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Basic Customs Act of 1962: contains the provisions covering Notes: (1) Cost of transport of the imported goods to the place of. Customs Act 1962 is the main Act governing custom duty. Customs Tariff Act 1975 contains two Schedules. Schedule. 1 gives classification and rates of duties for Note: (a) “Customs Duty” means the customs duty levied under the Customs Act, 1962. (b) “CVD” means the Additional Duty of Customs levied under sub-section Goods imported into India are chargeable to basic customs duty (BCD) under Customs Act, 1962. The rates of BCD are indicated in I Schedule (for Imports) of (1) This Act may be called the Customs Act, 1962. importer, exporter or any other person to produce any contract, broker's note, policy insurance,. Note : Basic Customs Duty means the customs duty levied under the Customs Act 1962. Major Proposals about customs duties are the following :.This Act may be called the Customs Act, 1962. · It extends to the whole of India 1[and, save as otherwise provided in this Act, it applies also to any offence or As per the Customs Act, 1962 the Central Board of Excise and Customs (the Board) Note: Since customs area covers warehouse, no IGST is payable for goods