CHAPTER 2  (Chapter Notes)

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)
0201 MEAT OF BOVINE ANIMALS, FRESH OR CHILLED            
0201 10 00 - Carcasses and half-carcasses kg. Restricted 30% - IGST: NIL 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
0201 20 00 - Other cuts with bone in kg. Restricted 30% - IGST: NIL 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
0201 30 00 - Boneless kg. Restricted 30% - IGST: NIL 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
0202 MEAT OF BOVINE ANIMALS, FROZEN            
0202 10 00 - Carcasses and half-carcasses kg. Restricted 30% - IGST: 5% / NIL 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
0202 20 00 - Other cuts with bone in kg. Restricted 30% - IGST: 5% / NIL 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
0202 30 00 - Boneless kg. Restricted 30% - IGST: 5% / NIL 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
0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN            
  - Fresh or chilled :            
0203 11 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5% / NIL UAE: NIL
Japan: NIL
Malaysia: NIL/NIL
SAFTA: 5%
Korea: 5%
Singapore: 15% NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0203 12 00      -- Hams, shoulders and cuts thereof, with bone in kg. Free 30% - IGST: 5% / NIL UAE: NIL
Japan: NIL
Malaysia: NIL/NIL
SAFTA: 5%
Korea: 5%
Singapore: 15% NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0203 19 00      -- Other kg. Free 30% - IGST: 5% / NIL UAE: NIL
Japan: NIL
Malaysia: NIL/NIL
SAFTA: 5%
Korea: 5%
Singapore: 15% NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
  - Frozen :            
0203 21 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL/NIL
SAFTA: 5%
Korea: 5%
Singapore: 15% NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0203 22 00      -- Hams, shoulders and cuts thereof, with bone in kg. Free 30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL/NIL
SAFTA: 5%
Korea: 5%
Singapore: 15% NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0203 29 00      -- Other kg. Free 30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL/NIL
SAFTA: 5%
Korea: 5%
Singapore: 15% NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0204 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN            
0204 10 00 - Carcasses and half-carcasses of lamb, fresh or chilled kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: 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%
  - Other meat of sheep, fresh or chilled :            
0204 21 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: 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%
0204 22 00      -- Other cuts with bone in kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: 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%
Iceland: 27%
0204 23 00      -- Boneless kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: 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%
Iceland: 27%
0204 30 00 - Carcasses and half-carcasses of lamb, frozen kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: NIL
Chile: 50%
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%
Iceland: 27%
  - Other meat of sheep, frozen :            
0204 41 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: 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%
Iceland: 27%
0204 42 00      --  Other cuts with bone in kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: NIL
Chile: 50%
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%
Iceland: 27%
0204 43 00      -- Boneless kg. Free 30% - IGST: 5% / NIL UAE: 18%
Australia: NIL
Chile: 50%
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%
Iceland: 27%
0204 50 00 - Meat of goats kg. Free 30% - IGST: 5% / NIL 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
0205 00 00 MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN kg. Free 30% - IGST: 5% / NIL UAE: NIL
Japan: NIL
Malaysia: NIL / NIL
SAFTA: 5%
Korea: 5% / 21%
Singapore: 15% / 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%
0206

EDIBLE OFFAL  OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN

            
0206 10 00 - Of bovine animals, fresh or chilled kg. Restricted 30% - IGST: 5% / 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%
  - Of bovine animals, frozen :            
0206 21 00      -- Tongues kg. Restricted 30% - IGST: 5% / NIL UAE: 6%
Chile: 50%
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%
0206 22 00      -- Livers kg. Restricted 30% - IGST: 5% / NIL UAE: 6%
Chile: 50%
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%
0206 29 00      -- Other kg. Restricted 30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
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%
0206 30 00 - Of swine, fresh or chilled kg. Restricted 30% - IGST: 5% / NIL UAE: NIL
Japan: NIL
Malaysia: NIL / NIL
SAFTA: 5%
Korea: 5% / 21%
Singapore: 15% / 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%
  - Of swine, frozen :            
0206 41 00      -- Livers kg. Free 30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL / NIL
SAFTA: 5%
Korea: 5% / 21%
Singapore: 15% / 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%
0206 49 00      -- Other kg. Free 30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL / NIL
SAFTA: 5%
Korea: 5% / 21%
Singapore: 15% / 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%
0206 80 - Other, fresh or chilled :            
0206 80 10      --- Of sheep or goats kg. Free 30% - IGST: 5% / NIL UAE: 15%
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%
0206 80 90      --- Other kg. Free 30% - IGST: 5% / NIL UAE: 15%
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%
0206 90 - Other, frozen :            
0206 90 10      --- Of sheep or goats kg. Free 30% - IGST: 5% / NIL UAE: 15%
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%
0206 90 90      --- Other kg. Free 30% - IGST: 5% / NIL UAE: 15%
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%
0207 MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN            
  - Of fowls of the species Gallus domesticus :            
0207 11 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5% / NIL SAFTA: 5%
0207 12 00      -- Not cut in pieces, frozen kg. Free 30% - IGST: 5% / NIL SAFTA: 5%
0207 13 00      -- Cuts and offal, fresh or chilled kg. Free 100% - IGST: 5% / NIL
SWS: NIL		 SAFTA: 5%
Korea: 50%
0207 14 00      -- Cuts and offal, frozen kg. Free 100% - IGST: 5% / NIL
SWS: NIL		 Chile: 25%
SAFTA: 5%
Korea: 50%
  - Of turkeys :            
0207 24 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0207 25 00      -- Not cut in pieces, frozen kg. Free 30% - BCD: 5%
IGST: 5% / NIL		 UAE: 6%
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%
0207 26 00      -- Cuts and offal, fresh or chilled kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0207 27 00      -- Cuts and offal, frozen kg. Free 30% - BCD: 5%
IGST: 5% / NIL		 UAE: 6%
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%
  - Of ducks:            
0207 41 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0207 42 00      -- Not cut in pieces, frozen kg. Free    30% - BCD: 5%1
IGST: 5% / NIL		 UAE: 6%
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%
0207 43 00      -- Fatty livers, fresh or chilled kg. Free  30% - IGST: 5% / NIL Korea: 5%
Malaysia: NIL
Singapore : NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0207 44 00      -- Other, fresh or chilled kg. Free 30% - IGST: 5% / NIL 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
0207 45 00      -- Other, frozen kg. Free  30% - BCD: 5%1
IGST: 5% / NIL		 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
  - Of geese:            
0207 51 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0207 52 00      -- Not cut in pieces, frozen kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0207 53 00      -- Fatty livers, fresh or chilled kg. Free 30% - IGST: 5% / NIL UAE: 18%
Japan: NIL
Malaysia: 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
0207 54 00      -- Other, fresh or chilled kg. Free 30% - IGST: 5% / NIL 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
0207 55 00      -- Other, frozen kg. Free 30% - IGST: 5% / NIL 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
0207 60 00 - Of guinea fowls kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0208 OTHER MEAT AND EDIBLE MEAT OFFAL  , FRESH, CHILLED OR FROZEN            
0208 10 00 - Of rabbits or hares kg. Free 30% - IGST: 5% / NIL UAE: 6%
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%
0208 30 00 - Of primates kg. Free  30% - IGST: 5% / NIL UAE: 6%
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%
0208 40 00

- Of whales, dolphines and porpoises  (mammals of the order cetacea); of manatees  and dugongs  (mammals of the order Sirenia); of seals, sea lions and walruses  (mammals of the sub-order Pinnipedia)

 kg. Free  30% - IGST: 5% / NIL UAE: 6%
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%
0208 50 00 - Of reptiles (including snakes and turtles) kg. Free  30% - IGST: 5% / NIL UAE: 6%
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%
0208 60 00 - Of camels and other camelids (Camelidae) kg. Free  30%   IGST: 5% / NIL UAE: 6%
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%
0208 90 - Other :            
0208 90 10      --- Of wild animals kg. Prohibited  30% - IGST: 5% / NIL UAE: 6%
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%
0208 90 90      --- Other kg. Free  30% - IGST: 5% / NIL 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
0209

PIG FAT, FREE OF LEAN MEAT AND POUTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE,DRIED OR SMOKED

            
0209 10 00 - Of pigs kg. Prohibited  30% - IGST: 5% / NIL UAE: 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
0209 90 00 - Other kg. Prohibited  30% - IGST: 5% / NIL UAE: 6%
Malaysia: NIL/ NIL
SAFTA: 5%
Korea: 5%
Singapore: 15%/ NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL

            
  - Meat of swine :            
0210 11 00      -- Hams, shoulders and cuts thereof, with bone in kg. Free  30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL/ NIL
SAFTA: 5%
Korea: 5%
Singapore: 15%/ NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0210 12 00      -- Bellies (streaky) and cuts thereof kg. Free  30% - IGST: 5% / NIL UAE: NIL
Chile: 50%
Japan: NIL
Malaysia: NIL/ NIL
SAFTA: 5%
Korea: 5%
Singapore: 15%/ NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0210 19 00      -- Other kg. Free  30% - IGST: 5% / NIL UAE: 6%
Chile: 50%
Japan: NIL
Malaysia: NIL/ NIL
SAFTA: 5%
Korea: 5%
Singapore: 15%/ NIL
Thailand : NIL
Vietnam : NIL
Myanmar : NIL
Indonesia : NIL
Brunei Darussalam : NIL
Lao People's Democratic Republic : NIL
Cambodia : NIL
Philippines : NIL
0210 20 00 - Meat of bovine animals kg. Restricted 30% - IGST: 5% / NIL UAE: 6%
Chile: 50%
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
  - Other, including edible flours and meals of meat or meat offal  :            
0210 91 00      -- Of primates kg. Free  30% - IGST: 5% / NIL 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
0210 92 00

     -- Of whales, dolphins and porpoises  (mammals of the order cetacea); of manatees  and dugongs  (mammals of the order Sirenia); of seals, sea lions and walruses  (mammals of the sub-order Pinnipedia)

 kg. Free  30% - IGST: 5% / NIL 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
0210 93 00      -- Of reptiles (including snakes and turtles) kg. Free  30% - IGST: 5% / NIL 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
0210 99 00      -- Other kg. Free  30% - IGST: 5% / NIL UAE: 6%
Chile: 50%
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

Condition

1. If, at the time of import, -
(a) the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the designated officer in terms of O.M. No. L-110109(3)/1/2016-Trade (E-2625), dated 22nd February, 2024, issued by the Department of Animal Husbandry and Dairying, that the imported goods are meat and edible offal, of ducks, frozen (other than backs of ducks, frozen), satisfying the parameters specified in the Annex to the said O.M.; and

(b) the importer furnishes to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, -

i. a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Tourism recommending that the importer is a 3-Star and above operational hotel as per notification issued by Ministry of Tourism, Government of India, as amended, or

ii. a valid restricted import authorisation issued under DGFT notification No. 66/2023, dated 06th March, 2024, as amended. (Vide:- Notification No.45/2025-Condition No- 1)