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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter V

LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES

Pre-shipment inspection service charge
25C. The Government may, by notification in the official Gazette, impose pre-shipment inspection service charge on imported goods required to be inspected by pre-shipment inspection agencies at a rate not exceeding one per cent of the value of such goods and this charge shall be collected as if it were a customs-duty leviable under section 18(1).]

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