Chapter
Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act, 1975
Indirect Tax LawsPart II: Customs & FTP (20 Marks)
7 topics
- Introduction to customs law including Constitutional aspects
- Levy of customs duties including application of customs law, taxable event, charge of customs duty, exceptions to levy of customs duty, exemption from custom duty
- Types of customs duties
- Classification and valuation of imported and export goods
- Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores
- Warehousing
- Refund