Question

Custom Duties are levied on ______________.

• A. Exports and imports
• B. Manufacture of excisable goods/commodities
• C. Services rendered
• D. Sale made by a dealer in the course of inter-state or intra-state or commerce

Answer 1

The correct option is A Exports and imports

Custom Duties are levied on exports and imports. Custom duty can also be defined as a type of tax which should be paid by people for exporting to foreign countries and importing goods from foreign countries.