Customs Tariff 2024-25 - Section 2 - Chapter 12 - Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medicinal plants; straw and fodder

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
1201	SOYA BEANS, WHETHER OR NOT BROKEN
1201 10 00	- Seed	kg.	Restricted	45%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 19.3% Japan: Nil SAFTA: 5%
1201 90 00	- Other	kg.	Free	45%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 32.5% Japan: Nil SAFTA: 5%
1202	GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN
1202 30	- Seed:
1202 30 10	--- H. P. S.	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Japan: Nil SAFTA: 8% Korea: 15%
1202 30 90	--- Other	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Japan: Nil SAFTA: 8% Korea: 15%
	- Other:
1202 41	-- In shell:
1202 41 10	--- H.P.S.	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 5% Korea: 15%
1202 41 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 5% Korea: 15%
1202 42	-- Shelled, whether or not broken:
1202 42 10	--- Kernels, H.P.S.	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 8% Korea: 15%
1202 42 20	--- Kernels,other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 8% Korea: 15%
1202 42 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 8% Korea: 15%
1203 00 00	COPRA	kg.	¹[Restricted] ^old[State Trading Enterprise ]	70%	60%	BCD: 5%¹ IGST: 5%	SAFTA: 5%
1204	LINSEED, WHETHER OR NOT BROKEN
1204 00	- Linseed, whether or not broken:
1204 00 10	--- Of seed quality	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Afghanistan: 50% Japan: Nil SAFTA: 8% Korea: 15%
1204 00 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Afghanistan: 50% Japan: Nil SAFTA: 8% Korea: 15%
1205	RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
1205 10 00	- Low erucic acid rape or colza seeds	kg	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 5% Korea: 15%
1205 90 00	- Other	kg	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Japan: Nil SAFTA: 5% Korea: 15%
1206	SUNFLOWER SEEDS, WHETHER OR NOT BROKEN
1206 00	- Sunflower seeds, whether or not broken:
1206 00 10	--- Of seed quality	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 21.4% Japan: Nil SAFTA: 5% Korea: 15%
1206 00 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207	OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN
1207 10	- Palm nuts and kernels:
1207 10 10	--- Palm nuts	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 10 90	--- Palm kernels	kg	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
	- Cotton seeds :
1207 21 00	-- Seed	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Japan: Nil SAFTA: 8% Korea: 15%
1207 29 00	-- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Japan: Nil SAFTA: 8% Korea: 15%
1207 30	- Castor oil seeds:
1207 30 10	--- Of seed quality	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 30 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 40	- Sesamum seeds:
1207 40 10	--- Of seed quality	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Afghanistan: 50% Japan: Nil SAFTA: 5% Korea: 15%
1207 40 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Afghanistan: 50% Japan: Nil SAFTA: 5% Korea: 15%
1207 50	- Mustard seeds:
1207 50 10	--- Of seed quality	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 50 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 60	- Safflower (Carthamus tinctorius) seeds:
1207 60 10	--- Of seed quality	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% SAFTA: 5% Korea: 15%
1207 60 90	--- Other	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% SAFTA: 5% Korea: 15%
1207 70	- Melon seeds:
1207 70 10	--- Of seed quality	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% SAFTA: 5% Korea: 15%
1207 70 90	--- Other	kg.	Restricted	30%	20%	BCD: 5%¹ IGST: 5%/NIL	Australia: 12.9% SAFTA: 5% Korea: 15%
	- Other :
1207 91 00	-- Poppy seeds	kg.	Free	20%	60%	BCD: 5%¹ IGST: 5%/NIL	Australia: 8.6% SAFTA: 8% Korea: 35%
1207 99	-- Other :
1207 99 10	--- Ajams	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 99 20	--- Mango kernel	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 99 30	--- Niger seed	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 99 40	--- Kokam	kg.	Free	30%	20%	BCD: 5%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1207 99 90	--- Other	kg.	Free	30%	20%	BCD: 15%¹ IGST: 5%/NIL	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 5% Korea: 15%
1208	FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD
1208 10 00	- Of soya beans	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%	Japan: Nil SAFTA: 8% Korea: 15%
1208 90 00	- Other	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%	Australia: 12.9% Japan: Nil SAFTA: 8% Korea: 15%
1209	SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING
1209 10 00	- Sugar beet seeds	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Australia: 6.4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
	- Seeds of forage plants :
1209 21 00	-- Lucerne (alfalfa) seeds	kg	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 22 00	-- Clover ( Trifolium spp. ) seeds	kg	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 23 00	-- Fescue seeds	kg	Free	30%	-	BCD: 15% IGST: 5%	UAE: 8% Australia: 6.4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 24 00	-- Kentucky blue grass ( Poa pratensis L. ) seeds	kg	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 25 00	-- Rye grass ( Lolium multiflorum Lam., Lolium perenne L .) seeds	kg	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 29	-- Other :
1209 29 10	--- Australian lupin seeds	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 29 90	--- Other	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1209 30 00	-- Seeds of herbaceous plants cultivated principally for their flowers	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
	- Other :
1209 91	-- Vegetable seeds :
1209 91 10	--- Of Cabbage	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 20	--- Of Cauliflower	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 30	--- Of Onion	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 40	--- Of Pea	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 50	--- Of Radish	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 60	--- Of Tomato	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 70	--- Of chilly of genus Capsicum	kg.		5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 91 90	--- Other	kg.	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 99	-- Other :
1209 99 10	--- Fruit seeds for planting or sowing	kg	Free	5%	-	BCD: 15% IGST: 5%/NIL	UAE: 2% Australia: 2.1% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1209 99 90	--- Other	kg	Restricted	5%	-	BCD: 15% IGST: 5%/NIL	Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 2.50%
1210	HOP CONES , FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN
1210 10 00	- Hop cones, neither ground nor powdered nor in the form of pellets	kg	Free	30%	-	BCD: 5%¹ IGST: NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 8%
1210 20 00	- Hop cones, ground, powdered or in the form of pellets; lupulin	kg	Free	30%	-	BCD: 5%¹ IGST: 5%	UAE: 21% Australia: 12.9% Japan: Nil SAFTA: 8% Korea: 15%
1211	PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED
1211 20 00	- Ginseng roots	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 15%
1211 30 00	- Coca leaf	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%
1211 40 00	- Poppy straw	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Australia: 6.4% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%
1211 50 00	- Ephedra	kg.		30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%
1211 60 00	- Bark of African cherry (Prunus africana)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90	- Other :
	--- Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp :
1211 90 11	---- Ambrette seeds	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 12	---- Nuxvomica, Dried ripe seeds	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 13	---- Psyllium seeds (isobgul)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 14	---- Neem seeds	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 15	---- Jojoba seeds	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 16	---- Garcinia	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 19	---- Other	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
	--- Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods :
1211 90 21	---- Belladona leaves	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 22	---- Senna leaves and pods	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 23	---- Neem leaves	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 24	---- Gymnema	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 25	---- Cubeb	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 26	---- Pyrethrum	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 29	---- Other	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
	--- Bark, Husk and Rind :
1211 90 31	---- Cascara sagrada bark	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 32	---- Psyllium husk (isobgol husk)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 33	---- Gamboge fruit rind	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 34	---- Ashoka (Saraca asoca.)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 35	---- Arjuna (Terminalia arjuna)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 39	--- Other	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
	--- Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome :
1211 90 41	---- Belladona roots	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 42	---- Galangal rhizomes and roots	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 43	---- Ipecac dried rhizome and roots	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 44	---- Serpentina roots (rowwalfia serpentina and other species of rowwalfias)	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 45	---- Zedovary roots	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 46	---- Kuth root	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 47	---- Sarasaparilla roots	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 48	---- Sweet flag rhizomes	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 49	---- Other	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
	--- Whole Plant, Aerial Part, Stem,Shoot and Wood :
1211 90 51	---- Sandalwood chips and dust	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 52	---- Vinca rosea herbs	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 53	---- Mint	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 54	---- Agarwood	kg.	Restricted	30%	-	BCD: 15% IGST: 5%/NIL	Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 55	---- Chirata	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 56	---- Basil, hyssop, rosemary, sage and savory	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 57	---- Ashwagandha (Withania somnifera)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 58	---- Giloy (Tinospora cordifolia)	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1211 90 59	---- Other	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 15%
1211 90 90	--- Other	kg.	Free	30%	-	BCD: 15% IGST: 5%/NIL	UAE: 8% Australia: 6.4% Chile: 50% Afghanistan: 50% Japan: Nil Malaysia: Nil Mauritius: 20 per cent ad valorem SAFTA: 5% Korea: 5%/15%
1212	LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY CICHORIUM INTYBUS SATIVUM) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION,NOT ELSEWHERE SPECIFIED OR INCLUDED
	- other
1212 21	-- Fit for human consumption:	kg.		30%	-
1212 21 10	--- Seaweeds	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 21 90	--- Other algae	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Chile: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 29	-- Other:	kg.		30%	-
1212 29 10	--- Seaweeds	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 29 90	--- Other algae	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 91 00	- Sugar beet	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1212 92 00	-- Locust beans (carob)	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 93 00	-- Sugar cane	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 94 00	-- Chicory root	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 99	-- Other:	kg.		30%	-
1212 99 10	--- Kokam (cocum) flowers	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 99 20	--- Mohua flowers	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1212 99 90	--- Other	kg.	Free	30%	-	BCD: 5%¹ IGST: 5%/NIL	UAE: 12% Australia: 12.9% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1213 00 00	CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS	kg.	Free	30%	-	BCD: 5%¹ IGST: NIL	UAE: 12% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 5%
1214	*SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS*
1214 10 00	- Lucerne (alfalfa) meal and pellets	kg.	Free	30%	-	BCD: 5%¹ IGST: NIL	UAE: 12% Afghanistan: 50% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 15%
1214 90 00	- Other	kg.	Free	30%	-	BCD: 5%¹ IGST: NIL	UAE: 12% Chile: 50% 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. Substituted Vide Notification No. 11/2023 Dated 14.06.2023