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Sources of Customs Act

Last updated at May 29, 2018 by

  • The Customs Act, 1962-containing procedure of Customs
  • The Customs Tariff Act, 1975 –containing rates of customs
  • Rules and regulations like Customs Valuation (Determination of Value of Imported Goods) Rules
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CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi and Kerala.