CHAPTER 7 (Chapter Notes)

Relevant Circulars

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)
*0701

POTATOES, FRESH OR CHILLED

           

0701 10 00

- Seed kg. Restricted  30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 5%

0701 90 00

- Other kg. Restricted  30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 5%
0702 00 00 TOMATOES, FRESH OR CHILLED kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 5%
0703 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED            
0703 10 - Onions and shallots:            
       --- Onions:            
0703 10 11           ---- Rose onion kg. Free 30% 20% BCD: Nil
IGST: NIL
Australia: Nil
Chile: 100%
SAFTA: 5%
0703 10 19           ---- Other kg. Free 30% 20% BCD: Nil
IGST: NIL
Australia: Nil
Chile: 100%
SAFTA: 5%
0703 10 20      ---Shallots kg. Free 30% 20% BCD: Nil
IGST: NIL
Australia: Nil
Chile: 100%
SAFTA: 5%
0703 20 00 - Garlic kg. Free 100% 90% BCD: 5%1
IGST: NIL
SWS: NIL
Australia: 71.4%
Chile: 25%
SAFTA: 5%
0703 90 00 - Leeks and other alliaceous vegetables kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH or CHILLED            
0704 10 00 - Cauliflowers and broccoli kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
SAFTA: 8%
0704 20 00 - Brussels sprouts kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0704 90 00 - Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0705 - LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUM  SPP. ), FRESH  OR  CHILLED            
  - Lettuce:            
0705 11 00      -- Cabbage lettuce (head lettuce) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0705 19 00      -- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
  - Chicory  :            
0705 21 00      -- Witloof chicory (Cichorium intybus var.foliosum) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0705 29 00      --  Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0706 - CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH  OR  CHILLED            
0706 10 00 - Carrots and turnips kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0706 90 - Other  :            
0706 90 10      --- Horse radish kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0706 90 20      --- Other Radish kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0706 90 30      --- Salad beetroot kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0706 90 90      --- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0707  00  00 CUCUMBERS  OR  GHERKINS  , FRESH  OR  CHILLED kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 21.4%
SAFTA: 8%
0708 - LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED            
0708 10 00 - Peas  (Pisum  sativum) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Australia: 21.4%
SAFTA: 8%
0708 20 00 - Beans  (Vigna   spp.,  Phaseolus  spp.) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0708 90 00 - Other leguminous vegetables kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Australia: 12.9%
SAFTA: 8%
0709 OTHER VEGETABLES, FRESH OR CHILLED            
0709 20 00 Asparagus  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 30 00 - Aubergines  (egg-plants) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
SAFTA: 8%
0709 40 00 - Celery other than celeraic kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  Mushrooms  and  truffles:            
0709 51 00      -- Mushrooms of the genus agaricus kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 52 00      -- Mushrooms of the genus Boletus kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 53 00      -- Mushrooms of the genus Cantharellus kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 54 00      -- Shiitake  (Lentinus edodes) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 55 00      -- Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 56 00      -- Truffles (Tuber spp.) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 59 00      -- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 60 - Fruits  of  the  genus  Capsicum  or  of  the genus  Pimenta  :            
0709 60 10      --- Green chilly kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0709 60 90      --- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
SAFTA: 8%
0709 70 00 - Spinach, New Zealand spinach and orache spinach  (garden spinach) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 15%
  - Other  :            
0709 91 00      -- Glove artichokes kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 92 00      -- Olives kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93      -- Pumpkins, squash and gourds (Cucurbita spp.):            
0709 93 10           --- Pumpkins kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93 20           --- Squash kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93 30           --- Bitter gourd kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93 40           --- Bottle gourd kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93 50           --- Snake gourd  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93 60           --- Coccinia (Kundru) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 93 90           --- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0709 99      -- Other :            
0709 99 10           --- Green  Pepper kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0709 99 30           --- Okra/lady finger (Bhindi) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0709 99 90           --- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0710 VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN            
0710 10 00 - Potatoes kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
  -  Leguminous  vegetables,  shelled  or  unshelled:            
0710 21 00      -- Peas  (Pisum  sativum) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Chile: 100%
SAFTA: 8%
0710 22 00      -- Beans  (Vigna  spp.,Phaseolus spp.) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0710 29 00      -- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0710 30 00 - Spinach, New Zealand spinach and orache spinach  (garden spinach) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Chile: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0710 40 00 - Sweet corn kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0710 80 - Other  vegetables:            
0710 80 10      --- Terragon kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Chile: 100%
SAFTA: 8%
0710 80 90      --- Other kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Chile: 100%
SAFTA: 8%
0710 90 00 - Mixtures of vegetables kg. Free 30% 20% BCD: 5%1
IGST: NIL
Chile: 25%
SAFTA: 8%
0711 VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION            
0711 20 00 - Olives kg. Free 30% 20% BCD: 5%1
IGST: NIL
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0711 40 00 - Cucumbers and gherkins    kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
  - Mushrooms and truffles:            
0711 51 00      -- Mushrooms of the gensus agaricus  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0711 59 00      -- Other  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0711 90 - Other vegetables; mixtures of vegetables:            
0711 90 10      --- Green pepper in brine  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0711 90 20      --- Assorted canned vegetables  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0711 90 90      --- Other  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0712 DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED            
0712 20 00 - Onions  kg. Free 30% 20% BCD: 5%1
IGST: NIL
SAFTA: 5%
  - Mushrooms, wood ears (Auricularia spp.), jelly fungi  (Tremella spp.) and truffles:            
0712 31 00      -- Mushrooms of the genus lgaricus kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0712 32 00      -- Wood ears (Auricularia spp.)  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0712 33 00      -- Jelly fungi (Tremella spp.)  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0712 34 00      -- Shiitake  (Lentinus edodes) kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0712 39 00      -- Other  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0712 90 - Other vegetables; mixtures of vegetables:            
0712 90 10      --- Asparagus    kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Chile: 25%
SAFTA: 8%
0712 90 20      --- Dehydrated garlic powder  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0712 90 30      --- Dehydrated garlic flakes  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0712 90 40      --- Dried garlic  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0712 90 50      --- Marjoram  , Oregano  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 12%
Chile: 25%
SAFTA: 8%
0712 90 60      --- Potatoes  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0712 90 90      --- Other  kg. Free 30% 20% BCD: 5%1
IGST: NIL
UAE: 21%
SAFTA: 8%
0713 DRIED LEGUMINOUS   VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT            
0713 10 - Peas (Pisum sativum):            
0713 10 10      --- Yellow peas  kg. Free  50% 40% BCD: NIL (upto 28.02.2025)
IGST: 5%/NIL
AIDC: NIL (upto 28.02.2025)
SWS: NIL
SAFTA: 8%
0713 10 20      --- Green peas  kg. Restricted  50% 40% BCD: 10%
IGST:
5%/NIL

AIDC: 40%
SWS: NIL
SAFTA: 8%
0713 10 90      --- Other  kg. Restricted  50% 40% BCD: 10%
IGST:
5%/NIL

AIDC: 40%
SWS: NIL
SAFTA: 8%
0713 20 - Chickpeas (garbanzos):            
0713 20 10      --- Kabuli chana kg. Free 70% 20 % BCD: 10%
IGST:
5%/NIL

AIDC: 30%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 20 20      --- Bengal gram (desi chana) kg. Free 70% 20% BCD: 10%
IGST:
5%/NIL

AIDC: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 20 90      --- Other kg. Free 70% 20% BCD: 10%
IGST:
5%/NIL

AIDC: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
  -Beans (Vigna spp., Phaseolus spp.):            
0713 31      -- Beans of the species Vigna mungo (L.)            
  Hepper or Vigna radiata (L.) Wilczek            
0713 31 10           --- Beans of the species Vigna mungo (L.) Hepper  kg. Free   30%  20% BCD: Nil
 
IGST: 5%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 31 90           --- Beans of the species Vigna radiata (L.) Wilczek kg. Restricted 30% 20% BCD: Nil
 
IGST: 5%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 32 00      -- Small red (Adzuki) beans (Phaseolus or Vigna angularis) kg. Free 30% 20% BCD: Nil
 
IGST: 5%/NIL
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 33 00      -- Kidney beans, including white pea beans (Phaseolus   vulgaris) kg. Free  30%  20% BCD: Nil
 
IGST: 5%/NIL
UAE: Nil
Australia: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 34 00      -- Bambara beans (Vigna subterranea or Voandzeiakg. subterranea) kg. Free 40% 20% BCD: Nil
 
IGST: 5%/NIL
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 2.50%
0713 35 00      -- Cow peas (Vigna unguiculata) kg. Free 30% 20% BCD: Nil
 
IGST: 5%/NIL
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 2.50%
0713 39      -- Other :            
0713 39 10           --- Guar seeds kg. Free 30% 20% BCD: Nil
 
IGST: 5%/NIL
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 39 90           --- Other kg. Free 30% 20% BCD: Nil
 
IGST: 5%/NIL
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 2.50%
0713 40 00 - Lentils kg. Free 50% 20% BCD: Nil/10% [helldod1omit[/20%]helldod]
IGST: 5%/NIL
AIDC: 10%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0713 50 00 - Broad beans (Vicia faba var major) and horse  kg. beans (Vicia faba var equina, Vicia faba var minor) kg. Free 30% 20% BCD: Nil
 
IGST: 5%/NIL
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 2.50%
0713 60 00 - Pigeon peas (Cajanus cajan)  kg. Free  30% 20% BCD: Nil/10%
IGST: 5%/NIL
UAE: 7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0713 90 - Other :            
0713 90 10      --- Split   kg. Restricted  30% 20% BCD: Nil
 
IGST: 5%/NIL
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0713 90 90      --- Other   kg. Restricted  30% 20% BCD: Nil
 
IGST: 5%/NIL
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0714

 MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH

           
0714 10 00 - Manioc (cassava)                kg. Free  30%  20% BCD: 5%1
IGST: 5%/NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
SAFTA: 8%
0714 20 00 - Sweet potatoes    kg. Free 30% 20% BCD: 5%1
IGST: 5%/NIL
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0714 30 00 - Yams (Dioscorea spp.)        kg. Free 30% 20% BCD: 5%1
IGST: 5%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0714 40 00 - Taro (Colocasia spp.)  kg. Free 30% 20% BCD: 5%1
IGST: 5%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0714 50 00 - Yautia  (Xanthosoma spp.)    kg. Free 30% 20% BCD: 5%1
IGST: 5%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0714 90 - Other:            
0714 90 10      --- Sago pith             kg. Free 30% 20% BCD: 5%1
IGST: 5%/NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0714 90 90      --- Other kg. Free 30% 20% BCD: 5%1
IGST: 5%/NIL
UAE: 12%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%

Conditions

1. If the importer gives a declaration that such material is for the purposes of sowing or planting only. (Vide:- Notification No.50/2017-Condition No- 3)

 

1. Omitted Vide:- Notification No. 53/2023-Customs Dated 05/09/2023 [w.e.f. 06.09.2023]