There are two Acts, which form part of Customs Law in India, namely, the Customs Act.1962 and Customs Tariff Act, 1975:

The Customs Act, 1962

The Customs Act. 1962 is the basic Act for levy and collection of customs duty in India. I contain various provisions relating to imports and exports of goods and merchandize as well as baggage of persons arriving in India. The main purpose of Customs Act, 1962 is the prevention of illegal imports and exports of goods. The Act extends to the whole of the India. It was extended to Sikkim w.e.f 1st October 1979.

The Customs Tariff Act, 1975

All goods imported or exported from India at the rates specified under the Customs Tariff Act, 1975.The Act contains two schedules - Schedule 1 gives classification and rate of duties for imports, while schedule 2 gives classification and rates of duties for exports. In the present Act, the Tariff Schedule was replaced in 1986. The new Schedule is based on Harmonised System of Nomenclature (HSN) the internationally accepted Harmonised Commodity Description and Coding System.