Customs Duties - Budgets & Collection Statistics
Budgets and Actual Receipts
Budget estimates, revised budget estimates and actual receipts of customs duties, during the years 2005-06 to 2009-10, are as in the table:
|
|
|
|
(Amounts in crore of rupees) |
|
Year |
Budget estimates |
Revised budget estimates |
Actual receipts* |
Difference between |
Percentage variation |
|
2005-06 |
53,182 |
64,215 |
65,067 |
11,885 |
22.35 |
|
2006-07 |
77,066 |
81,800 |
86,327 |
9,261 |
12.02 |
|
2007-08 |
98,770 |
1,00,766 |
1,04,119 |
5,349 |
5.42 |
|
2008-09 |
1,18,930 |
1,08,000 |
99,879 |
(-)19,051 |
(-)16.02 |
|
2009-10 |
98,000 |
84,477 |
83,324 |
(-)14,676 |
(-)14.98 |
|
*Figures as per Finance Accounts |
|
|
Trend of Duty Collections
Comparison of total year-wise imports with the corresponding net import duties collected during 2005-06 to 2009-10 is shown in the following table:
|
|
|
|
(Amounts in crore of rupees) |
|
Year |
Value of Imports# |
Import duties* |
Import duty as percentage of value of imports |
|
2005-06 |
6,60,409 |
64,201 |
9.72 |
|
2006-07 |
8,40,506 |
85,440 |
10.17 |
|
2007-08 |
10,12,312 |
1,00,635 |
9.94 |
|
2008-09 |
13,05,503 |
94,583 |
7.25 |
|
2009-10 |
13,63,736 |
80,544 |
5.91 |
Source -*Directorate of Data Management, New Delhi
# Export Import Data Bank, Ministry of Commerce, New Delhi. |
Top Duty Paying Commodities
Commodities which yielded major import duties during the year 2009-10 alongwith corresponding figures for the year 2008-09 are as in the table:
|
|
(Amounts in crore of rupees) |
|
Commodities |
Import duties realised |
% variation in 2009-10 over 2008-09 |
% share in total import duties collected |
|
|
2008-09 |
2009-10 |
|
2008-09 |
2009-10 |
|
Electrical machinery |
15162 |
12777 |
(-)16 |
16 |
16 |
|
Machinery excluding machine tools and their parts and accessories, ball or roller bearing |
14593 |
12245 |
(-)16 |
15 |
15 |
|
All other articles not covered under commodities group at Budget head Sl.No. 1 to 52 |
8636 |
7872 |
(-)9 |
9 |
10 |
|
Organic chemicals |
4813 |
4153 |
(-)14 |
5 |
5 |
|
Motor vehicles and parts thereof |
4853 |
4108 |
(-)15 |
5 |
5 |
|
Petroleum oils and oils obtained from bituminous minerals other than crude |
5829 |
3378 |
(-)42 |
6 |
4 |
|
Project imports |
2380 |
2835 |
19 |
2 |
4 |
|
Other mineral fuel, oils, waxes and bituminous substances |
2577 |
2625 |
2 |
3 |
3 |
|
Optical, photographic, cinematographic, Measuring Medical and Surgical instruments |
2550 |
2475 |
(-)3 |
3 |
3 |
|
Iron & Non-alloy steel |
2534 |
1981 |
(-)22 |
3 |
2 |
|
Source-Directorate of Data Management, New Delhi |
|
Customs Duty Foregone
Customs duty foregone on various export promotion schemes viz., advance licence, DEPB, EPCG, EPZ, EOUs and refund of duty under drawback and other schemes, for the period from 2006-07 to 2009-10, is shown in the table:
|
|
(Amounts in crore of rupees) |
|
|
2006-07 |
2007-08 |
2008-09 |
2009-10 |
|
Customs duty collected |
86,327 |
1,04,119 |
99,879 |
83,324 |
|
Advance licence & others* |
23,596 |
20,481 |
18,403 |
16,264 |
|
EOU/STP |
10,948 |
18,759 |
13,401 |
8,076 |
|
Duty drawback |
6,057 |
9,015 |
12,116 |
9,219 |
|
EPCG |
9,069 |
8,933 |
7,833 |
7,020 |
|
DEPB |
4,789 |
4,986 |
7,092 |
8,008 |
|
SEZ |
1,654 |
1,848 |
2,329 |
4,019 |
|
Total (of col. 3 to 8) |
56,133 |
64,022 |
61,174 |
52,606 |
|
Duty foregone as a % of customs receipts (Col.9 over % of Col.2) |
65 |
62 |
61 |
63 |
*Includes DFRC/DFECC/TPS/VKUY/SFIS/DFIA/FMS/FPS
Source–Directorate of Data Management, New Delhi |
Cost of Collection of Duty
The expenditure incurred on the collection of customs duty during the year 2009-10 as a percentage of customs receipt:
|
|
(Amounts in crore of rupees) |
|
|
2008-09 |
2009-10 |
|
Expenditure on revenue cum import/export and trade control functions |
234.56 |
304.38 |
|
Expenditure on preventive and other functions |
989.28 |
1217.85 |
|
Transfer to Reserve Fund, Deposit Account and other expenditure |
11.65 |
9.83 |
|
Total |
1235.49 |
1532.06 |
|
Customs receipt |
99,879 |
83,324 |
|
Cost of collection as percentage of customs receipts |
1.24 |
1.84 |
|
* Figures as per Finance Accounts |
|
|