Referencer | Customs Central Excise Service Tax

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

A Complete Reference Library for Customs & Excise Officers

Budgets and Actual Receipts

Trend of Duty Collections

Top Duty Paying Commodities

Customs Duty Foregone

Cost of Collection of Duty