Economy Government's proposed Border Adjustment Tax on imports, explained Updated : December 18, 2019 08:59 AM IST It’s a duty that is proposed to be imposed on imported goods in addition to the customs levy that gets charged at the port of entry. The concept of a Border Adjustment Tax (BAT) was first publicly announced by Commerce Minister Piyush Goyal at an event in Mumbai on November 30. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.