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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

  1. Introduction to customs law including Constitutional aspects
  2. 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
  3. Types of customs duties
  4. Classification and valuation of imported and export goods
  5. Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores
  6. Warehousing
  7. Refund
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