Calculation of Additional Duties

Indirect Taxation

How is Additional duties like Safeguard duty calculated? On Assessable Value or Landed Value {AV+BCD+SWS) (In questions, Safeguard duty is calculated on AV, while Anti Dumping duty is compared with Landed Value)

Rishivardhan Alagappan

Qualified CA

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11-Feb-23 21:33

854

Answers (2)

Anti dumping duty is levied when the total value including all additional duties is less than market price. So it is calculated on total value including additional duties. However safeguard duty is levied just to restrict the imports. So it is calculated on AV.

Samayamanthula Vivek

CA Final

★ 5K+

11-Feb-23 22:16

Samayamanthula Vivek

Many Thanks!

Thread Starter

Rishivardhan Alagappan

Qualified CA

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12-Feb-23 13:18