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Anti Dumping Duty and Safe Guard Duty : CMA Inter June 2021



Today's lecture is about sorts of Customs Duties - Anti Dumping Duty and Safeguard Duty in accordance with Indirect Tax Custom Law of tax - CMA Inter

What is Anti Dumping Duty?

If a corporation exports a product at a price less than the worth it normally charges on its house market, that's called “dumping” the merchandise. anti-dumping duty is a trade levy imposed by any government on imported products that have prices but their fair normal values in their domestic market. As per section 9A of the Customs Tariff Act, it's imposed on imports of a specific country. it's country-specific

What is Safeguard Duty?

Safeguard duty is duty payable on import of products which is already being manufactured in India but the value of which is high compared to import price. Safeguard duty is a temporary relief provided when imports of a product increase unexpectedly to some extent where they threaten domestic manufacturers of comparable products.

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