Tariff Policy Wing Functions of Tariff Policy Wing Changes in Tariff Structure through Finance Act, 2020-21 Decisions of Tariff Policy Board (TBP) implemented under Finance Act 2021-22 1. Smuggling Prone Items List 2. Additional Customs Duty (ACD) 0% List of 1623 items 3. Hot Rolled Coil (HRC) Additional Tariff Proposals Approved by TPB (09-06-2020) List of Tariff Rationalized on Selected PCT Codes of Textile Sector