There are several types of customs duties that can be levied on imported goods into India. Additional customs duty as per Section 3 of the Customs Tariff Act includes: 1) duty equivalent to excise duty under Section 3(1), also known as countervailing duty; 2) duty to counterbalance excise duties on raw materials under Section 3(3); and 3) duty to counterbalance state taxes like VAT under Section 3(5). Other duties include protective duties under Section 6, safeguard duties under Section 8B, countervailing duties on subsidized articles under Section 9, and anti-dumping duties under Section 9A.

1. Types of Customs Duties
• Ajay Babu Bandi
 Practising Chartered Accountant
 M.Com, FCMA,ACA,IFRS(Certified)

4. Additional Customs Duty Sec.3
 ACD is leviable in terms of sec.3 of the
Customs Tariff Act
 There are 3 types of ACD levy u/s 3
 ACD equivalent to Excise duty u/s 3(1)
ACD for counter balancing ED on Raw
materials u/s 3(3)
ACD for counter-balancing ST, VAT,
Local charges etc. u/s 3(5)

5. Levy of ACD u/s 3(1) is also
popularly known as Counter-
Vailing Duty(CVD)

14. Customs Duties -- others
Protective Duties Sec.6
Safeguard Duty Sec.8B
Countervailing Duty on subsidized Articles Sec.9
Anti Dumping Duty Sec.9A