CHAPTER 1 (Chapter Notes)

Relevant Judgements

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective Rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
0101 LIVE HORSES ASSES MULES  AND HINNIES             
  - Horses:            
0101 21 00      -- Pure-bred breeding animals: u Restricted Free - BCD: Nil/5%/25%
 IGST: 5%		 Switzerland : Nil
UAE: Nil
Japan: Nil
Malaysia: Nil /Nil
SAFTA: 5%
Korea: 5% / 40%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 40%
People’s Republic of China : 40%
Sri Lanka : 40%
Norway: Nil
Iceland: Nil
0101 29      -- Other:            
0101 29 10           --- Horses for polo u Restricted 30% - BCD: Nil/5%/25%
 IGST: 5% / Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0101 29 90           --- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: 5% / Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0101 30 - Asses            
0101 30 10           --- Pure-bred breeding animals: u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0101 30 20           --- livestock u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0101 30 90           --- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0101 90      -- Other:            
0101 90 30           --- Mules and hinnies as livestock u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0101 90 90           --- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Chile: 50%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0102 LIVE BOVINE ANIMALS            
  - Cattle:            
0102 21      -- Pure-bred breeding animals:            
0102 21 10           --- Bulls u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Iceland: 4.50%
0102 21 20           --- Cows u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Iceland: 4.50%
0102 29      -- Other:            
0102 29 10           --- Bulls u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Iceland: 4.50%
0102 29 90           --- Other including calves u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Iceland: 27%
  - Buffalo:            
0102 31 00      -- Pure-bred breeding animals u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0102 39 00      -- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0102 90 - Other:            
0102 90 10      --- Pure-bred breeding animals u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0102 90 90      --- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 28.50%
Iceland: 28.50%
0103 LIVE SWINE               
0103 10 00 - Pure-bred breeding animals u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 4.75%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 4.75%
Iceland: 4.75%
  - Other :            
0103 91 00      -- Weighing less than 50 kg. u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 4.75%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 4.75%
Iceland: 4.75%
0103 92 00      -- Weighing 50 kg. or more u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 4.75%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 4.75%
Iceland: 4.75%
0104 LIVE SHEEP AND GOATS            
10410 - Sheep:            
0104 10 10      --- Sheep including lamb for breeding purpose u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 4.75%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 4.75%
Iceland: 4.75%
0104 10 90      --- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 4.75%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 4.75%
Iceland: 4.75%
0104 20 00 - Goats u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 4.75%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 18%
People’s Republic of China : 18%
Sri Lanka : 18%
Norway: 4.75%
Iceland: 4.75%
0105 LIVE POULTRY THAT IS TO SAY FOWLS OF THE species gallus domesticus ducks geese TURKEYS AND GUINEA FOWLS               
  - Weighing not more than 185 g:            
0105 11 00      -- Fowls of the species Gallus domesticus u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
SAFTA: 5%
Korea: 15%
Norway: 28.50%
Iceland: 28.50%
0105 12 00      -- Turkeys u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
SAFTA: 5%
Korea: 15%
Norway: 28.50%
Iceland: 28.50%
0105 13 00      -- Ducks u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
SAFTA: 5%
Korea: 15%
Norway: 28.50%
Iceland: 28.50%
0105 14 00      -- Geese u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
SAFTA: 5%
Korea: 15%
Norway: 28.50%
Iceland: 28.50%
0105 15 00      -- Guinea fowls u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
SAFTA: 5%
Korea: 15%
Norway: 28.50%
Iceland: 28.50%
  - Other :            
0105 94 00      -- Fowls of the species Gallus domesticus u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
SAFTA: 5%
Norway: 28.50%
Iceland: 28.50%
0105 99 00      -- Other u Restricted 30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Malaysia: 5%/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 28.50%
Iceland: 28.50%
0106 OTHER LIVE ANIMALS            
  - Mammals:            
0106 11 00      -- Primates u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
Norway: 28.50%
Iceland: 28.50%
0106 12 00      -- Whales dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals sea lions and walruses (mammals of the sub-order Pinni- pedia) u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
0106 13 00      -- Camels and other camelids (Camelidae) u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 28.50%
Iceland: 28.50%
0106 14 00      -- Rabbits and hares u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 28.50%
Iceland: 28.50%
0106 19 00      -- Other u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
Norway: 28.50%
Iceland: 28.50%
0106 20 00 - Reptiles (including snakes and turtles) u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
  - Birds:            
0106 31 00      -- Birds of prey u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
0106 32 00      -- Psittaciformes  (including parrots parakeets macaws and cockatoos) u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
Norway: 28.50%
Iceland: 28.50%
0106 33 00      -- Ostriches; emus  (Dromaius novaehollandiae) u Restricted  30%   BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: 28.50%
Iceland: 28.50%
0106 39 00      -- Other u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 Switzerland : 28.50%
UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
Norway: 28.50%
Iceland: 28.50%
  - Insects:            
0106 41      -- Bees            
0106 41 10           --- Pureline stock u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
0106 41 90           --- Other u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: 18%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
0106 49      -- Other:            
0106 49 10           --- Pureline stock u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
0106 49 90           --- Other u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%
0106 90 00 - Other u Restricted  30% - BCD: Nil/5%/25%
 IGST: Nil		 UAE: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 21%
People’s Republic of China : 21%
Sri Lanka : 21%