Mention the names of any five "Types of Custom Duty" on Import Goods covered under Schedule I of Custom Tariff Act, 1975.

CS Executive · Tax Laws and Practice · PYQS · June 2026
Mention the names of any five "Types of Custom Duty" on Import Goods covered under Schedule I of Custom Tariff Act, 1975.

Answer & Explanation:

Types of Customs Duty: Basic Customs Duty (BCD) Integrated Tax [Section 3 (7) of the Customs Tariff Act, 1975] GST Compensation Cess Additional Customs Duty / Countervailing Duty (CVD) Special Additional Duty (SAD) Protective Duty Safeguard Duty Countervailing Duty on Subsidized Articles Provisional Countervailing Duty on Subsidized Articles Anti-Dumping Duty on Dumped Articles Provisional Anti -Dumping Duty Social Welfare Surcharge (SWS) on Imported Goods Road and Infrastructure Cess on Imported Goods Health Cess.

Topics: Customs Act

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