The import duty and other charges are imposed on the basis of imported merchandise under H.S. code.NameMinimumMedianMaximumDuty5%12%25%vat15%15%15%ait3%3%3%idsc4%4%4% In case of luxurious items, the import duty may be imposed @100%, @200% by charging supplementary duty with actual duty e.g. Private Car.4.2.0 Export Business:Literally, by the export we mean out earring of anything from one country