The Cess is levied and collected @ 1.80% to 1.85% on total value of Goods (as assessed by the Custom Authorities) of a consignment of goods entering the province from outside the country through Air or Sea and on its movement as per schedule below: -
|
Net weight of Goods |
Rate of Cess along with distance |
|---|---|
|
Up to 1250 Kilogram |
1.80% of total value of goods as assessed by the Custom Authorities plus one paisa per kilometer |
|
Exceeding 1250 Kilograms but not exceeding 2030 Kilogram |
1.81% of total value of goods as assessed by the Custom Authorities plus one paisa per kilometer. |
|
Exceeding 2030 Kilograms but not exceeding 4060 Kilogram |
1.82% of total value of goods as assessed by the Custom Authorities plus one paisa per kilometer. |
|
Exceeding 4060 Kilograms but not exceeding 8120 Kilogram |
1.83% of total value of goods as assessed by the Custom Authorities plus one paisa per kilometer. |
|
Exceeding 8120 Kilograms but not exceeding 16000 Kilogram |
1.84% of total value of goods as assessed by the Custom Authorities plus one paisa per kilometer. |
|
Exceeding 16000 Kilograms |
1.85% of total value of goods as assessed by the Custom Authorities plus one paisa per kilometer. |