CHAPTER 8 (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)
0801 COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED            
  -Coconuts :            
0801 11 00      -- Desiccated kg. Prohibited  70% 60% BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 12      -- In the inner shell (endocarp) :            
0801 12 10           --- Fresh kg. Free

70%

60% BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 12 20           --- Dried kg. Free

70%

60% BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 12 90           --- Other kg. Free

70%

60% BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 19      -- Other:            
0801 19 10           --- Fresh kg. Free

70%

60% BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 19 20           --- Dried kg. Free

70%

60% BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 19 90      --- Other kg. Free

70%

60%

BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
  -- Brazil nuts :          
0801 21 00      -- In shell

kg.

Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0801 22 00      -- Shelled

kg.

Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
       -- Cashew nuts :            
0801 31 00 - In shell kg. Free

2.5%

Free BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 1.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0801 32      -- Shelled :      
0801 32 10           --- Cashew kernel, broken kg. Prohibited 

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 32 20           --- Cashew kernel, whole kg. Prohibited 

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0801 32 90           --- Other kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0802 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED      
- ALMONDS:      
0802 11 00      -- In shell kg. Free Rs. 42 per kg. Rs. 30 per kg. BCD: Rs. 35 per kg [helldod1omit[/Rs. 41 per kg/-]helldod]
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
Malaysia: Nil
SAFTA: Rs.28 per kg
0802 12 00      -- Shelled kg. Free Rs. 120 per kg. Rs. 95 per kg. BCD: Rs. 100 per kg/-
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: Rs. 52 per kg
- Hazelnuts or filberts (Corylus spp.):  

   
0802 21 00      -- In shell kg. Free

30%

20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 4.3%
Chile: 25%
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0802 22 00      -- Shelled kg. Free 30% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 5%
Australia: 4.3%
Afghanistan:
50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
- Walnuts :      
0802 31 00      -- In shell kg. Free 120% 20% BCD: 100%
IGST:
5%/12%/NIL

SWS: NIL
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0802 32 00      -- Shelled kg. Free 100% 20% BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
- Chestnuts (Castanea spp.)      
0802 41 00      -- In shell kg. Free 30% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 12.9%
Afghanistan:
50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0802 42 00      -- Shelled kg. Free 30% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 12.9%
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
- Pistachios :      
0802 51 00      -- In shell kg. Free 10% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 7%
Afghanistan:
50%
Malaysia: Nil
SAFTA: 5%
0802 52 00      -- Shelled kg. Free 10% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 7%
Australia: 4.3%
Afghanistan:
100%
Malaysia: Nil
SAFTA: 5%
- Macadamia nuts :      
0802 61 00      -- In shell kg. Free 30% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 21%
Australia: 12.9%
Afghanistan: 50%
SAFTA: 5%
0802 62 00      -- Shelled kg. Free

30%

20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 21%
Australia: 12.9%
Afghanistan:
50%
SAFTA: 5%
0802 70 00 - Kola nuts (Cola Spp.) kg. Free

30%

20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 21%
Afghanistan: 50%
SAFTA: 5%
0802 80 - Areca nuts :      
0802 80 10      --- Whole kg. Prohibited 

100%

90% BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 8%
0802 80 20      --- Split kg. Prohibited 

100%

90% BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 8%
0802 80 30      --- Ground kg. Prohibited 

100%

90% BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 8%
0802 80 90      --- Other kg. Prohibited 

100%

90%

BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 8%
- Other:      
0802 91 00      -- Pine nuts, in shell kg. Free 100% 90% BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 5%
0802 92 00      -- Pine nuts, shelled kg. Free

100%

90% BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 5%
0802 99 00      -- Other kg. Free

100%

90% BCD: 30%
IGST: 5%/12%/NIL
SWS  : NIL
Afghanistan: 50%
SAFTA: 5%
0803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED      
0803 10 - Plantains      
0803 10 10      --- Curry plantain kg. Free

30%

20% BCD: 5%1
IGST: NIL
UAE: 21%
Australia: 12.9%
Japan: Nil
SAFTA: 8%
0803 10 90      --- Other kg. Free

30%

20% BCD: 5%1
IGST: NIL
UAE: 21%
Australia: 12.9%
Japan: Nil
SAFTA: 8%
0803 90 - Other :      
0803 90 10      --- Bananas, Fresh kg. Free

30%

20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
SAFTA: 8%
0803 90 90      --- Other kg. Free

30%

20% BCD: 5%1
IGST: NIL
UAE: 21%
Japan: Nil
SAFTA: 8%
0804 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED      
0804 10 - Dates :      
0804 10 10

     --- Fresh (excluding wet dates)

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 21.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0804 10 20

     --- Soft (khayzur or wet dates)

kg. Free 20%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%

0804 10 30

     --- Hard (chhohara or kharek) kg Free 20%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0804 10 90      --- Other kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0804 20 - Figs :      
0804 20 10      --- Fresh kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 21.4%
Afghanistan:
100%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0804 20 90      --- Other kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: Nil
Australia: 12.9%
Afghanistan:
100%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0804 30 00 - Pineapples kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Australia: 21.4%
Japan: Nil
Malaysia: 10%
SAFTA: 8%
0804 40 00 - Avocados kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Australia: 12.9%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0804 50 - Guavas, mangoes and mangosteens:      
0804 50 10

     --- Guavas, fresh or dried

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
     --- Mangoes, fresh:      
0804 50 21           ---- Alphonso (Hapus) kg. Free 30% 20% BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 22           ---- Banganapalli kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 23

          ---- Chausa

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 24

          ---- Dasheri

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 25

          ---- Langda

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 26

          ---- Kesar

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 27

          ---- Totapuri

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 28

          ---- Mallika

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 29

          ---- Other

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 30

     --- Mangoes, sliced dried

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 40

     --- Mango pulp

kg. Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0804 50 90

     --- Other

kg Free 30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
 Japan: Nil
Thailand: Nil
SAFTA: 5%
Korea: 15%
0805 CITRUS FRUIT, FRESH OR DRIED        
0805 10 00 - Oranges kg. Free 30% 30% BCD: 5%1
IGST: 12%/NIL
SAFTA: 8%

- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:

     
0805 21 00      -- Mandarins (including tangerines and satsumas) kg. Free 30%

-

BCD: 5%1
IGST: 12%/NIL
Chile: 20%
Malaysia: 5%
SAFTA: 5%
0805 22 00

     -- Clementines

kg Free 30%

-

BCD: 5%1
IGST: 12%/NIL
Chile: 20%
Malaysia: 5%
SAFTA: 5%
0805 29 00

     -- Other

kg Free 30%

-

BCD: 5%1
IGST: 12%/NIL
UAE: 12%
Chile:
20%
Malaysia: 5%
SAFTA: 5%
0805 40 00

- Grapefruit and pomelos

kg Free 25%

15%

BCD: 5%1
IGST: 12%/NIL
SWS: NIL
UAE: 10%
SAFTA: 8%
Korea: 12.50%
0805 50 00

- Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

kg Free 30%

30%

BCD: 5%1
IGST: 12%/NIL
UAE: 22%
 Japan: Nil
SAFTA: 8%
0805 90 00

- Other

kg. Free 30%

20%

BCD: 5%1
IGST: 12%/NIL
UAE: 21%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0806 GRAPES, FRESH OR DRIED      
0806 10 00

- Fresh

kg Free 30%

30%

BCD: 5%1
IGST: 5%/NIL
Chile: 20%
Afghanistan:
50%
Thailand: Nil
SAFTA: 5%
0806 20 - Dried :      
0806 20 10

     --- Raisins

kg Free 100%

95%

BCD: 30%
IGST: 5%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 5%
0806 20 90      --- Other kg. Free 100%

95%

BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Afghanistan: 50%
SAFTA: 5%
0807

MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH

     
- Melons (including watermelons) :      
0807 11 00      -- Water melons kg. Free 30%

20%

BCD: 5%1
IGST: NIL
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0807 19      -- Other:      
0807 19 10           --- Musk melons kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 21%
Afghanistan: 100%
SAFTA: 8%
0807 19 90           --- Other kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 21%
Afghanistan:
100%
SAFTA: 8%
0807 20 00      - Papaws (papayas) kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 21%
 Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 15%
0808

APPLES, PEARS AND QUINCES  , FRESH

     
0808 10 00 - Apples kg. Prohibited  50%

40%

BCD: 15% [helldod1omit[/35%]helldod]
IGST: NIL
 AIDC: 35%
SWS: NIL
Afghanistan: 50%
Thailand: Nil
SAFTA: 5%
0808 30 00 - Pears kg. Free 30%

25%

BCD: 5%1
IGST: NIL
UAE: Nil
Malaysia: Nil
SAFTA: 8%
0808 40 00 - Quinces kg. Free 30%

25%

BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 12.9%
Malaysia: Nil
SAFTA: 8%
0809

APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES  , FRESH

     
0809 10 00 - Apricots kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: Nil
Australia: 21.4%
Chile: 50%
Afghanistan:
50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
- Cherries:      
0809 21 00      -- Sour cherries (Prunus cerasus) kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Chile: 100%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0809 29 00      -- Other kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Chile: 100%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0809 30 00 - Peaches, including nectarine kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Chile: 20%
 Japan: Nil
Malaysia: Nil
SAFTA: 8%
0809 40 00 - Plums and sloes kg. Free 25%

15%

BCD: 5%1
IGST: NIL
SWS: NIL
UAE: 10%
Malaysia: Nil
SAFTA: 8%
0810

OTHER FRUIT, FRESH

     
0810 10 00 - Strawberries kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 21.4%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0810 20 00 - Raspberries, blackberries, mulberries and loganberries kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0810 30 00 - Black, white or red currants and gooseberries kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0810 40 00 - Cranberries, bilberries and other fruits of the genus Vaccinium kg. Free 30%

20%

BCD: 10%1
IGST: NIL
UAE: 12%
Australia: 12.9%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0810 50 00 - Kiwi fruit kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 21.4%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0810 60 00 - Durians kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Australia: 6.4%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%
0810 70 00 - Persimmons kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 12%
Australia: 12.9%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 7.50%
0810 90 - Other :      
0810 90 10      --- Pomegranates kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Afghanistan:
50%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0810 90 20      --- Tamarind, fresh kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Australia: 6.4%
Chile: 25%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0810 90 30      --- Sapota (chico) kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Australia: 21.4%
Chile: 25%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0810 90 40      --- Custard-apple (Ata) kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Australia: 6.4%
Chile: 25%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0810 90 50      --- Bore  kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Australia: 6.4%
Chile: 25%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0810 90 60      --- Lichi kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 8%
Australia: 10.7%
Chile: 25%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0810 90 90      --- Other kg. Free 30%

20%

BCD: 5%1
IGST: NIL
UAE: 11%
 Japan: Nil
Malaysia: Nil
Thailand: Nil
SAFTA: 5%
Korea: 7.50%/15%
0811

FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

     
0811 10 - Strawberries :      
0811 10 10      --- Containing added sugar kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 10 20      --- Not containing added sugar kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 10 90      --- Other kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries :            
0811 20 10      --- Containing added sugar kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 20 20      --- Not containing added sugar kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 20 90      --- Other kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 90 - Other :      
0811 90 10      --- Containing added sugar kg. Free

30%

20%

BCD: 10%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0811 90 90      --- Other kg. Free

30%

20%

BCD: 10%1
IGST: 5%
UAE: 12%
Chile: 50%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0812 FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION      
0812 10 00 - Cherries kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
Chile: 100%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0812 90 - Other :      
0812 90 10      --- Mango slices in brine kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0812 90 90      --- Other kg. Free

30%

20%

BCD: 5%1
IGST: 5%
UAE: 12%
SAFTA: 8%
Korea: 15%
0813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER            
0813 10 00 - Apricots kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Afghanistan:
50%
Malaysia: Nil
SAFTA: 8%
Korea: 15%
0813 20 00 - Prunes kg. Free

25%

15%

BCD: 5%1
IGST: 5%/12%/NIL
SWS: NIL
UAE: 10%
Chile: 10%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
0813 30 00 - Apples kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Malaysia: Nil
SAFTA: 8%
0813 40 - Other fruit:      
0813 40 10      --- Tamarind, dried kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 12%
Afghanistan:
50%/100%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0813 40 20      --- Singoda whole (water nut) kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
UAE: 21%
Australia: 12.9%
Afghanistan:
50%/100%
 Japan: Nil
SAFTA: 8%
Korea: 15%
0813 40 90      --- Other kg. Free

30%

20%

BCD: 10%1
IGST: 5%/12%/NIL
Afghanistan: 50%/100%
SAFTA: 8%
Korea: 15%
0813 50 - Mixtures of nuts or dried fruits of this Chapter:      
0813 50 10      --- Mixtures of nuts kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0813 50 20      --- Mixtures of dried fruits kg. Free

30%

20%

BCD: 5%1
IGST: 5%/12%/NIL
SAFTA: 8%
0814 00 00 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS kg. Free

30%

20%

BCD: 5%1
IGST: 5%/NIL
UAE: 12%
 Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%

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]