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Chapter 5: Levy of, and Exemption from, Customs Duties

Customs Act,1962 • Indirect Tax

Acts in this Chapter (27)

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12 Dutiable goods
0 sections 0 rules
13 Duty on pilfered goods
0 sections 0 rules
14 Valuation of goods for purposes of assessment
0 sections 0 rules
15 Date for determination of rate of duty and tariff valuation of imported goods
0 sections 0 rules
16 Date for determination of rate of duty and tariff valuation of export goods
0 sections 0 rules
17 Assessment of goods
0 sections 0 rules
18 Provisional assessment of duty
0 sections 0 rules
18A Voluntary revision of entry, post clearance.
0 sections 0 rules
19 Determination of duty where goods consist of articles liable to different rates of duty
0 sections 0 rules
20 Re-importation of goods
0 sections 0 rules
21 Goods derelict, wreck, etc
0 sections 0 rules
22 Abatement of duty on damaged or deteriorated goods
0 sections 0 rules
23 Remission of duty on lost, destroyed or abandoned goods
0 sections 0 rules
24 Power to make rules for denaturing or mutilation of goods
0 sections 0 rules
25 Power to grant exemption from duty
0 sections 0 rules
25A Inward processing of goods.
0 sections 0 rules
25B Outward processing of goods.
0 sections 0 rules
26 Refund of export duty
0 sections 0 rules
26A Refund of import duty in certain cases
0 sections 0 rules
27 Claim for refund of duty
0 sections 0 rules
27A Interest on delayed refunds
0 sections 0 rules
28A Power not to recover duties not levied or short-levied as a result of general practice
0 sections 0 rules
28AA Interest on delayed payment of duty
0 sections 0 rules
28AAA Recovery of duties in certain cases
0 sections 0 rules
28B Duties collected from the buyer to be deposited with the Central Government
0 sections 0 rules
28BA Provisional attachment to protect revenue in certain cases
0 sections 0 rules
28BB Time limit for completion of certain actions.
0 sections 0 rules
Chapter Statistics
27
Acts
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Sections
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Rules
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Forms
Hierarchy Path
Indirect Tax
Customs Act,1962
Levy of, and Exemption from, Customs Duties
Chapter Information
Chapter Number:
5
Order:
0
Created:
Aug 29, 2025
Updated:
Aug 29, 2025
Recently Added Acts
12 Dutiable goods 0 sections • Added: Aug 29, 2025
13 Duty on pilfered goods 0 sections • Added: Aug 29, 2025
14 Valuation of goods for purposes of assessment 0 sections • Added: Aug 29, 2025
15 Date for determination of rate of duty and tariff valuation of imported goods 0 sections • Added: Aug 29, 2025
16 Date for determination of rate of duty and tariff valuation of export goods 0 sections • Added: Aug 29, 2025
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