Clarification issued for Social Welfare Surcharge on goods exempted from Custom Duties
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- By Chetan Kulasri
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- Last Updated on 25 February, 2026
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Circular No. 3/2022-Customs Dated February 1st, 2022
The CBIC received request seeking clarification on applicability of Social Welfare Surcharge on goods exempted from Custom Duties. Now, the CBIC issued to clarify that the amount of Social Welfare Surcharge (SWS) payable would be ‘Nil’ in cases where the aggregate of customs duties (which form the base for computation of SWS) is zero even though SWS has not been exempted.
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