Custom Duty Services

All domestic imports and certain exports are subject to customs duties imposed by the Indian government. Several elements, like the item's worth, weight, size, etc., might affect how much customs duty must be paid. Don’t worry; leave everything to us as the team of Enterslice will help you with everything relat..

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Custom Duty Services for Seamless International Trade

India, the third-largest economy in Asia and the sixth-largest in the world, has seen a sharp increase in imports in recent years. India's annual growth rate of imports climbed by 68.3% in FY 2022. According to Statistics, a significant improvement over the previous years has been seen. This is because the cost of imported commodities and the rise in global commodity prices increased.

Crude oil, gold, diamonds, coal briquettes, and petroleum gas are among India's top imports. All goods that are imported, as well as some goods that are exported abroad, are subject to customs duty, an indirect tax. Taxes placed on the import and export of goods are referred to as import tariffs and export duties, respectively. Commodity imports and exports are subject to customs charges worldwide to raise money and/or shield native institutions from international rivals. To reduce public use of dangerous items like alcohol and cigarettes, custom taxes are levied on customers.

According to the products in issue, customs duties are evaluated based on the value of the commodities as well as their size, weight, and other characteristics. Ad valorem duties are those based on the worth of the products, whereas particular duties are those based on amount or weight. Compound duties on items that combine value with a number of other elements.

The Customs Act of 1962 establishes the definition of customs duty in India. It grants the government the power to charge taxes on imports and exports, set import and export regulations, forbid the import and export of certain goods, punish violators, and apply various consequences.

All matters relating to customs duty are under the control of the Central Board of Excise & Customs (CBEC). The CBEC is located inside the Ministry of Finance's Department of Revenue. The CBEC creates regulations that are important for managing customs formations, collecting or levying customs charges, stopping smuggling, and identifying duty evasion.

Custom Duty Assessment and Classification Services

Custom Duty Assessment

Customs taxes are calculated either specifically or ad valorem. It is thus based on the value of the commodities. The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, are followed while determining such value. The following procedure is used to determine the value of the item in question:


Rule 4 and Rule 5 -

Comparative value approach that evaluates the transaction value of the same or comparable goods.



Rule 7 -

Deductive value approach that employs the product's sale price in the country of importation.



Rule 8 -

Use of the computed value technique that takes into account manufacturing, material, and profit expenses in the nation of production.

Rule 9 -

The more flexible Fallback approach is built on earlier procedures.

Almost all imported commodities into the country are subject to customs taxes. While import charges are not imposed on some commodities, such as fertiliser, food grains, life-saving medications, etc., export duties are levied on goods that are included in the Second Schedule.

Classification of Custom Duty

The following categories apply to different types of customs duties:

  • Basic Customs Duty:

    As it is determined on an ad-valorem basis, this duty is assessed at a set rate based on the value of the commodities. It has undergone several revisions and is now governed by the Customs Tariff Act of 1975. However, the Central Government has the authority to exclude some commodities from this tax.
  • Countervailing Duty:

    On imported commodities covered by Section 3 of the Customs Tariff Act of 1975, countervailing duty (CVD), often known as additional customs duty, is imposed. It is identical to the Central Excise Duty that is assessed on comparable commodities made in India.
  • Education Cess:

    The cess was once assessed at 2% plus an extra 1% of the total customs charges.
  • Protective Duty:

    This duty is put in place to protect domestic industry from imports at the tariff commissioner-recommended rates.
  • Safeguard Duty

    : As the name indicates, the safeguard duty is used to protect the growth in exports. The government may occasionally impose this tax if it believes that a surge in exports may harm the already-existing domestic sector.
  • Anti-Dumping Duty:

    This tax is calculated based on the dumping margin, which is the difference between the export and retail prices. It is applied only when imported items are priced below fair market value.

Before importing or exporting any goods, it is very important to understand the custom duty imposed on your goods. You will be required an experienced team to assess the amount of customs duty as per the type of duty. This is a very crucial task, and Enterslice will help you in the assessment of the customs duty. We will classify your goods and determine the type of duty that will be applicable. Furthermore, after thorough classification, we will work on custom duty assessment.

Custom Duty Calculation and Compliance Review

Custom Duty Calculation

There are various procedures involved in determining the customs tax on imported items in India. A step-by-step tutorial for appropriately calculating customs tax is provided below:


Step 1:

Establish the Goods' Assessable Value. The cost of the products, insurance premiums, and freight costs spent in shipping the commodities to India are added to estimate the assessable value of the goods.



Step 2:

Determine the Customs Duty Rates that Apply Depending on the kind of products, their nation of origin, and their categorisation under the Harmonised System of Nomenclature (HSN), different customs tax rates apply to imported commodities in India. Importers can check the customs tariff schedule to ascertain the appropriate customs tax rates.



Step 3:

Basic Customs Duty is calculated now. The fundamental duty that applies to all imported products in India is the basic customs duty. It is determined as a proportion of the products' assessable value. The customs tariff schedule contains the appropriate rate of the basic customs charge.



Step 4:

Additional Customs Duty is calculated now. Countervailing charge (CVD), commonly referred to as an additional customs charge, is imposed on imported products to make up for any domestic taxes and subsidies. The basic customs duty plus the assessable value of the items are added together to get the CVD rate.



Step 5:

Determine Education Cess and Additional Fees A surcharge added to the entire amount of customs duty due is called an education cess. It is determined at a rate of 2% of the overall amount owing in customs duties. Some products may also be subject to additional fees like Anti-dumping Duty (ADD), Safeguard Duty (SGD), or Special Additional Duty (SAD).



Step 6:

In the last step, we apply exemptions and concessions. Importers may be entitled to exemptions or concessions on the due customs tax depending on their import category or the products' place of origin. When determining the amount of customs tax due, certain exclusions and concessions should be taken into account. In India, calculating customs duties on imported products entails a number of processes and calls for precise knowledge of the items' value, origin, and classification. To guarantee adherence to customs requirements and prevent fines or legal complications, it is advised to speak with a customs agent or a qualified service provider.


Custom Compliance Review

Customs compliance is the process of abiding by the trade laws of the nations you are importing from and exporting to.

Understanding and following the laws, rules, and procedures established by the national government and international organisations to regulate international trade are essential components of compliance. This entails complying with certain paperwork standards, ensuring that items are accurately weighed, labelled, and dispatched, paying the required fees and taxes, and offering the proper customs papers for entrance into other nations. It also entails being aware of the laws in each nation where items are being imported or exported.

Compliance with customs laws is necessary to guarantee that commodities are processed, exported, and imported legally. This promotes fair trade practices, safeguards the interests of both sending and receiving nations and helps stop the importation of dangerous or unlawful items.

International trade relies heavily on customs compliance to ensure that items are correctly Documented and taxes and fees are paid. Additionally, it assists in preventing the smuggling or illicit importation of products, which can have detrimental effects on both the sender and the recipient. Compliance with customs regulations aids in preventing unfair trade practices, such as dumping and price-fixing, from impacting commodities.

Custom Duty Refund and Rebate Processing

When importers and exporters mistakenly pay duty in excess of what is required of them owing to erroneous valuation, inaccurate categorisation of the items, incorrect application of the tax rate, etc. Sections 27 and 26 of the Customs Act of 1962 address the eligibility of importers and exporters to make refund claims. Section 27A of the Customs Act of 1962 provides that if a refund is not made within the allotted period, interest would be charged on the amount due at a rate of 15 per annum.

Under the provisions of the Customs Act of 1962, any importer or exporter who pays duty in excess of the amount due is entitled to a refund. We support the client throughout the refund claim process. We'll be checking in with the department in the future. The department must let you know if there are any problems with the return.

Custom Duty Dispute Resolution

It is crucial that the matter is managed by experts in order to minimise risks and prevent any potential bad outcomes because every action made in tax and customs investigations and the litigation process will directly affect your business.

Enterslice offers consulting services for tax disputes at every level, from the start of the tax inquiry procedure until the end of it. In addition, our dispute resolution team offers advisory services designed to reduce client risks via proactive problem-solving and the search for solutions before a conflict emerges.

Laws governing taxes and customs are often changed, and usually, these changes have a direct impact on your company. Changes to the methods used by the tax and customs agencies may have an effect on regular financial transactions. In these situations, our attorneys will explain to clients the essential course of action to be followed and any potential hazards they may encounter.

From the beginning of a tax and customs authority inquiry, consulting services from qualified specialists are essential. Negotiations and, eventually, the outcome of an inquiry may be impacted by the concerns brought up and the Documents provided to tax and customs inspectors during an investigation. Those under investigation may potentially be harmed by statements and papers turned up to the authorities. Our team can supervise developments in an investigation by the tax and customs authorities and manage the procedure with the highest care since they are experienced case managers.

Documents required for Exports Customs Clearance

  • ProForma Invoice
  • Customs Packing List
  • Country of Origin or COO Certificate
  • Commercial Invoice
  • Shipping Bill
  • Bill of Lading or Airway Bill
  • Bill of Sight
  • Letter of Credit
  • Bill of Exchange
  • Export License
  • Warehouse Receipt
  • Health Certificates

Documents required for Imports Customs Clearance

  • Bill of Entry
  • Commercial Invoice
  • Bill of Lading or Airway Bill
  • Import License
  • Certificate of Insurance
  • Letter of Credit or LC
  • Technical Write-up or Literature (Only required for specific goods)
  • Industrial License (for specific goods)
  • Test Report (If any)
  • RCMC Registration cum Membership Certificate
  • GATT/DGFT declaration
  • DEEC/DEPB/ECGC License for duty benefits

What are the Services offered by Enterslice?

  • Providing help you get access to the e-portal of the ICEGATE to pay the custom duty
  • Assist individuals in the assessment of customs duty and classifying the services.
  • Calculate the customs duty payable on the import and export goods.
  • Experienced legal team that will assist you in minimising risks and preventing any potential bad outcomes during import and export.
  • Verifying your eligibility
  • Submission of your application.
  • Monitoring the status of your application.
  • Representation of your case if the department identifies any deficiencies.
  • Lower costs than competing firms.
  • Our strong and positive relationships with the relevant department are crucial for getting things done.
  • We at Enterslice work to get duty refunds and rebate services. Our team is specialized and verified to cater for your needs perfectly.

Frequently Asked Questions

The IGST credit must be used first to balance the IGST tax due in accordance with the GST's tax offsetting regulations. Any remaining IGST credit may be applied first to CGST liability and then to SGST liability (in that order).

A form of GST supply known as a zero-rated supply has a zero per cent tax rate. As a result, the provider of the goods or services is exempt from paying GST but is still eligible to get a refund of their input tax credit.

Alcohol and some petroleum products, such as petroleum crude, high-speed diesel, motor spirit, and aviation turbine fuel, are excluded from the GST's purview. State excise duty and VAT are still applied to alcohol intended for human use. Tobacco and items containing tobacco are subject to both excise tax and GST. The GST does not include taxes like those on power, tolls, roads, and stamps.

IGST+ GST compensation cess in addition to any relevant customs duties and cess. After all, customs duties and customs cess have been added to the value of imports; the IGST and GST compensation cess must be paid.

A rate of duty that combines an ad valorem rate and a specified rate. Ad valorem duties are based on the worth of the commodities, as opposed to particular duties, which are based on variables like weight or quantity.

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