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What is Understanding SWS and BCD in Customs about?

Customs duty is an indirect tax levied on goods involved in international trade. Import duties are levied on imported goods while export duties are levied on exported goods. The Central Board of Indirect Taxes and Customs is responsible for customs administration in India. There are different types of customs duties levied in India including Basic Customs Duty, Additional Customs Duty, Special Additional Duty, and others. Goods are classified under the Harmonized System code for customs duty assessment.

Author

Viraja Guru

Language

EN