Notification No. 96/2008-Cus Dated 13/8/2008

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, 19[from whole of the duty of customs as specified in the first schedule to the Customs Tariff Act, 1975] 31[and from whole of Agriculture Infrastructure and Development Cess, leviable under clause 115 of the Finance Bill, 2021 (15 of 2021)] old[from so much of the duty of customs as is in excess of 16[20 per cent]] Old13[40 per cent] Old11[60 per cent] Old[80 per cent]. of the applied rate of duty;

(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:

23[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]

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 30[the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and Agriculture Infrastructure and Development Cess leviable under 32[section 124 of the Finance Act, 2021 (13 of 2021)] old[clause 115 of the Finance Bill, 2021 (15 of 2021)]] old[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).

22[Appendix I ]  

S.No.

HS Code

Description

Extent of tariff concession (percentage of applied rate of duty)

(1)

(2)

(3)

(4)

1

06031100

All goods

25%

2

06031200

All goods

25%

3

06031300

All goods

25%

4

06031400

All goods

25%

5

06031500

All goods

25%

6

06031900

All goods

25%

7

06039000

All goods

25%

8

07020000

All goods

25%

9

29[0713 10] old[07131000]

All goods

10%

10

08011100

All goods

14%

11

08021200

All goods

25%

12

08023100

All goods

25%

13

08023200

All goods

25%

27[14 080280 All goods   60%]

old [14

[08029000

Betel Nuts

60% ]

15

080450

All goods

15%

16

08051000

All goods

10%

17

08061000

All goods

10%

18

080620

All goods

10%

19

08131000

All goods

20%

20

081340

All goods

10%

21

090411

All goods

15%

22

09041200

All goods

15%

23

090421

All goods

15%

24

090422

All goods

15%

25

090611

All goods

15%

26

091011

All goods

15%

27

091012

All goods

15%

28

091030

All goods

15%

29

09109100

All goods

15%

30

091099

All goods

15%

31

15071000

All goods

50%

32

15111000

All goods

50%

33

151190

All Goods

50%

34

151491

All goods

50%

35

151550

All goods

50%

34[35A

1515 60

All goods

50% ]

36

151590

All goods

50%

37

170113

All goods

50%

38

170114

All goods

50%

39

17019100

All goods

50%

40

170199

All goods

50%

41

18010000

All goods

29%

42

20091900

All goods

60%

43

20095000

All goods

60%

44

320649

All goods

50%

45

330119

All goods

50%

46

330300

All goods

60%

47

330610

All Goods

60%

48

33074100

All goods

60%

49

340119

All goods

50%

50

391590

All goods

50%

51

39173100

All goods

60%

52

39174000

All goods

50%

53

391810

All goods

50%

54

391890

All goods

50%

55

39191000

All goods

50%

56

391990

All goods

50%

57

392010

All goods

50%

58

392020

All goods

50%

59

392030

All goods

50%

60

392051

All goods

50%

61

392059

All goods

50%

62

392069

All goods

10%

63

392099

All goods

10%

64

39211100

All goods

50%

65

39211200

All goods

50%

66

392113

All goods

50%

67

392190

All goods

50%

68

392310

All goods

50%

69

39232100

All goods

50%

70

392329

All goods

50%

71

392330

All goods

50%

72

392350

All goods

50%

73

392390

All goods

50%

74

392490

All goods

50%

75

392610

All goods

50%

76

392620

All goods

50%

77

392690

All goods

50%

78

40012100

All goods

20%

79

40012200

All goods

20%

80

400129

All goods

20%

81

400700

All goods

50%

82

400821

All goods

50%

83

401699

All goods

14%

84

520100

All goods

50%

85

610329

All goods

60%

86

61044200

All goods

50%

87

61045200

All goods

50%

88

61046200

All goods

50%

89

610510

All goods

50%

90

61082100

All goods

60%

91

610990

All goods

50%

92

611030

All goods

50%

93

611190

All goods

60%

94

620339

All goods

60%

95

29[6203 42] old[62034200]

All goods

60%

96

620349

All goods

60%

97

29[6205 20] old[62052000]

All goods

50%

98

35[62053010, 62053090] old[62053000]

All goods

50%

99

620590

All goods

50%

100

62082200

All goods

50%

101

62105000

All goods

60%

102

62113200

All goods

60%

103

62121000

All goods

60%

104

640110

All goods

60%

105

640199

All goods

60%

106

64031910

All goods

50%

107

64031920

All goods

50%

108

640411

All goods

60%

109

64052000

All goods

60%

110

70132800

All goods

10%

111

850110

All goods

10%

112

850440

All goods

50%

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%”;

22[Appendix II ]

S.No.

HS Code

Description

(1)

(2)

(3)

1

02071300

All goods

2

02071400

All goods

3

040210

All goods

4

040229

Whole Milk Powder

5

04059010

All goods

6

04059020

All goods

7

04069000

All goods

8

070310

All goods

9

080132

All goods

10

080310

All goods

11

080390

All goods

12

29[0807 19] old[08071900 ]

All goods

13

08081000

All goods

14

080830

All goods

15

080840

All goods

16

090111

All goods

17

090210

All goods

18

090220

All goods

19

090230

All goods

20

090240

All goods

21

09051000

All goods

22

09052000

All goods

23

090831

All goods

24

090832

All goods

25

090921

All goods

26

09092200

All goods

27

090931

All goods

28

09093200

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

40

12030000

All goods

41

120400

All goods

42

120740

All goods

43

120799

All goods

44

14011000

All goods

45

22030000

All goods

46

22041000

All goods

47

220421

All goods

48

220429

All goods

49

22043000

All goods

50

22051000

All goods

51

22059000

All goods

52

22060000

All goods

53

220710

All goods

54

220820

All goods

55

220830

All goods

56

220840

All goods

57

220850

All goods

58

220860

All goods

59

220870

All goods

60

220890

All goods

61

230500

All goods

62

230620

All goods

63

230630

All goods

64

230650

All goods

65

230690

All goods

66

230990

All goods

67

240110

All goods

68

240120

All goods

69

24013000

All goods

70

240210

All goods

71

240220

All goods

72

240290

All goods

73

240311

All goods

74

240319

All goods

75

24039100

All goods

34[75A

24039100

All goods ]

34[75B

24039100

All goods ]

76

240399

All goods

77

25151100

All goods

78

251512

All goods

79

25221000

All goods

80

271019

All goods

81

350691

All goods

82

381220

All goods

83

46021100

All goods

84

46021200

All goods

85

482190

All goods

86

500300

All goods

87

722220

All goods

88

722240

All goods

89

722850

All goods

90

722860

All goods

91

722870

All goods

92

74031100

All goods

93

74031200

All goods

94

74031300

All goods

95

740400

All goods

96

740710

All goods

97

740811

All goods

98

740819

All goods”.

                               

Appendix II

S.No

HS Code

DESCRIPTION

1

0207 12 00

All goods

2

0207 13 00

All goods

3

0207 14 00

All goods

4

0207 34 00

All goods

5

0401 30 00

All goods

6

0402 10

All goods

7

0402 21 00

All goods

8

0402 29

Whole Milk Powder

9

0402 91

All goods

10

0404 10

Whey powder

11

0405 10 00

Butter

12

0405 20 00

Dairy spreads with milk content of atleast 75% but less than 80 % by weight

13

0405 90

Butter Oil

14

0405 90

Ghee or melted butter

15

0406 10 00

All goods

16

0406 20 00

All goods

17

0406 30 00

All goods

18

0406 40 00

All goods

19

0406 90 00

All goods

20

0409 00 00

All goods

21

0506 10

Crushed bone

22

0701 10 00

All goods

23

0702 00 00

All goods

24

0703 10 10

Onions (fresh)

25

0703 20 00

All goods

26

0704 10 00

All goods

27

0704 20 00

Brussels sprouts

28

0704 90 00

All goods

29

0705 11 00

All goods

30

0705 19 00

All goods

31

0706 10 00

All goods

32

0706 90

All goods

33

0707 00 00

All goods

34

0709 30 00

Al goods

35

0709 60

All goods

36

0709 70 00

All goods

37

0709 90

All goods other than Globe Artichokes

38

0710 10 00

All goods

39

0710 21 00

All goods

40

0710 22 00

All goods

41

0710 29 00

All goods

42

0710 30 00

All goods

43

0710 40 00

All goods

44

0710 80

All goods

45

0710 90 00

All goods

46

0711 40 00

All goods

47

0711 51 00

All goods

48

0711 90

All goods other than capers

49

0712 20 00

All goods

50

0712 31 00

All goods

51

0712 90

All goods

52

0714 10 00

All goods

53

0714 20 00

All goods

54

0801 19

All goods

55

0801 32

All goods

56

0802 11 00

All goods

57

0802 12 00

All goods

58

0802 31 00

All goods

59

0802 32 00

All goods

60

0802 50 00

All goods

61

0802 90

All goods other than arecanuts

62

0803 00 00

All goods

63

0804 20

All goods

64

0804 40 00

All goods

65

0805 40 00

All goods

66

0805 50 00

All goods

67

0807 19 00

All goods

68

0808 10 00

All goods

69

0808 20 00

All goods

70

0809 20 00

All goods

71

0809 30 00

All goods

72

0809 40 00

All goods

73

0812 10 00

All goods

74

0813 30 00

All goods

75

0813 50

All goods

76

0901 11

All goods

77

0901 12 00

All goods

78

0901 21

All goods

79

0901 22

All goods

80

0901 90

All goods

81

0902 10

All goods

82

0902 20

All goods

83

0902 30

All goods

84

0902 40

All goods

85

0904 11 or 0904 12 00

All goods

86

0905 00

All goods

87

0908 30

All goods

88

0909 20

All goods

89

0909 30

All goods

90

0909 40

All goods

91

0910 20

All goods

92

0910 99

Thyme; bay leaves

93

1001 10

All goods

94

1001 90

All goods other than meslin

95

1005 10 00

All goods

96

1005 90 00

All goods

97

1006 10

All goods

98

1006 20 00

All goods

99

1006 30

All goods

100

1006 40 00

All goods

101

1007 00

All goods

102

1008 20

All goods

103

1008 90

All goods

104

1101 00 00

All goods

105

1102 10 00

All goods

106

1102 20 00

All goods

107

1102 90 00

All goods

108

1103 11

All goods

109

1103 13 00

All goods

110

1103 19 00

All goods

111

1103 20 00

All goods

112

1104 12 00

All goods

113

1104 19 00

All goods

114

1104 22 00

All goods

115

1104 23 00

All goods

116

1104 29 00

All goods

117

1104 30 00

All goods

118

1105 10 00

All goods

119

1106 10 00

All goods

120

1106 20

All goods

121

1107 10 00

All goods

122

1107 20 00

All goods

123

1108 11 00

All goods

124

1108 12 00

All goods

125

1108 13 00

All goods

126

1108 14 00

All goods

127

1108 19

All goods

128

1108 20 00

All goods

129

1109 00 00

All goods

130

1201 00 10

All goods

131

1202 10

Of seed quality

132

1202 20

All goods

133

1203 00 00

All goods

134

1204 00

All goods

135

1205 10 00

Low erucic acid rape seeds

136

1205 90 00

All goods

137

1206 00

All goods

138

1207 20

All goods

139

1207 40

All goods

140

1207 50

All goods

141

1207 91 00

All goods

142

1207 99

All goods

143

1208 10 00

All goods

144

1208 90 00

All goods

145

1210 10 00

All goods

146

1210 20 00

All goods

147

1301 20 00

All goods

148

1301 90

All goods

149

1302 11 00

All goods

150

1401 10 00

All goods

151

1514 99

All goods

152

1802 00 00

All goods

153

1803 10 00

All goods

154

1803 20 00

All goods

155

1804 00 00

All goods

156

1805 00 00

All goods

157

1806 10 00

All goods

158

1901 10

All goods

159

2009 12 00

All goods

160

2203 00 00

All goods

161

2204 10 00

All goods

162

2204 21

All goods

163

2204 29

All goods

164

2204 30 00

All goods

165

2205 10 00 

All goods

166

2205 90 00

All goods

167

2206 00 00

All goods

168

2207 10

All goods

169

2208 20

All goods

170

2208 30

All goods

171

2208 40

All goods

172

2208 50

All goods

173

2208 60 00

All goods

174

2208 70

All goods

175

2208 90

All goods

176

2302 10

All goods

177

2302 30 00

All goods

178

2302 40 00

All goods

179

2302 50 00

All goods

180

2303 10 00

All goods

181

2303 20 00

All goods

182

2303 30 00

All goods

183

2304 00

All goods

184

2305 00

All goods

185

2306 10

All goods

186

2306 20

All goods

187

2306 30

All goods

188

2306 41 00

All goods

189

2306 49 00

All goods

190

2306 50

All goods

191

2306 60 00

All goods

192

2306 90

All goods

193

2309 90

All goods

194

2401 10

All goods

195

2401 20

All goods

196

2401 30 00

All goods

197

2402 10

All goods

198

2402 20

All goods

199

2402 90

All goods

200

2403 10

All goods

201

2403 91 00

All goods

202

2403 99

All goods

203

2510 20

All goods

204

2515 11 00

All goods

205

2515 12

All goods

206

2515 20

All goods

207

2522 10 00

All goods

208

2530 90

All goods

209

2710 00

All goods

210

2710 19

All goods

211

2711 11

All goods

212

2809 20

All goods

213

2814 10 00

All goods

214

3506 91

All goods

215

3605 00

All goods

216

3806 10

All goods

217

3812 20

All goods

218

4001 30 00

All goods

219

4003 00 00

All goods

220

4004 00 00

All goods

221

4005 10 00

All goods

222

4005 20

All goods

223

4005 91

All goods

224

4012 11 00

All goods

225

4012 12 00

All goods

226

4012 13 00

All goods

227

4012 19

All goods

228

4012 20

All goods

229

4012 90

All goods

230

4016 10 00

All goods

231

4016 92 00

All goods

232

4017 00

All goods

233

4601 21 00

All goods

234

4601 22 00

All goods

235

4601 29 00

All goods

236

4601 92 00

All goods

237

4601 93 00

All goods

238

4601 94 00

All goods

239

4601 99 00

All goods

240

4602 11 00

All goods

241

4602 12 00

All goods

242

4602 19

All goods

243

4602 90 00

All goods

244

4803 00

All goods

245

4809 90 00

Carbon or similar copying paper

246

4811 10 00

All goods other than floor coverings on a base of paper or of paperboard, whether or not cut to size

247

4817 10 00

All goods

248

4817 20 00

All goods

249

4817 30

All goods

250

4821 10

All goods

251

4821 90

All goods

252

4823 61 00

All goods

253

4823 69 00

All goods

254

5002 00

All goods

255

5003 00

All goods

256

5004 00

All goods

257

5005 00

All goods

258

5006 00

All goods

259

5007 10 00

All goods

260

5007 20

All goods

261

5007 90 00

All goods

262

7202 11 00

All goods

263

7202 19 00

All goods

264

7202 30 00

All goods

265

7202 41 00

All goods

266

7202 49 00

All goods

267

7202 50 00

All goods

268

7202 60 00

All goods

269

7202 70 00

All goods

270

7202 80 00

All goods

271

7202 91 00

All goods

272

7202 92 00

All goods

273

7202 93 00

All goods

274

7202 99

All goods

275

7204 10 00

All goods

276

7204 21

All goods

277

7204 29

All goods

278

7204 30 00

All goods

279

7204 41 00

All goods

280

7204 49 00

All goods

281

7204 50 00

All goods

282

7209 18

All goods

283

7209 28

All goods

284

7210 30

All goods

285

7210 41 00

All goods

286

7210 49 00

All goods

287

7210 61 00

All goods

288

7210 70 00

All goods

289

7212 20

All goods

290

7212 30

All goods

291

7212 40 00

All goods

292

7212 50

All goods

293

7214 99

All goods

294

7217 20

All goods

295

7222 20

All goods

296

7222 40

All goods

297

7227 10 00

All goods

298

7227 20 00

All goods

299

7227 90

All goods

300

7228 10

All goods

301

7228 20 00

All goods

302

7228 30

All goods

303

7228 40 00

All goods

304

7228 50

All goods

305

7228 60

All goods

306

7228 70

All goods

307

7228 80

All goods

308

7403 11 00

All goods

309

7403 12 00

All goods

310

7403 13 00

All goods

311

7404 00

All goods

312

7407 10

All goods

313

7408 11

All goods

314

7408 19

All goods

315

7602 00

All goods

316

7608 10 00

All goods

317

7802 00

All goods

318

8414 30 00

All goods

319

8418 21 00

All goods

320

8428 10

All goods

321

8450 11 00

All goods

322

8701 10 00

All goods

323

8701 20

All goods

324

8701 30

All goods

325

8701 90

All goods

326 

8905 90 00

All goods

]

Schedule

S.No.

Name of the Country

1

Kingdom of Cambodia

2

The United Republic of Tanzania

1[3 The Federal Democratic Republic of Ethiopia
4 Republic of Mozambique
Omitted[5 Samoa]
6 Malawi
7 Lao People’s Democratic Republic]
2[8 Uganda
9 Republic of Rwanda
10 Madagascar]
3[11 Republic of Benin
12 Union of Myanmar
4[13 Burkina Faso]
Old[13 Malawi]
14 State of Eritrea]
5[15 Republic of The Gambia]
6[16 The Republic of The Sudan]
7[17 Republic of Senegal]
8[18. Lesotho
19. Republic of Mali]
9[20] Republic of Somalia
Omitted 10[21 Maldives]
22 Bangladesh
23] Republic of Burundi
12[24 24[Democratic Republic of Timor-Leste]        OLD[Republic of East Timor]
25] Republic of Zambia
14[26 Central African Republic]
15[27.] Islamic Republic of Afghanistan
18[28. Republic of Liberia
29. Union of Comoros]
20[30 Republic of Yemen]
21[31 Republic of Haiti]
 25 [“32. Republic of Togo]
25[33. Republic of Chad”].
 26[34. Republic of Guinea-Bissau”]
28[35 Republic of Niger
36 Republic of Guinea]
33[37 Sierra Leone]
36[38 Democratic Republic of Congo]

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

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


Refer :- Circular No. 53/2020 - Customs Dated 08/12/2020

 

1. Inserted vide Notification No. 99/2008-Cus Dated 28/8/2008

2. Inserted vide Notification No. 113/2008-Cus Dated 31/10/2008

3. Inserted vide Notification No. 7/2009-Cus Dated 19/1/2009

4. Substituted vide Notification No. 24/2009-Cus Dated 20/3/2009

5. Inserted vide Notification No. 24/2009-Cus Dated 20/3/2009

6. Inserted vide Notification No. 45/2009-Cus Dated 6/5/2009

7. Inserted vide Notification No. 59/2009-Cus Dated 9/6/2009

8. Added vide Notification No. 86/2009-Cus Dated 06/08/2009

9. Added vide Notification No. 63/2010-Cus Dated 13/5/2010

10. Added vide Notification No. 64/2010-Cus Dated 14/5/2010

11. Substituted vide Notification No. 67/2010-Cus Dated 8/6/2010

12. Added vide Notification No. 67/2010-Cus Dated 8/6/2010

13. Amended vide Notification No. 95/2010-Cus Dated 15/9/2010

14. Added vide Notification No. 121/2010-Cus Dated 1/12/2010

15. Added vide Notification No. 45/2011-Cus Dated 01/06/2011

16. Substituted vide Notification No. 90/2011-Cus Dated 16/09/2011

17. Substituted vide Notification No. 113/2011-Cus Dated 23/12/2011

18. Added vide Notification No. 113/2011-Cus Dated 23/12/2011

19. Substituted vide Notification No. 56/2012-Cus Dated 01/10/2012

20. Added vide Notification No. 19/2013-Cus Dated 02/04/2013

21. Added vide Notification No. 33/2013-Cus Dated 19/06/2013

22. Substituted vide Notification No. 08/2014-Cus Dated 01/04/2014

23. Substituted vide Notification No. 12/2015-Customs Dated 10/03/2015

24. Substituted vide Notification No. 34/2016-Customs Dated 19/05/2016

25. Added vide Notification No. 39/2016-Cus Dated 21/06/2016

26. Added vide Notification No. 46/2016-Cus Dated 23/08/2016

27. Substituted vide  Notification No. 2/2017-Cus Dated 27/01/2017

28. Added vide  Notification No. 68/2017-Cus Dated 27/07/2017

29. Substituted vide:- Notification No. 36/2019-Cus dated 30.12.2019 [w.e.f 01.01.2020]

30. Substituted vide:- Notification No. 16/2021-Cus dated 05.02.2021

31. Inserted vide:- Notification No. 16/2021-Cus dated 05.02.2021

32. Substituted vide:- Notification No. 26/2021-Cus dated 08.04.2021

33. Inserted vide:- Notification No. 50/2021-Cus dated 22.10.2021

34. Inserted vide Notification No. 60/2021-Customs dt.30.12.2021 (w.e.f 01.01.2022)

35. Substituted vide:- Notification No. 23/2022-Cus dated 30.04.2022 [w.e.f 01.05.2022]

36. Inserted vide:- Notification No. 67/2023-Customs dated 29.12.2023

as vide by[Notification No. 99/2008-Cus, dated 28/8/2008 , 113/2008-Cus, dated 31/10/2008 , 7/2009-Cus, dated 19/1/2009 ,24/2009-Cus dated 20/3/2009 ,45/2009-Cus dt. 6/5/2009 , 59/2009-Cus dt. 9/6/2009,  86/2009-Cus dt. 6/8/2009, 63/2010-Cus Dt. 13/5/2010, 64/2010-Cus Dt. 14/5/2010 , 67/2010-Cus dt. 8/6/2010 , 95/2010-Cus Dt. 15/9/2010, 121/2010-Cus Dt. 1/12/2010, 45/2011-Cus dt. 1/6/2011, Notification No. 90/2011-Cus Dt. 16/09/2011  113/2011-Cus dt. 23/12/2011.and 56/2012-Cus Dt 01/10/2012]