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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

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