Merits and demerits of custom duty

Merits/advantages:- 

1. Increases the government revenue   2. Safeguards the domestic market from intense foreign competition.    3. Protects consumers from degraded/unhealthy goods. 

Demerits /disadvantages:-

1. The tax burden on the importer/exporter   2. Consumer choices get limited due to high custom duty hence reducing the standard of living    3. Additional charges with the custom duty