Customs Act, 1962 is the main Act, which provides for the levy and collection of duty import/export procedures, prohibition on importation and exportation of goods, penalties, offenses etc.

Customs Tariff Act, 1975 contains two schedules. Schedule, gives classification and rates of duties for imports, which schedules gives classification and rates of duties for exports. In addition the Customs Tariff Act (CTA) makes provisions for duties like additional duty (CUD), preferential duty, anti dumping duty, protective duty etc., under section 156 & 157 of Customs Act, 1962, the Central Government has been empower to make rules/regulations.

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