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Notification

CUS NTF NO. 96/2008 DATE 13/08/2008

Document type
Notification
Reference no.
J
Dated
Category
Tariff

Regarding Duty free tariff preference for Least Developed Countries

CUS NTF NO. 96/2008 DATE 13/08/2008

Regarding Duty free tariff preference for Least Developed Countries


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts,-

(i) goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), other than those specified in the Appendix I and Appendix II appended hereto, from whole of the duty of customs as specified in the first schedule to the Customs Tariff Act, 1975" shall be substituted; [OLD from so much of the duty of customs as is in excess of  60 per cent  [OLD-80 per cent.] of the applied rate of duty]

(Opening paragraph clause (i) has been substituted vide CUS NTF NO. 56/2012 DATE 01/10/2012)


(Opening paragraph clause (i) has been substituted vide CUS NTF NO. 67/2010 DATE 08/06/2010)
 

 (ii) all goods of the description as specified in column (3) of the Table in Appendix I and falling under the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, from so much of that portion of the applied rate of duty of customs leviable as is specified in the corresponding entry in column (4) of the said Table;

when imported into India from a country listed in the Schedule to this notification:

Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2015-Customs (N.T.), dated 10th March, 2015.

( proviso has been substituted vide CUS NTF NO. 12/2015 DATE 10/03/2015)
 

[OLD-Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.100/2008-Customs (N.T.), dated 13th August, 2008.]

Explanantion.- For the purposes of this notification, "applied rate of duty" means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962).
 

Appendix I

Table

 

 

S.No. HS Code Description Extent of tariff concession (percentage of applied rate of duty)
(1) (2) (3) (4)
1 6031100 All goods 25.00%
2 6031200 All goods 25.00%
3 6031300 All goods 25.00%
4 6031400 All goods 25.00%
5 6031500 All goods 25.00%
6 6031900 All goods 25.00%
7 6039000 All goods 25.00%
8 7020000 All goods 25.00%
9 7131000 All goods 10.00%
10 8011100 All goods 14.00%
11 8021200 All goods 25.00%
12 8023100 All goods 25.00%
13 8023200 All goods 25.00%
14 8029000 Betel Nuts 60.00%
15 80450 All goods 15.00%
16 8051000 All goods 10.00%
17 8061000 All goods 10.00%
18 80620 All goods 10.00%
19 8131000 All goods 20.00%
20 81340 All goods 10.00%
21 90411 All goods 15.00%
22 9041200 All goods 15.00%
23 90421 All goods 15.00%
24 90422 All goods 15.00%
25 90611 All goods 15.00%
26 91011 All goods 15.00%
27 91012 All goods 15.00%
28 91030 All goods 15.00%
29 9109100 All goods 15.00%
30 91099 All goods 15.00%
31 15071000 All goods 50.00%
32 15111000 All goods 50.00%
33 151190 All Goods 50.00%
34 151491 All goods 50.00%
35 151550 All goods 50.00%
36 151590 All goods 50.00%
37 170113 All goods 50.00%
38 170114 All goods 50.00%
39 17019100 All goods 50.00%
40 170199 All goods 50.00%
41 18010000 All goods 29.00%
42 20091900 All goods 60.00%
43 20095000 All goods 60.00%
44 320649 All goods 50.00%
45 330119 All goods 50.00%
46 330300 All goods 60.00%
47 330610 All Goods 60.00%
48 33074100 All goods 60.00%
49 340119 All goods 50.00%
50 391590 All goods 50.00%
51 39173100 All goods 60.00%
52 39174000 All goods 50.00%
53 391810 All goods 50.00%
54 391890 All goods 50.00%
55 39191000 All goods 50.00%
56 391990 All goods 50.00%
57 392010 All goods 50.00%
58 392020 All goods 50.00%
59 392030 All goods 50.00%
60 392051 All goods 50.00%
61 392059 All goods 50.00%
62 392069 All goods 10.00%
63 392099 All goods 10.00%
64 39211100 All goods 50.00%
65 39211200 All goods 50.00%
66 392113 All goods 50.00%
67 392190 All goods 50.00%
68 392310 All goods 50.00%
69 39232100 All goods 50.00%
70 392329 All goods 50.00%
71 392330 All goods 50.00%
72 392350 All goods 50.00%
73 392390 All goods 50.00%
74 392490 All goods 50.00%
75 392610 All goods 50.00%
76 392620 All goods 50.00%
77 392690 All goods 50.00%
78 40012100 All goods 20.00%
79 40012200 All goods 20.00%
80 400129 All goods 20.00%
81 400700 All goods 50.00%
82 400821 All goods 50.00%
83 401699 All goods 14.00%
84 520100 All goods 50.00%
85 610329 All goods 60.00%
86 61044200 All goods 50.00%
87 61045200 All goods 50.00%
88 61046200 All goods 50.00%
89 610510 All goods 50.00%
90 61082100 All goods 60.00%
91 610990 All goods 50.00%
92 611030 All goods 50.00%
93 611190 All goods 60.00%
94 620339 All goods 60.00%
95 62034200 All goods 60.00%
96 620349 All goods 60.00%
97 62052000 All goods 50.00%
98 62053000 All goods 50.00%
99 620590 All goods 50.00%
100 62082200 All goods 50.00%
101 62105000 All goods 60.00%
102 62113200 All goods 60.00%
103 62121000 All goods 60.00%
104 640110 All goods 60.00%
105 640199 All goods 60.00%
106 64031910 All goods 50.00%
107 64031920 All goods 50.00%
108 640411 All goods 60.00%
109 64052000 All goods 60.00%
110 70132800 All goods 10.00%
111 850110 All goods 10.00%
112 850440 All goods 50.00%
113 85287100 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus (satellite receivers) 50%
114 852872 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 50%";

 

Appendix II

 

S.No. HS Code Description
(1) (2) (3)
1 2071300 All goods
2 2071400 All goods
3 40210 All goods
4 40229 Whole Milk Powder
5 4059010 All goods
6 4059020 All goods
7 4069000 All goods
8 70310 All goods
9 80132 All goods
10 80310 All goods
11 80390 All goods
12 8071900 All goods
13 8081000 All goods
14 80830 All goods
15 80840 All goods
16 90111 All goods
17 90210 All goods
18 90220 All goods
19 90230 All goods
20 90240 All goods
21 9051000 All goods
22 9052000 All goods
23 90831 All goods
24 90832 All goods
25 90921 All goods
26 9092200 All goods
27 90931 All goods
28 9093200 All goods
29 10011100 All goods
30 10011900 All goods
31 10019100 All goods
32 100199 All goods
33 10051000 All goods
34 100630 All goods
35 11010000 All goods
36 11031300 All goods
37 120241 All goods
38 120242 All goods
39 12030000 All goods
40 120400 All goods
41 120740 All goods
42 120799 All goods
43 14011000 All goods
44 22030000 All goods
45 22041000 All goods
46 220421 All goods
47 220429 All goods
48 22043000 All goods
49 22051000 All goods
50 22059000 All goods
51 22060000 All goods
52 220710 All goods
53 220820 All goods
54 220830 All goods
55 220840 All goods
56 220850 All goods
57 220860 All goods
58 220870 All goods
59 220890 All goods
60 230500 All goods
61 230620 All goods
62 230630 All goods
63 230650 All goods
64 230690 All goods
65 230990 All goods
66 240110 All goods
67 240120 All goods
68 24013000 All goods
69 240210 All goods
70 240220 All goods
71 240290 All goods
72 240311 All goods
73 240319 All goods
74 24039100 All goods
75 240399 All goods
76 25151100 All goods
77 251512 All goods
78 25221000 All goods
79 271019 All goods
80 350691 All goods
81 381220 All goods
82 46021100 All goods
83 46021200 All goods
84 482190 All goods
85 500300 All goods
86 722220 All goods
87 722240 All goods
88 722850 All goods
89 722860 All goods
90 722870 All goods
91 74031100 All goods
92 74031200 All goods
93 74031300 All goods
94 740400 All goods
95 740710 All goods
96 740811 All goods
97 740819 All goods.

 

(Appendix I & Appendix II has been  substituted vide CUS NTF NO. 08/2014 DATE 01/04/2014)

 

[old-Appendix I

Table


S.No HS Code DESCRIPTION Extent of tariff concession (percentage of applied rate of duty)
(1) (2) (3) (4)
1 03026910 All goods 25% (Old20%)
2 03037910 All goods 25% (Old20%)
3 03037930 All goods 25% (Old20%)
4 03037960 All goods 25% (Old20%)
5 03037980 Croacker fish 25% (Old20%)
6 03042910 All goods 25% (Old20%)
7 03061320 All goods 25% (Old20%)
8 040299 All goods 10% [old 5%]
9 06031100 All goods 10% [old 5%]
10 06031200 All goods 10% [old 5%]
11 06031300 All goods 10% [old 5%]
12 06031400 All goods 10% [old 5%]
13 06031900 All goods 10% [old 5%]
14 06039000 All goods 10% [old 5%]
15 07019000 All goods 6% [old 3%]
16 07081000 All goods 4% [old 2%]
17 07082000 All goods 4% [old 2%]
18 07089000 All goods 4% [old 2%]
19 07131000 All goods 4% [old 2%]
20 07132000 All goods 4% [old 2%]
21 07133100 All goods 4% [old 2%]
22 07133200 All goods 4% [old 2%]
23 07133300 All goods 4% [old 2%]
24 071339 All goods 4% [old 2%]
25 07134000 All goods 4% [old 2%]
26 07135000 All goods 4% [old 2%]
27 07139010 All goods 4% [old 2%]
28 08011100 All goods 6% [old 3%]
29 080290 Arecanuts 15% [Old 12%]
30 080410 All goods 4%
31 08043000 All goods 15%
32 08045020 All goods 6% [old 3%]
33 08051000 All goods 4% [old 2%]
34 08052000 All goods 10% [Old 8%], [old 4%]
35 08059000 All goods 10% [Old 8%], [old 4%]
36 08061000 All goods 4% [old 2%]
37 080620 All goods 4% [old 2%]
38 08071100 All goods 10% [Old 8%], [old 4%]
39 08072000 All goods 10% [Old 8%], [old 4%]
40 081290 All goods 6% [old 3%]
41 08131000 All goods 10% [Old8%], [old 4%]
42 081340 All goods 4% [old 2%]
43 090420 Chilly, dried or crushed or ground 6% [old 3%]
44 090611 10 All goods 6% [old 3%]
45 09062000 All goods 6% [old 3%]
46 090700 All goods 18%
47 090810 All goods 25% (Old20%) [old 10%]
48 09082000 All goods 25% (Old20%)old 10%]
49 091010 All goods 6% [old 3%]
50 091030 Turmeric, fresh or powder 6% [old 3%]
51 09109100 All goods 6% [old 3%]
52 091099 All goods other than thyme and bay leaves 6% [old 3%]
53 11052000 Flakes of Potatoes 6% [old 3%]
54 110630 Flour, meal or powder of the products of Chapter 8 10% [old 5%]
55 130190 Lac 6% [old 3%]
56 15071000 All goods 25% (Old20%) [old 10%]
57 150790 10 All goods 25% (Old20%)[old 10%]
58 15081000 All goods 25% (Old20%) [old 10%]
59 150890 Edible Grade Groundnut Oil 25% (Old20%) [old 10%]
60 151000 10 All goods 25% (Old20%) [old 10%]
61 15111000 All goods 25% (Old20%) [old 10%]
62 151190 Refined Palm Oil or Palmolein 25% (Old20%) [old 10%]
63 151211 All goods 25% (Old20%) [old 10%]
64 151219 All goods 25% (Old20%) [old 10%]
65 15122100 All goods 25% (Old20%) [old 10%]
66 151229 Edible grade cotton seed oil 25% (Old20%) [old 10%]
67 15131100 All goods 25% (Old20%) [old 10%]
68 15131900 All goods 25% (Old20%) [old 10%]
69 151321 All goods 25% (Old20%) [old 10%]
70 151329 All goods 25% (Old20%) [old 10%]
71 151411 All goods 25% (Old20%) [old 10%]
72 151419 All goods 25% (Old20%) [old 10%]
73 151491 All goods 25% (Old20%) [old 10%]
74 15151100 All goods 25% (Old20%) [old 10%]
75 151519 All goods 25% (Old20%) [old 10%]
76 15152100 All goods 25% (Old20%) [old 10%]
77 151529 All goods 25% (Old20%) [old 10%]
78 151530 All goods 25% (Old20%) [old 10%]
79 151550 All goods 25% (Old20%) [old 10%]
80 151590 All goods 25% (Old20%) [old 10%]
81 151620 All goods 25% (Old20%) [old 10%]
82 151710 All goods 25% (Old20%) [old 10%]
83 151790 All goods 25% (Old20%) [old 10%]
84 16010000 All goods 25% (Old20%) [old 10%]
85 16023200 All goods 25% (Old20%) [old 10%]
86 170111 All goods 25% (Old20%) [old 10%]
87 17011200 All goods 25% (Old20%) [old 10%]
88 17019100 All goods 25% (Old20%) [old 10%]
89 170199 All goods 25% (Old20%) [old 10%]
90 18010000 All goods 15% [Old 12%] [old 6%]
91 190590 10 All goods 10% [Old 8%], [old 4%]
92 20029000 Tomato concentrate 25% (Old20%) [old 10%]
93 20086000 All goods 25% (Old20%) [old 10%]
94 20089100 All goods 25% (Old20%) [old 10%]
95 200899 All goods 15%
96 20091900 All goods 15% [Old 12%]
97 20095000 All goods 15% [Old 12%]
98 281700 Zinc oxide 4% [old 2%]
99 300390 Ayurvedic medicines 25% (Old20%) [old 10%]
100 300410 All goods 25% (Old20%) [old 10%]
101 300420 All goods 15% [Old 12%]
102 320411 All goods 25% (Old20%) [old 10%]
103 320412 All goods 25% (Old20%) [old 10%]
104 320413 All goods 25% (Old20%) [old 10%]
105 320414 All goods 25% (Old20%) [old 10%]
106 320416 All goods 25% (Old20%) [old 10%]
107 320417 All goods 25% (Old20%) [old 10%]
108 320419 All goods 25% (Old20%) [old 10%]
109 320649 10 All goods 25% (Old20%) [old 10%]
110 330119 10 Citronella Oil (java type) 25% (Old20%) [old 10%]
111 330129 All goods 25% (Old20%) [old 10%]
112 330300 All goods 15% [Old 12%]
113 33041000 All goods 15% [Old 12%]
114 33042000 All goods 15%
115 33043000 All goods 15% [Old 12%]
116 330491 All goods 15%
117 330499 All goods 15%
118 330510 All goods 15%
119 330590 Hair oils 4% [old 2%]
120 330610 Tooth powder, Tooth paste 15% [Old 12%]
121 330710 All goods 15% [Old 12%]
122 330730 All goods 15% [Old 12%]
123 33074100 All goods 15% [Old 12%]
124 330790 All goods 15% [Old 12%]
125 340111 All goods 15% [Old 12%]
126 340119 House hold and laundry soap 25% (Old20%) [old 10%]
127 35011000 All goods 25% (Old20%) [old 10%]
128 35019000 All goods 25% (Old20%) [old 10%]
129 350510 All goods 25% (Old20%) [old 10%]
130 39151000 All goods 25% (Old20%) [old 10%]
131 39152000 All goods 25% (Old20%) [old 10%]
132 391530 All goods 25% (Old20%) [old 10%]
133 391590 All goods 25% (Old20%) [old 10%]
134 391610 All goods 4% [old 2%]
135 391620 All goods 4% [old 2%]
136 391690 All goods 4% [old 2%]
137 391710 10 or 3917 10 20 All goods 25% (Old20%) [old 10%]
138 391721 All goods 25% (Old20%) [old 10%]
139 39172200 All goods 15% [Old 12%]
140 391723 All goods 15% [Old 12%]
141 391729 All goods 15% [Old 12%]
142 39173100 All goods 15% [Old 12%]
143 391732 10 or 3917 32 20 or 3917 32 90 All goods 25% (Old20%) [old 10%]
144 39173300 All goods 25% (Old20%) [old 10%]
145 391739 All goods 25% (Old20%) [old 10%]
146 39174000 All goods 25% (Old20%) [old 10%]
147 391810 All goods 25% (Old20%) [old 10%]
148 391890 All goods 25% (Old20%) [old 10%]
149 39191000 All goods 25% (Old20%) [old 10%]
150 391990 All goods 25% (Old20%) [old 10%]
151 392010 Other plates, sheets, film, foil and strip, of polymers of ethylene; non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 25% (Old20%) [old 10%]
152 392020 Other plates, sheets, film, foil and strip, of polymers of propylene;, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 25% (Old20%) [old 10%]
153 392030 Other plates, sheets, film, foil and strip, of polymers of styrene, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 25% (Old20%) [old 10%]
154 39204300 Other plates, sheets, film, foil and strip, of polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, containing by weight not less than 6% of plasticizers 25% (Old20%) [old 10%]
155 39204900 Other plates, sheets, film, foil and strip, of other polymers of vinyl chloride, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
156 392051 Other plates, sheets, film, foil and strip, of polymethyl methacrylate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 25% (Old20%) [old 10%]
157 392059 Other plates, sheets, film, foil and strip, of other acrylic polymers, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 25% (Old20%) [old 10%]
158 392061 Other plates, sheets, film, foil and strip, of polycarbonates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
159 392062 Other plates, sheets, film, foil and strip,of polyethylene terephthalate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
160 392063 Other plates, sheets, film, foil and strip, of unsaturated polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
161 392069 Other plates, sheets, film, foil and strip, of other polyesters, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 4% [old 2%]
162 392071 Other plates, sheets, film, foil and strip, of regenerated cellulose, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 4% [old 2%]
163 392073 Other plates, sheets, film, foil and strip, of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
164 392079 Other plates, sheets, film, foil and strip, of other cellulosic derivates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
165 392091 Other plates, sheets, film, foil and strip, of polyvinyl butyral, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
166 392092 Other plates, sheets, film, foil and strip, of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
167 392093 Other plates, sheets, film, foil and strip, of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
168 392094 Other plates, sheets, film, foil and strip, of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% (Old20%) [old 10%]
169 392099 Other plates, sheets, film, foil and strip, of other plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 4% [old 2%]
170 39211100 Other plates, sheets, film foil and strip, ,of polymers of styrene, cellular 25% (Old20%) [old 10%]
171 39211200 Other plates, sheets, film foil and strip, of polymers of vinyl chloride , cellular 25% (Old20%) [old 10%]
172 392113 Other plates, sheets, film foil and strip, of polyurethanes, cellular 25% (Old20%) [old 10%]
173 39211400 Other plates, sheets, film foil and strip, of regenerated cellulose, cellular 25% (Old20%) [old 10%]
174 39211900 Other plates, sheets, film foil and strip, of other plastics, cellular 25% (Old20%) [old 10%]
175 392190 Other plates, sheets, film foil and strip, of plastics, not cellular 25% (Old20%) [old 10%]
176 39221000 All goods 4% [old 2%]
177 39222000 All goods 4% [old 2%]
178 39229000 All goods 4% [old 2%]
179 392310 All goods 25% (Old20%) [old 10%]
180 39232100 All goods 25% (Old20%) [old 10%]
181 392329 All goods 25% (Old20%) [old 10%]
182 392330 All goods 25% (Old20%) [old 10%]
183 39234000 All goods 25% (Old20%) [old 10%]
184 392350 All goods 25% (Old20%) [old 10%]
185 392390 All goods 25% (Old20%) [old 10%]
186 392410 All goods 15% [Old 12%]
187 392490 All goods 25% (Old20%) [old 10%]
188 39251000 All goods 25% (Old20%) [old 10%]
189 39252000 All goods 25% (Old20%) [old 10%]
190 39253000 All goods 25% (Old20%) [old 10%]
191 392590 All goods 25% (Old20%) [old 10%]
192 392610 All goods 25% (Old20%) [old 10%]
193 392620 All goods 25% (Old20%) [old 10%]
194 392630 All goods 25% (Old20%) [old 10%]
195 392640 All goods 25% (Old20%) [old 10%]
196 392690 All goods 25% (Old20%) [old 10%]
197 400110 All goods 18% [old 9%]
198 40012100 All goods 10% [Old 8%], [old 4%]
199 40012200 All goods 10% [Old 8%], [old 4%]
200 400129 All goods 10% [Old 8%], [old 4%]
201 400599 All goods 4% [old 2%]
202 40061000 All goods 10%
203 400690 All goods 10%
204 400700 All goods 10%
205 400811 All goods 10%
206 400819 All goods 10%
207 400821 All goods 10%
208 400829 All goods 10%
209 401693 All goods 10%
210 401695 All goods 10%
211 401699 All goods 6% [old 3%]
212 48081000 All goods 15% [Old 12%]
213 490110 All goods 10%
214 50010000 All goods 6% [old 3%]
215 520100 All goods 10%
216 52021000 All goods 10%
217 52029100 All goods 10%
218 52029900 All goods 10%
219 52030000 All goods 10%
220 610190 Men’s or boy’s overcoats, car-coats, capes, cloaks, anoraks and similar articles, knitted or crocheted, of other textile materials other than of wool or fine animal hair 10%
221 61021000 All goods 10%
222 610290 All goods 10%
223 610310 All goods 15% [Old 12%]
224 61032200 All goods 15% [Old 12%]
225 61032300 All goods 15% [Old 12%]
226 610329 All goods 15% [Old 12%]
227 61033100 All goods 10%
228 61033200 All goods 15% [Old 12%]
229 61033300 All goods 15% [Old 12%]
230 610339 All goods 15% [Old 12%]
231 61034100 All goods 15% [Old 12%]
232 61034200 All goods 15% [Old 12%]
233 61034300 All goods 15% [Old 12%]
234 610349 All goods 15% [Old 12%]
235 61041300 Women’s or girls’ suits of synthetic fibres 10%
236 610419 Of wool or fine animal hair or cotton 10%
237 61042200 All goods 10%
238 61042300 All goods 10%
239 610429 All goods 10%
240 61043100 All goods 10%
241 61043200 All goods 10%
242 61043300 All goods 15% [Old 12%]
243 610439 All goods 15% [Old 12%]
244 61044200 All goods 10%
245 61044300 All goods 10%
246 61045200 All goods 10%
247 61045300 All goods 10%
248 61046100 All goods 10%
249 61046200 All goods 10%
250 61046300 All goods 10%
251 610469 All goods 10%
252 610510 All goods 10%
253 610520 All goods 15% [Old 12%]
254 610590 All goods 15% [Old 12%]
255 61061000 All goods 10%
256 610620 All goods 10%
257 610690 All goods 10%
258 61071100 All goods 15% [Old 12%]
259 610712 All goods 15% [Old 12%]
260 610719 All goods 15% [Old 12%]
261 61072100 All goods 15% [Old 12%]
262 610722 All goods 15% [Old 12%]
263 610729 All goods 15% [Old 12%]
264 610791 All goods 15% [Old 12%]
265 610799 All goods 15% [Old 12%]
266 610811 All goods 15% [Old 12%]
267 610819 All goods 15% [Old 12%]
268 61082100 All goods 15% [Old 12%]
269 610822 All goods 15% [Old 12%]
270 610829 All goods 15% [Old 12%]
271 61083100 All goods 10%
272 610832 All goods 10%
273 610839 All goods 10%
274 61089100 All goods 10%
275 610892 All goods 10%
276 610899 All goods 10%
277 61091000 All goods 15% [Old 12%]
278 610990 All goods 10%
279 611011 All goods 10%
280 61101200 All goods 10%
281 61101900 All goods 10%
282 61102000 All goods 10%
283 611030 All goods 10%
284 61109000 All goods 15% [Old 12%]
285 61112000 All goods 15% [Old 12%]
286 61113000 All goods 15% [Old 12%]
287 611190 All goods 15% [Old 12%]
288 61121100 All goods 15% [Old 12%]
289 61121200 All goods 10%
290 611219 All goods 10%
291 611220 All goods 15% [Old 12%]
292 61123100 All goods 10%
293 611239 All goods 10%
294 61124100 All goods 10%
295 611249 All goods 10%
296 61130000 All goods 15% [Old 12%]
297 61142000 All goods 15% [Old 12%]
298 611430 All goods 15% [Old 12%]
299 611490 All goods 15% [Old 12%]
300 61151000 All goods 10%
301 611521 All goods 10%
302 61152200 All goods 10%
303 611529 All goods 10%
304 61153000 All goods 10%
305 61159400 All goods 10%
306 61159500 All goods 10%
307 61159600 All goods 10%
308 611599 All goods 10%
309 61161000 All goods 10%
310 61169100 All goods 10%
311 61169200 All goods 10%
312 61169300 All goods 10%
313 611699 All goods 10%
314 611710 All goods 10%
315 611780 All goods 10%
316 61179000 All goods 10%
317 620119 All goods 10%
318 620199 All goods 10%
319 62021300 All goods 10%
320 620219 All goods 10%
321 620293 All goods 10%
322 620299 All goods 10%
323 620319 All goods 15% [Old 12%]
324 62032900 All goods 15% [Old 12%]
325 62033200 All goods 15% [Old 12%]
326 62033300 All goods 15% [Old 12%]
327 620339 All goods 15% [Old 12%]
328 62034100 All goods 15% [Old 12%]
329 62034200 All goods 15% [Old 12%]
330 620349 All goods 15% [Old 12%]
331 62041200 All goods 10%
332 62041300 All goods 10%
333 620419 All goods 10%
334 62042100 All goods 10%
335 620422 All goods 10%
336 62042300 All goods 10%
337 620429 All goods 10%
338 62043300 All goods 15% [Old 12%]
339 620439 All goods 15% [Old 12%]
340 620442 All goods 10%
341 620443 All goods 10%
342 62044400 All goods 10%
343 62045200 All goods 10%
344 62045300 All goods 10%
345 620459 All goods 10%
346 62046200 All goods 10%
347 62046300 All goods 10%
348 620469 All goods 10%
349 62052000 All goods 10%
350 62053000 All goods 10%
351 620590 All goods 10%
352 620610 All goods 10%
353 62063000 All goods 10%
354 62064000 All goods 10%
355 62069000 All goods 10%
356 62071100 All goods 15% [Old 12%]
357 62072110 or 62072190 All goods 15% [Old 12%]
358 62072200 All goods 10%
359 62072900 All goods 15% [Old 12%]
360 620791 All goods 15% [Old 12%]
361 620799 All goods of man made fibres 15% [Old 12%]
362 62081100 All goods 15% [Old 12%]
363 62082100 All goods 10%
364 62082200 All goods 10%
365 620829 All goods 10%
366 620892 All goods 10%
367 620899 All goods 10%
368 62092000 All goods 10%
369 62093000 All goods 15% [Old 12%]
370 620990 All goods 15% [Old 12%]
371 62101000 All goods 15% [Old 12%]
372 621020 All goods 15% [Old 12%]
373 621040 All goods 15% [Old 12%]
374 62105000 All goods 15% [Old 12%]
375 62111100 All goods 15% [Old 12%]
376 62111200 All goods 15% [Old 12%]
377 62112000 All goods 15% [Old 12%]
378 62113200 All goods 15% [Old 12%]
379 62113300 All goods 15% [Old 12%]
380 62113900 All goods 15% [Old 12%]
381 62114100 All goods 15% [Old 12%]
382 62114900 All goods 15% [Old 12%]
383 62121000 All goods 15% [Old 12%]
384 62122000 All goods 15% [Old 12%]
385 62123000 All goods 15% [Old 12%]
386 621290 All goods 15% [Old 12%]
387 62132000 All goods 15% [Old 12%]
388 621390 All goods 15% [Old 12%]
389 62143000 All goods 10%
390 62144000 All goods 10%
391 621600 All goods 10%
392 621710 All goods 10%
393 621790 All goods 10%
394 640110 All goods 15% [Old 12%]
395 640192 All goods 15% [Old 12%]
396 640199 All goods 15% [Old 12%]
397 640212 All goods 10%
398 640219 All goods 15%
399 640220 Rubber slippers 4% [old 2%]
400 640220 Other footwears with upper straps or thongs assembled to the sole by means of plugs. 15% [Old 12%]
401 640291 All goods 10%
402 640299 Other footwear, incorporating a protective metal toe-cap. 10%
403 64031200 Ski-boots, cross country ski footwear and snowboard boots. 10%
404 640319 Other sports footwear with outer soles of leather, rubber or others 10%
405 64034000 Other footwear, incorporating a protective metal toe-cap. 10%
406 640391 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap, covering the ankle 15% [Old 12%]
407 640399 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap, not covering the ankle 15% [Old 12%]
408 640411 All goods 15% [Old 12%]
409 640419 All goods 15%
410 64052000 All goods 15% [Old 12%]
411 64059000 All goods 15%
412 680221 All goods 4% [old 2%]
413 681011 All goods 4% [old 2%]
414 690100 All goods 10%
415 70101000 All goods 4% [old 2%]
416 70132800 All goods 4% [old 2%]
417 70133700 All goods 4% [old 2%]
418 72022100 All goods 10% [Old 8%], [old 4%]
419 72022900 All goods 10% [Old 8%], [old 4%]
420 721310 All goods 10%
421 721320 All goods 10%
422 721391 All goods 10%
423 721399 All goods 10%
424 721410 All goods 10%
425 721420 All goods 10%
426 72143000 All goods 10%
427 721491 All goods 10%
428 73158200 All goods 10%
429 73181400 All goods 10%
430 73181900 All goods 10%
431 841451 All goods 15% [Old 12%]
432 850110 All goods 4% [old 2%]
433 85012000 All goods 4% [old 2%]
434 850140 All goods 4% [old 2%]
435 850152 All goods 4% [old 2%]
436 850440 All goods 10%
437 850490 All goods 10%
438 850940 All goods 10%
439 85161000 All goods 10%
440 85162900 All goods 10%
441 85164000 All goods 10%
442 85166000 All goods 10%
443 85287100 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus (satellite receivers) 10%
444 852872 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus 10%
445 853620 All goods 10%
446 85363000 All goods 10%
447 85371000 All goods 10%
448 85372000 All goods 10%
449 853929 All goods 15% [Old 12%]
450 853931 All goods 15% [Old 12%]
451 854411 All goods 15% [Old 12%]
452 854419 All goods 15% [Old 12%]
453 854420 All goods 10%
454 854449 Other electric conductors of a voltage not exceeding 80 volts (not fitted with connectors) 15% [Old 12%]
455 902830 All goods 10%
456 903033 All goods 10%
457 940421 All goods 10%
458 96031000 All goods 10%

Appendix II

S.No HS Code DESCRIPTION
1 02071200 All goods
2 02071300 All goods
3 02071400 All goods
4 02073400 All goods
5 04013000 All goods
6 040210 All goods
7 04022100 All goods
8 040229 Whole Milk Powder
9 040291 All goods
10 040410 Whey powder
11 04051000 Butter
12 04052000 Dairy spreads with milk content of atleast 75% but less than 80 % by weight
13 040590 Butter Oil
14 040590 Ghee or melted butter
15 04061000 All goods
16 04062000 All goods
17 04063000 All goods
18 04064000 All goods
19 04069000 All goods
20 04090000 All goods
21 050610 Crushed bone
22 07011000 All goods
23 07020000 All goods
24 070310 10 Onions (fresh)
25 07032000 All goods
26 07041000 All goods
27 07042000 Brussels sprouts
28 07049000 All goods
29 07051100 All goods
30 07051900 All goods
31 07061000 All goods
32 070690 All goods
33 07070000 All goods
34 07093000 Al goods
35 070960 All goods
36 07097000 All goods
37 070990 All goods other than Globe Artichokes
38 07101000 All goods
39 07102100 All goods
40 07102200 All goods
41 07102900 All goods
42 07103000 All goods
43 07104000 All goods
44 071080 All goods
45 07109000 All goods
46 07114000 All goods
47 07115100 All goods
48 071190 All goods other than capers
49 07122000 All goods
50 07123100 All goods
51 071290 All goods
52 07141000 All goods
53 07142000 All goods
54 080119 All goods
55 080132 All goods
56 08021100 All goods
57 08021200 All goods
58 08023100 All goods
59 08023200 All goods
60 08025000 All goods
61 080290 All goods other than arecanuts
62 08030000 All goods
63 080420 All goods
64 08044000 All goods
65 08054000 All goods
66 08055000 All goods
67 08071900 All goods
68 08081000 All goods
69 08082000 All goods
70 08092000 All goods
71 08093000 All goods
72 08094000 All goods
73 08121000 All goods
74 08133000 All goods
75 081350 All goods
76 090111 All goods
77 09011200 All goods
78 090121 All goods
79 090122 All goods
80 090190 All goods
81 090210 All goods
82 090220 All goods
83 090230 All goods
84 090240 All goods
85 090411 or 09041200 All goods
86 090500 All goods
87 090830 All goods
88 090920 All goods
89 090930 All goods
90 090940 All goods
91 091020 All goods
92 091099 Thyme; bay leaves
93 100110 All goods
94 100190 All goods other than meslin
95 10051000 All goods
96 10059000 All goods
97 100610 All goods
98 10062000 All goods
99 100630 All goods
100 10064000 All goods
101 100700 All goods
102 100820 All goods
103 100890 All goods
104 11010000 All goods
105 11021000 All goods
106 11022000 All goods
107 11029000 All goods
108 110311 All goods
109 11031300 All goods
110 11031900 All goods
111 11032000 All goods
112 11041200 All goods
113 11041900 All goods
114 11042200 All goods
115 11042300 All goods
116 11042900 All goods
117 11043000 All goods
118 11051000 All goods
119 11061000 All goods
120 110620 All goods
121 11071000 All goods
122 11072000 All goods
123 11081100 All goods
124 11081200 All goods
125 11081300 All goods
126 11081400 All goods
127 110819 All goods
128 11082000 All goods
129 11090000 All goods
130 120100 10 All goods
131 120210 Of seed quality
132 120220 All goods
133 12030000 All goods
134 120400 All goods
135 12051000 Low erucic acid rape seeds
136 12059000 All goods
137 120600 All goods
138 120720 All goods
139 120740 All goods
140 120750 All goods
141 12079100 All goods
142 120799 All goods
143 12081000 All goods
144 12089000 All goods
145 12101000 All goods
146 12102000 All goods
147 13012000 All goods
148 130190 All goods
149 13021100 All goods
150 14011000 All goods
151 151499 All goods
152 18020000 All goods
153 18031000 All goods
154 18032000 All goods
155 18040000 All goods
156 18050000 All goods
157 18061000 All goods
158 190110 All goods
159 20091200 All goods
160 22030000 All goods
161 22041000 All goods
162 220421 All goods
163 220429 All goods
164 22043000 All goods
165 22051000 All goods
166 22059000 All goods
167 22060000 All goods
168 220710 All goods
169 220820 All goods
170 220830 All goods
171 220840 All goods
172 220850 All goods
173 22086000 All goods
174 220870 All goods
175 220890 All goods
176 230210 All goods
177 23023000 All goods
178 23024000 All goods
179 23025000 All goods
180 23031000 All goods
181 23032000 All goods
182 23033000 All goods
183 230400 All goods
184 230500 All goods
185 230610 All goods
186 230620 All goods
187 230630 All goods
188 23064100 All goods
189 23064900 All goods
190 230650 All goods
191 23066000 All goods
192 230690 All goods
193 230990 All goods
194 240110 All goods
195 240120 All goods
196 24013000 All goods
197 240210 All goods
198 240220 All goods
199 240290 All goods
200 240310 All goods
201 24039100 All goods
202 240399 All goods
203 251020 All goods
204 25151100 All goods
205 251512 All goods
206 251520 All goods
207 25221000 All goods
208 253090 All goods
209 271000 All goods
210 271019 All goods
211 271111 All goods
212 280920 All goods
213 28141000 All goods
214 350691 All goods
215 360500 All goods
216 380610 All goods
217 381220 All goods
218 40013000 All goods
219 40030000 All goods
220 40040000 All goods
221 40051000 All goods
222 400520 All goods
223 400591 All goods
224 40121100 All goods
225 40121200 All goods
226 40121300 All goods
227 401219 All goods
228 401220 All goods
229 401290 All goods
230 40161000 All goods
231 40169200 All goods
232 401700 All goods
233 46012100 All goods
234 46012200 All goods
235 46012900 All goods
236 46019200 All goods
237 46019300 All goods
238 46019400 All goods
239 46019900 All goods
240 46021100 All goods
241 46021200 All goods
242 460219 All goods
243 46029000 All goods
244 480300 All goods
245 48099000 Carbon or similar copying paper
246 48111000 All goods other than floor coverings on a base of paper or of paperboard, whether or not cut to size
247 48171000 All goods
248 48172000 All goods
249 481730 All goods
250 482110 All goods
251 482190 All goods
252 48236100 All goods
253 48236900 All goods
254 500200 All goods
255 500300 All goods
256 500400 All goods
257 500500 All goods
258 500600 All goods
259 50071000 All goods
260 500720 All goods
261 50079000 All goods
262 72021100 All goods
263 72021900 All goods
264 72023000 All goods
265 72024100 All goods
266 72024900 All goods
267 72025000 All goods
268 72026000 All goods
269 72027000 All goods
270 72028000 All goods
271 72029100 All goods
272 72029200 All goods
273 72029300 All goods
274 720299 All goods
275 72041000 All goods
276 720421 All goods
277 720429 All goods
278 72043000 All goods
279 72044100 All goods
280 72044900 All goods
281 72045000 All goods
282 720918 All goods
283 720928 All goods
284 721030 All goods
285 72104100 All goods
286 72104900 All goods
287 72106100 All goods
288 72107000 All goods
289 721220 All goods
290 721230 All goods
291 72124000 All goods
292 721250 All goods
293 721499 All goods
294 721720 All goods
295 722220 All goods
296 722240 All goods
297 72271000 All goods
298 72272000 All goods
299 722790 All goods
300 722810 All goods
301 72282000 All goods
302 722830 All goods
303 72284000 All goods
304 722850 All goods
305 722860 All goods
306 722870 All goods
307 722880 All goods
308 74031100 All goods
309 74031200 All goods
310 74031300 All goods
311 740400 All goods
312 740710 All goods
313 740811 All goods
314 740819 All goods
315 760200 All goods
316 76081000 All goods
317 780200 All goods
318 84143000 All goods
319 84182100 All goods
320 842810 All goods
321 84501100 All goods
322 87011000 All goods
323 870120 All goods
324 870130 All goods
325 870190 All goods
326 89059000 All goods]

Schedule

S.No. Name of the Country
1 Kingdom of Cambodia
2 The United Republic of Tanzania
3 The Federal Democratic Republic of Ethiopia
4 Republic of Mozambique
5 OMITTED [OLD-Samoa]
6 Malawi
7 Lao People’s Democratic Republic
8 Uganda
9 Republic of Rwanda
10 Madagascar
11 Republic of Benin
12 Union of Myanmar
13 Burkina Faso
[OLD13 Malawi]
14 State of Eritrea
15 Republic of The Gambia
16 The Republic of The Sudan
17 Republic of Senegal
18 Lesotho
19 Republic of Mali
20 Republic of Somalia
21 OMITTED [OLD-Maldives]
22 Bangladesh
23 Republic of Burundi
24 Democratic Republic of Timor-Leste  [OLD-Republic of East Timor]
25 Republic of Zambia
26 Central African Republic
27 Islamic Republic of Afghanistan
28  Republic of Liberia
29 Union of Comoros
30  Republic of Yemen
31 Republic of Haiti
32 Republic of Togo
33 Republic of Chad
34 Republic of Guinea-Bissau

(In the Schedule S.No.34 has been inserted vide CUS NTF NO. 46/2016 DATE 23/08/2016)

 (In the Schedule S.No.32 & 33 has been inserted vide CUS NTF NO. 39/2016 DATE 21/06/2016)

 (In the Schedule S.No.5 & 21 has been OMITTED & 24 AMENDED vide CUS NTF NO. 34/2016 DATE 19/05/2016)

(In the Schedule S.No.31 has been inserted vide CUS NTF NO. 33/2013 DATE 19/06/2013)

(In the Schedule S.No.30 has been inserted vide CUS NTF NO. 19/2013 DATE 02/04/2013)

(In the Schedule S.Nos.28 & 29 has been inserted vide CUS NTF NO. 113/2011 DATE 23/12/2011)

(In the Schedule S.No.27 has been inserted vide CUS NTF NO. 45/2011 DATE 01/06/2011)

(In the Schedule S.No.26 has been inserted vide CUS NTF NO. 121/2010 DATE 01/12/2010)

(In the Schedule S.Nos.24 to 25 has been inserted vide CUS NTF NO. 67/2010 DATE 08/06/2010)

(In the Schedule S.Nos.21 to 23 has been inserted vide CUS NTF NO. 64/2010 DATE 14/05/2010)

(In the Schedule S.No.20 has been inserted vide CUS NTF NO. 63/2010 DATE 13/05/2010)

(In the Schedule S.Nos.18 & 19 has been inserted vide CUS NTF NO. 86/2009 DATE 06/08/2009)

(In the Schedule S.No.17 has been inserted vide CUS NTF NO. 59/2009 DATE 09/06/2009)

(In the Schedule S.No.16 has been inserted vide CUS NTF NO. 45/2009 DATE 04/05/2009)

(In the Schedule S.No.13 has been substituted & S.No.15 has been inserted vide CUS NTF NO. 24/2009 DATE 20/03/2009)

(In the Schedule S.Nos.11 to 14 has been inserted vide CUS NTF NO. 07/2009 DATE 19/01/2009)

(In the Schedule S.Nos.8 to 10 has been inserted vide CUS NTF NO. 113/2008 DATE 31/10/2008)

(In the Schedule S.Nos.3 to 7 has been inserted vide CUS NTF NO. 99/2008 DATE 28/08/2008)

[F.No. 354/189/2007-TRU (Vol II)]


(S.Bajaj)
Under Secretary to the Government of India


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Regulatory documents
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SION norms
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