sites of custum for filling return
This query is : Resolved
17 December 2009
sir can u tell me the sites for applying import licence and filling of return and what is addetional duty?
17 December 2009
Additional duty of customs under section 3
Section 3 of the Customs Tariff Act (CTA), 1975 is being substituted vide clause
72 of the Finance Bill, 2005. The new section 3, inter alia, also enables the Government
to impose an additional duty, at a rate not exceeding 4% ad valorem, to countervail the
sales tax, value added tax, local taxes and other charges leviable on like goods on their
sale or purchase or transportation in India. Value for the purposes of the said levy would
include the assessable value, basic customs duty, any sum chargeable as a duty of
customs under section 12 of the Customs Act and the additional duty of customs leviable
under sub-section (1) of section 3 of CTA, but shall exclude the countervailing duty
referred to in section 9 of CTA, anti-dumping duty referred to in section 9A of CTA and
safeguard duty referred to in sections 8B and 8C of CTA. This new levy will not be
included in the assessable value for the purposes of levy of education cess on imported
goods (notification No. 20/2005- Customs refers).
The substituted section 3, by virtue of the declaration made in the said Finance
Bill under the Provisional Collection of Taxes Act, 1931, has the force of law, and comes
into effect immediately w.e.f. 1st March 2005.
For the present, this additional duty at 4% has been imposed with immediate
effect from 1st March 2005 only on items bound under the Information Technology
Agreement, and on specified inputs/raw materials for manufacture of electronics/IT
goods. However, IT software and documents of title conveying the right to use IT
software will not be subject to this levy. It may be noted that except for these goods, this
duty will not apply to any other goods for the present (notification No. 19/2005- Customs
refers).
The Cenvat Credit Rules, 2004 are being amended to allow domestic
manufacturers to take credit of this additional duty of customs for payment of any excise
duty on their finished goods. Service providers are not allowed to take credit of this
additional duty. Credit of this additional duty can be utilised for payment of excise duty
(including special excise duty and additional excise duties) on final products, but not for
paying service tax. Credit of this additional duty in respect of capital goods can be taken
in one installment (as against two installments in other cases). All provisions relating to
Cenvat Credit, including those relating to rebate and refunds are applicable to the this
additional duty, as are applicable to the excise duty leviable under the Central Excise Act.
Section 3 of the Customs Tariff Act (CTA), 1975 is being substituted vide clause
72 of the Finance Bill, 2005. The new section 3, inter alia, also enables the Government
to impose an additional duty, at a rate not exceeding 4% ad valorem, to countervail the
sales tax, value added tax, local taxes and other charges leviable on like goods on their
sale or purchase or transportation in India. Value for the purposes of the said levy would
include the assessable value, basic customs duty, any sum chargeable as a duty of
customs under section 12 of the Customs Act and the additional duty of customs leviable
under sub-section (1) of section 3 of CTA, but shall exclude the countervailing duty
referred to in section 9 of CTA, anti-dumping duty referred to in section 9A of CTA and
safeguard duty referred to in sections 8B and 8C of CTA. This new levy will not be
included in the assessable value for the purposes of levy of education cess on imported
goods (notification No. 20/2005- Customs refers).
The substituted section 3, by virtue of the declaration made in the said Finance
Bill under the Provisional Collection of Taxes Act, 1931, has the force of law, and comes
into effect immediately w.e.f. 1st March 2005.
For the present, this additional duty at 4% has been imposed with immediate
effect from 1st March 2005 only on items bound under the Information Technology
Agreement, and on specified inputs/raw materials for manufacture of electronics/IT
goods. However, IT software and documents of title conveying the right to use IT
software will not be subject to this levy. It may be noted that except for these goods, this
duty will not apply to any other goods for the present (notification No. 19/2005- Customs
refers).
The Cenvat Credit Rules, 2004 are being amended to allow domestic
manufacturers to take credit of this additional duty of customs for payment of any excise
duty on their finished goods. Service providers are not allowed to take credit of this
additional duty. Credit of this additional duty can be utilised for payment of excise duty
(including special excise duty and additional excise duties) on final products, but not for
paying service tax. Credit of this additional duty in respect of capital goods can be taken
in one installment (as against two installments in other cases). All provisions relating to
Cenvat Credit, including those relating to rebate and refunds are applicable to the this
additional duty, as are applicable to the excise duty leviable under the Central Excise Act.
25 July 2025
Sure! Here are the important websites related to **customs for import license and filing returns** in India:
---
### Websites for Customs Import License & Return Filing:
1. **[ICEGATE - Indian Customs EDI Gateway](https://www.icegate.gov.in/)**
* Official portal for electronic filing of Customs documents.
* You can apply for import/export licenses, file customs declarations, and pay duties here.
2. **[DGFT - Directorate General of Foreign Trade](https://www.dgft.gov.in/)**
* Portal to apply for Import Export Code (IEC) and other licenses related to imports and exports.
3. **[CBIC - Central Board of Indirect Taxes and Customs](https://www.cbic.gov.in/)**
* Information on customs regulations, notifications, and duty rates.
* You can also find info on additional customs duties here.
---
### What is Additional Duty?
* **Additional Duty of Customs (ADC)** is also known as **CVD (Countervailing Duty)**.
* It is a duty levied to counterbalance excise duty on domestic goods, ensuring a level playing field between imported and local goods.
---
If you want help on step-by-step procedure for filing returns or applying licenses on these sites, just let me know!
---
### Websites for Customs Import License & Return Filing:
1. **[ICEGATE - Indian Customs EDI Gateway](https://www.icegate.gov.in/)**
* Official portal for electronic filing of Customs documents.
* You can apply for import/export licenses, file customs declarations, and pay duties here.
2. **[DGFT - Directorate General of Foreign Trade](https://www.dgft.gov.in/)**
* Portal to apply for Import Export Code (IEC) and other licenses related to imports and exports.
3. **[CBIC - Central Board of Indirect Taxes and Customs](https://www.cbic.gov.in/)**
* Information on customs regulations, notifications, and duty rates.
* You can also find info on additional customs duties here.
---
### What is Additional Duty?
* **Additional Duty of Customs (ADC)** is also known as **CVD (Countervailing Duty)**.
* It is a duty levied to counterbalance excise duty on domestic goods, ensuring a level playing field between imported and local goods.
---
If you want help on step-by-step procedure for filing returns or applying licenses on these sites, just let me know!
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