CHAPTER 14 (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)
1401

VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK)

            
1401 10 00 - Bamboos kg. Free 25% - IGST: 5%/NIL UAE: 15%
Australia: 10.7%
Japan: Nil
SAFTA: 5%
Korea: 15%
1401 20 00 - Rattans kg. Free 30% - IGST: 5%/NIL UAE: 18%
Australia: 12.9%
Japan: Nil
SAFTA: 5%
Korea: 15% / 25.5%
Bangladesh: 25.5%
People’s Republic of China: 25.5%
Sri Lanka: 25.5%
1401 90 - Other :            
1401 90 10      --- Canes kg. Free 30% - IGST: 5%/NIL UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil
SAFTA: 5%
Korea: 15% / 21%
Bangladesh: 21%
People’s Republic of China: 21%
Sri Lanka: 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1401 90 90      --- Other kg. Free 30% - IGST: 5%/NIL UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 15% / 21%
Bangladesh: 21%
People’s Republic of China: 21%
Sri Lanka: 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1402 00 00 OMITTED            
1403 OMITTED            
1404

VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

            
1404 20 00 - Cotton linters kg. Free 30% - IGST: 5% UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 15% / 21%
Bangladesh: 21%
People’s Republic of China: 21%
Sri Lanka: 21%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 - Other :            
1404 90 10      --- Bidi wrapper leaves (tendu) kg. Free 30% - IGST: 18% UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5%  / 16.5%
Bangladesh: 16.5%
People’s Republic of China: 16.5%
Sri Lanka: 16.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
       --- Soap-nuts :            
1404 90 21          ---- Powder kg. Free 30% - IGST: 5% UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 16.5%
Bangladesh: 16.5%
People’s Republic of China: 16.5%
Sri Lanka: 16.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 29          ---- Other kg. Free 30% - IGST: 5% UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Bangladesh: 18%
People’s Republic of China: 18%
Sri Lanka: 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 30      --- Hard seeds, pips, hulls and nuts, of a kind used primarily for carving kg. Free 30% - IGST: 5% UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 16.5%
Bangladesh: 16.5%
People’s Republic of China: 16.5%
Sri Lanka: 16.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 40      --- Betel leaves kg. Free 30% - IGST: NIL UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 16.5%
Bangladesh: 16.5%
People’s Republic of China: 16.5%
Sri Lanka: 16.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 50      --- Indian katha kg. Free 30% - IGST: 18% UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Bangladesh: 18%
People’s Republic of China: 18%
Sri Lanka: 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 60      --- Coconut shell, unworked kg. Free 30% - IGST: NIL UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 16.5%
Bangladesh: 16.5%
People’s Republic of China: 16.5%
Sri Lanka: 16.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 70      --- Rudraksha seeds kg. Free 30% - IGST: 5% UAE: 6%
Australia: 12.9%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 16.5%
Bangladesh: 16.5%
People’s Republic of China: 16.5%
Sri Lanka: 16.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
1404 90 90      --- Other kg. Free 30% - IGST: NIL UAE: 6%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: 5% / 18%
Bangladesh: 18%
People’s Republic of China: 18%
Sri Lanka: 18%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil