( Se c t i o n 1 2 o f t h e Cu s to m s Ac t , 1 9 6 2)

Except as provided in this Act, or any other law for the time being in force,

duties of customs shall be levied

at such rates as may be specified under the Customs Tariff Act, 1975, or any other law for the time being in force,

on goods imported into and exported from India.


The above provisions shall apply in respect of all goods belonging to Government as they apply in respect of goods not belonging to Government.



Though import by government are taxable as per charging section, following are made exempt by different notifications

1. Imports by Indian Navy,

2. Specific equipment required by Police, Ministry of Defence, Costal Guard etc.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.