The Customs Tariff Act, 1975
Act No. 51 of 1975 [18th August, 1975] — An Act to consolidate and amend the law relating to Customs Duties.
Sections
- Section 1. Short title, extent and commencement
- Section 2. Duties specified in the Schedules to be levied
- Section 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
- Section 3A. Special additional duty [Omitted]
- Section 4. Levy of duty where standard rate and preferential rate are specified
- Section 5. Levy of a lower rate of duty under a trade agreement
- Section 6. Power of Central Government to levy protective duties in certain cases
- Section 7. Duration of protective duties and power of Central Government to alter them
- Section 8. Emergency power of Central Government to increase or levy export duties
- Section 8A. Emergency power of Central Government to increase import duties
- Section 8B. Power of Central Government to apply safeguard measures
- Section 8C. Power of Central Government to impose transitional product specific safeguard duty on imports from the People’s Republic of China [Omitted]
- Section 9. Countervailing duty on subsidized articles
- Section 9A. Anti-dumping duty on dumped articles
- Section 9AA. Refund of anti-dumping duty in certain cases
- Section 9B. No levy under section 9 or section 9A in certain cases
- Section 9C. Appeal
- Section 10. Rules to be laid before Parliament
- Section 11. Power of Central Government to alter duties under certain circumstances
- Section 11A. Power of Central Government to amend First Schedule
- Section 12. Repeal and saving
- Section 13. Consequential amendment of Act 52 of 1962
Schedules
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