Clarification regarding applicability of Social Welfare Surcharge on goods exempted from basic and other customs duties/cesses

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..... Room No. 156, North Block New Delhi, dated the 1 st of February, 2022 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs Central Tax, All Principal Commissioners/ Commissioners of Customs/Customs (Preventive), All Principal Commissioners/ Commissioners of .....

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..... and is calculated at the rate of 10 per cent. on the aggregate of duties, taxes and cesses which are levied and collected by the Central Government as a duty of customs on goods imported into India. 3. In this regard, it may be noted that at present SWS applies at the rate of 10% of the aggregate of customs duties payable on import of goods and not on the value of imported goods. If aggregate .....

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