Custom & Excise issues


Custom duty is a type of indirect tax that is levied on all the goods that are imported to the country as well as some goods exported from the country. The duty levied on the former is referred to as import duty while that on the latter is referred to as the export duty. In simple words,  any tariff that is introduced on goods across national borders is referred to as custom duty. The duty levied depends on the value of the goods, its dimensions and weight along with a lot of other criteria. Custom Duty in India falls under the Customs Act, 1962.

Excise duty is an indirect tax paid to Government of India imposed on goods for their production, licensing and sale.  Excise duty earlier used to be levied as Central Excise Duty, Additional Excise Duty, etc at the central level. However, the Goods and Services Tax (GST), introduction in July 2017, subsumed many types of excise duty. Today, excise duty applies only on petroleum and liquor. Sabkuch Legal is one of the best in the domain in dealing with custom and excise issues.


Types of Custom duty

  • Basic Customs Duty: This duty is imposed on the value of goods at a specified rate as it is fixed on an ad-valorem basis. After being amended time and again, it is currently regulated by the Customs Tariff Act, 1975.
  • Countervailing Duty: Countervailing duty (CVD) or Additional Customs Duty is levied on imported goods that fall under Section 3 of the Customs Tariff Act of 1975. It is the same as the Central Excise Duty which is levied on similar goods that are produced in India.
  • Education Cess: The cess used to be levied at 2% and an additional 1% of the aggregate of customs duties.
  • Protective Duty: This duty is imposed in order to shield the domestic industry against the imports at rates that are recommended by the Tariff Commissioner.
  • Safeguard Duty: As the name suggests, this duty serves as a means of safeguarding the rise in exports. Sometimes, if the government feels that a rise in exports can damage the existing domestic industry, it may levy this duty.
  • Anti-Dumping Duty: This duty is based on the dumping margin, i.e. the difference between the export price and the normal price. It is only imposedwhen the goods that are imported are below the fair market price.

Benefits of pursuing custom and excise issues

The benefits of pursuing custom and excise issues are:

  1. Less interference by inspectors.
  2. Quicker resolution of
  3. High likelihood of issue being resolved.
  4. Resolution of issues is not very expensive


Procedure for Custom & Excise

Frequently Asked Questions

How do I pay custom duty online?

To pay custom duty online, you can follow the steps below:

  • Access the e-payment portal of ICEGATE
  • Enter the import/export code or simply key the login credentials given by ICEGATE
  • Click on e-payment
  • Check all the e-challans that are in your name
  • Select the challan which you have to pay and choose the payment method
  • You will be redirected to the payment gateway of the bank
  • Initiate the payment
  • You will be redirected to the ICEGATE portal
  • Click on the print button and save the payment copy

What is the ICEGATE portal?

The ICEGATE is an e-Commerce Portal of Central Board of Excise & Customs. It provides services such as e-filing to the cargo and trade carriers.

What are the factors that influence customs duty?

Some of the factors that affect customs duty are the value of the goods, their dimensions, weight, etc.

What is the difference between specific duties and ad valorem duties?

If customs duties are levied as per the quantity or weight of goods, they are called specific duties, whereas if they are levied on the basis of the value of goods, they are termed as ad valorem duties.

How long does Sabkuch Legal take to deal with custom and excise issues?

We try our best to complete your task in 2 business days.

Why Choose Us

Why Choose us for Customs & excise

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