ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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The Budget and Customs Duties

Given that in the last five years there has been little reduction in the general level of tariff rates and that a very low level of tariff is being set as the goal for the near future, a good beginning could have been made in the budget for 2001-2002 by reducing both the peak rates of duty and the average rate. But, despite all the talk of 'second generation reforms', the finance minister has failed to seize the opportunity to take a bold step forward.

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