product specific safeguard duty on imports from the people’s Republic of China. |
| Section 9 | Countervailing duty on subsidized articles. |
| Section 9A | Anti-dumping duty on dumped articles |
| Section 9AA | Refund of anti-dumping duty in certain cases |
| Section 9B | No levy under section 9 or section 9A in certain cases |
| Section 9C | Appeal |
| Section 10 | Rules to be laid before Parliament |
| Section 11 | Power of Central Government to alter duties under certain circumstances |
| Section 12 | Repeal and saving |
| Section 13 | Consequential amendment of Act 52 of 1962 |