We know that rates of Customs are provided in Customs Tariff Act(CTA).
There are 2 schedules of CTA
- First Schedule of CTA
- Second Schedule of CTA
|
Schedule |
Details of |
|
First Schedule of CTA
|
Goods liable for import duty |
|
Second Schedule of CTA
|
Goods liable for export duty |
There are number of goods in CTA which are divided into different headings and subheadings.
Classification means
Determining the headings or sub-headings of the Customs Tariff Act, 1975 (CTA) under which the imported/export goods are be covered.
