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THE CUSTOMS TARIFF ACT, 1975

ACT NO 51 OF 1975 · Enacted [18th August, 1975] · 22 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.[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 to 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 impose safeguard duty.
Section 8C.[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.