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Types Of Custom Duty and Valuation

Total questions: 10

Worksheet time: 50secs

Name
Class
Date
1.

What is the primary legislation governing customs duties in India?

a)

Customs Act, 1962

b)

Foreign Trade Act, 1992

c)

Excise Act, 1944

2.

Which section of the Customs Act defines 'goods'?

a)

Section 2(22)

b)

Section 25

3.

The term 'import' under the Customs Act means bringing goods into India from:

a)

Only neighboring countries

b)

SAARC nations only

c)

Any place outside India

4.

Which rule in the Valuation of Imported Goods covers the method based on the transaction value of identical goods?

a)

Rule 3

b)

Rule 4

c)

Rule 6

5.

The duty imposed on goods to protect domestic industry from cheap imports is called:

a)

Safeguard Duty

b)

Countervailing Duty

c)

Anti-dumping Duty

6.

Who has the power to exempt goods from customs duties under Section 25?

a)

Supreme Court

b)

Central Government

c)

Director General of Customs

7.

Which form is used for export customs clearance?

a)

Shipping Bill

b)

Arrival Manifest

c)

Bill of Entry

8.

What is the Health Cess rate on imported medical devices?

a)

3%

b)

4%

c)

5%

9.

Which duty is imposed on high-speed diesel and petrol imports as of FY 2018?

a)

NCCD

b)

Road and Infrastructure Cess

c)

IGST

10.

What is the time frame for unaccompanied baggage to arrive in India in relation to the passenger’s arrival as per Rule 8 of Baggage Rules, 2016?

a)

1 month before or after

b)

2 months before or 1 month after

c)

Anytime within 6 months