Chapter V - Levy of customs duties
Section 12
Section 12: Dutiable goods
Section 12 is the basic customs-duty charging provision for goods imported into or exported from India. The actual duty rate comes from the Customs Tariff Act or another applicable law, read with current notifications.
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Need advice on Section 12?
This article is for general information. Refer to the Customs Act, 1962 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Except as otherwise provided in this Act, or any other law for the time being in force, duties of customs shall be levied at such rates as may be specified under the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, on goods imported into, or exported from, India.
(2) The provisions of sub-section (1) shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.
Key takeaways
Charge on trade goods
Customs duty may be levied on goods imported into or exported from India, except as otherwise provided by law.
Rate is elsewhere
Section 12 does not state a universal rate; classification, the tariff and any operative exemption determine the amount.
Government goods
The charge also applies to goods belonging to Government under subsection (2).
Charge on trade goods
Customs duty may be levied on goods imported into or exported from India, except as otherwise provided by law.
Rate is elsewhere
Section 12 does not state a universal rate; classification, the tariff and any operative exemption determine the amount.
Government goods
The charge also applies to goods belonging to Government under subsection (2).
Practical checklist
Do
- Classify the goods under the current Customs Tariff.
- Check the rate and transaction-date exemption notifications.
- Verify valuation and the applicable date for the rate before self-assessment.
Frequently asked questions
Does Section 12 itself provide the rate for every import?
No. It establishes the charge; applicable rates are found under the Customs Tariff Act or another relevant law.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026