Section List

Act Number: 51

Act Name: The Customs Tariff Act, 1975

Year: 1975

Enactment Date: 1975-08-18

Long Title: An Act to consolidate and amend the law relating the Customs Duties.

Ministry: Ministry of Finance

Department: Department of Revenue

Section NumberTitleActions
1Short title, extent and commencement.
2Duties specified in the Schedules to be levied.
3Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
3A[Omitted.].
4Levy of duty where standard rate and preferential rate are specified.
5Levy of a lower rate of duty under a trade agreement
6Power of Central Government to levy protective duties in certain cases.
7Duration of protective duties and power of Central Government to alter them
8Emergency power to Central Government to increase or levy export duties.
8A Emergency power of Central Government to increase import duties.
8B Power of Central Government to apply safefuard measures.
8C[Omitted.].
9Countervailing duty on subsidized articles.
9AAnti-dumping duty on dumped articles.
9AARefund of anti-dumping duty in certain cases
9B NO levy under section 9 or section 9A in certain cases.
9CAppeal.
10Rules to be laid before Parliament.
11Power of Central Government to alter duties under certain circumstances.
11A Power of Central Government to amend First Schedule.
12Repeal and saving
13Consequential amendment of Act 52 of 1962.
Scroll to Top