Customs Duties in India Since 1859

Prior to 1857, the regulation of customs duties in India was haphazard and lacked all-India uniformity due to unstable political and economic conditions. Having consolidated political power after the disturbances of 1857, the British Indian Government introduced in 1859 a uniform all-India tariff which replaced separate provincial rates of duty. This article traces the history of modern customs tariff in India for the period 1859-1994. The focus of the study is on post-Independence developments and the present pattern of customs duties. The study is largely based on official documents including Central Government budget papers and reports of various Commissions/Committees constituted by the Government from time to time to examine the Indian tax system.