As the sole importers of a unique orbital implant, exclusively manufactured in the USA, we’re facing a peculiar situation. This specialized product, not found anywhere else in the world, including India, falls under Chapter 9021 (3900) with a custom duty structure of 7.5% Basic Custom Duty, 2% SHE Cess, and 4% Additional Duty. Given that there are no comparable products manufactured domestically, as per the Custom Tariff Act 1975 3(1), we’d like to understand the rationale behind imposing an additional duty on this imported essential.
Best Answer
The imposition of additional duty under the Customs Tariff Act 1975 3(1) is intended to protect domestic industries from unfair competition from imported goods. Since your product is unique and not manufactured domestically, there is no domestic industry to protect. Therefore, the additional duty appears unjustified in your case.
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