So. Hello guys. Good evening to all of you. I am Sheikh. Today I am telling about what is a custom duty. Custom duty is like an indirect tax. First of all I think you also know about GST. GST which is imposed on the goods and service boards also. But custom duty it is imposed on only goods import or export. Like goods imported by shipments means vessels. Vessels and goods imported by transportation vehicles like trucks and goods imported by or exported by aircraft