4 tariff items across 1 chapters, each with the standard rate of basic customs duty from the First Schedule to the Customs Tariff Act, 1975, the integrated tax rate, and the whole bill worked out including the one line a duty-credit scrip can pay. Start with the chapter, or search the tariff in the calculator.
Four levies, worked in order, each on a base that includes the ones before it: basic customs duty on the assessable value at the First Schedule rate, the Social Welfare Surcharge at ten per cent of that duty under section 110 of the Finance Act, 2018, integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it. Preferential rates by origin are shown where the line carries them.
And the part that decides whether duty-credit scrips are worth an importer's attention: Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975, which is the basic customs duty line alone. Integrated tax and compensation cess on the same Bill of Entry are paid in cash whatever you paid for the scrip.
These rates are published as at the date they were extracted. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file a Bill of Entry.
