Charging Section of Customs (Section 12 of the Customs Act, 1962)

( Se c t i o n 1 2 o f t h e Cu s to m s Ac t , 1 9 6 2)

Except as 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, or any other law for the time being in force,

on goods imported into and exported from India.

The above provisions shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.

Note:-

Though import by government are taxable as per charging section, following are made exempt by different notifications

1. Imports by Indian Navy,

2. Specific equipment required by Police, Ministry of Defence, Costal Guard etc.