Custom duty is a kind of indirect tax, which can be shifted from the person obligated to pay to another person. This Custom duty is levied upon the goods and products imported into India from abroad. An individual has to pay this duty, on the products and goods which he/she imported from foreign country into India. This duty is payable at the port of entry which could be airport or a ship port. The rate of duty varies from item to item based on the nature of items. Octrai duty is a tax applicable on the goods which are entering in to municipality or any other local self-government jurisdiction with intend of consumption, sale or use. In other words we can call it entry tax.