| 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) |
| 2001 |
VEGETABLES, FRUIT,
NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR
OR ACETIC ACID |
|
|
|
|
|
|
| 2001 10 00 |
- Cucumbers and gherkins |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2001 90 00 |
- Other |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2002 |
TOMATOES PREPARED OR
PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID |
|
|
|
|
|
|
| 2002 10 00 |
- Tomatoes, whole or in
pieces |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5%
Korea: 5% |
| 2002 90 00 |
- Other |
kg. |
Free |
30% |
-
|
IGST:
12% |
Mauritius:
Nil
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2003 |
MUSHROOMS AND
TRUFFLES
, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID |
|
|
|
|
|
|
| 2003 10 00 |
- Mushrooms of the genus
Agaricus |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2003 90 |
- Other: |
|
|
|
|
|
|
| 2003 90 10 |
--- Truffles |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
Japan:
Nil
SAFTA: 5%
Korea: 5% |
| 2003 90 90 |
--- Other |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2004 |
OTHER VEGETABLES
PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN,
OTHER THAN PRODUCTS OF HEADING 2006 |
|
|
|
|
|
|
| 2004 10 00 |
- Potatoes |
kg. |
Free |
35% |
- |
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2004 90 00 |
- Other vegetables and
mixtures of vegetables |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2005 |
OTHER VEGETABLES
PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT
FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 |
|
|
|
|
|
|
| 2005 10 00 |
- Homogenised vegetables |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2005 20 00 |
- Potatoes |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2005 40 00 |
- Peas (pisum, sativum) |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5%
Korea: 5% |
| |
- Beans (Vigna spp.
Phaseolus spp.): |
|
|
|
|
|
|
| 2005 51 00 |
-- Beans, shelled |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5%
Korea: 5% |
| 2005 59 00 |
-- Other |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5%
Korea: 5% |
| 2005 60 00 |
- Asparagus
|
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2005 70 00 |
- Olives |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2005 80 00 |
- Sweet corn (Zea mays
var. saccharata) |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5%
Korea: 5% |
| |
- Other vegetables and
mixtures of vegetables: |
|
|
|
|
|
|
| 2005 91 00 |
-- Bamboo shoots |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2005 99 00 |
-- Other |
kg. |
Free |
30% |
-
|
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2006 00 00 |
VEGETABLES, FRUITS,
NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED,
GLACE OR CRYSTALLISED) |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2007 |
JAMS, FRUIT JELLIES,
MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY
COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING
MATTER |
|
|
|
|
|
|
| 2007 10 00 |
- Homogenised preparations |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
Nil
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| |
- Other :
|
|
|
|
|
|
|
| 2007 91 00 |
-- Citrus fruit |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2007 99 |
-- Other: |
|
|
|
|
|
|
| 2007 99 10 |
--- Mango |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
12%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2007 99 20 |
--- Guava |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
12%
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2007 99 30 |
--- Pine apple |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
12%
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2007 99 40 |
--- Apple |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
12%
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2007 99 90 |
--- Other |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
12%
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 |
FRUIT, NUTS AND OTHER
EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT
CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT
ELSEWHERE SPECIFIED OR INCLUDED |
|
|
|
|
|
|
| |
- Nuts, ground-nuts and
other seeds, whether or not mixed together : |
|
|
|
|
|
|
| 2008 11 00 |
-- Ground-nuts |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Australia:
12.9%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 19 |
-- Other, including
mixtures: |
|
|
|
|
|
|
| 2008 19 10 |
--- Cashew nut, roasted,
salted or roasted and salted |
kg. |
Free |
45% |
- |
IGST:
12% |
UAE: Nil
Australia:
19.3%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 19 20 |
--- Other roasted nuts and
seeds |
kg. |
Free |
30% |
- |
BCD:
30%
IGST:
12% |
UAE: Nil
Australia:
12.9%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 19 30 |
--- Other nuts, otherwise
prepared or preserved |
kg. |
Free |
30% |
- |
BCD:
30%
IGST:
12% |
UAE: Nil
Australia:
12.9%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 19 40 |
--- Other roasted and fried
vegetable products |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 19 90 |
--- Other |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Australia:
12.9%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 20 00 |
- Pineapples |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
12%
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 30 |
- Citrus fruit : |
|
|
|
|
|
|
| 2008 30 10 |
--- Orange |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2008 30 90 |
--- Other |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
SAFTA: 5% |
| 2008 40 00 |
- Pears |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 50 00 |
- Apricots
|
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 60 00 |
- Cherries |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Chile:
50%
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 70 00 |
- Peaches, including
nectarines |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2008 80 00 |
- Strawberries |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| |
- Other, including
mixtures other than those of sub-heading 2008 19 : |
|
|
|
|
|
|
| 2008 91 00 |
-- Palm hearts |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 93 00 |
-- Cranberries (Vaccinium
macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium
vitis-idaea) |
kg. |
Free |
30% |
- |
BCD:
5%
IGST:
12% |
UAE: Nil
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 97 00 |
-- Mixtures |
kg. |
Free |
30% |
- |
IGST:
12% |
UAE: Nil
Chile:
50%
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 |
-- Other: |
|
|
|
|
|
|
| |
--- Squash : |
|
|
|
|
|
|
| 2008 99 11 |
---- Mango |
kg. |
Free |
30% |
-
|
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 12 |
---- Lemon |
kg. |
Free |
30% |
-
|
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 13 |
---- Orange |
kg. |
Free |
30% |
-
|
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 14 |
---- Pineapple |
kg. |
Free |
30% |
-
|
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 19 |
---- Other |
kg. |
Free |
30% |
-
|
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| |
--- Other :
|
|
|
|
|
|
|
| 2008 99 91 |
---- Fruit cocktail |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 92 |
---- Grapes |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 93 |
---- Apples |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 94 |
---- Guava |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
19.30%
UAE: Nil
Japan:
Nil
SAFTA: 5%
Korea: 15% |
| 2008 99 99 |
---- Other |
kg. |
Free |
30% |
- |
IGST:
12% |
Mauritius:
19.30%
SAFTA: 5%
Korea: 15% |
| 2009 |
FRUIT OR NUT JUICES
(INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES,
UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING
ADDED SUGAR OR OTHER SWEETENING MATTER |
|
|
|
|
|
|
| |
- Orange juice : |
|
|
|
|
|
|
| 2009 11 00 |
-- Frozen |
kg. |
Free |
35% |
- |
IGST:
12%
SWS:
NIL |
UAE:
14%
SAFTA: 5%
Korea: 15% |
| 2009 12 00 |
-- Not frozen, of a Brix
value not exceeding 20 |
kg. |
Free |
35% |
- |
IGST:
12%
SWS:
NIL |
UAE:
14%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 15% |
| 2009 19 00 |
-- Other |
kg. |
Free |
35% |
- |
IGST:
12%
SWS:
NIL |
UAE:
14%
SAFTA: 5% |
| |
- Grapefruit juice;
pomelo juice: |
|
|
|
|
|
|
| 2009 21 00 |
-- Of a Brix value not
exceeding 20 |
kg. |
Free |
50% |
-
|
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 29 00 |
-- Other |
kg. |
Free |
50% |
-
|
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| |
- Juice of any other
single citrus fruit: |
|
|
|
|
|
|
| 2009 31 00 |
-- Of a Brix value not
exceeding 20 |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 39 00 |
- Other |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| |
- Pineapple juice :
|
|
|
|
|
|
|
| 2009 41 00 |
-- Of a Brix value not
exceeding 20 |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 49 00 |
-- Other |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Japan:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 50 00 |
- Tomato juice |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
SAFTA: 5% |
| |
- Grape juice (including
grape must): |
|
|
|
|
|
|
| 2009 61 00 |
-- Of a Brix value not
exceeding 30 |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 69 00 |
-- Other |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE: 30%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| |
- Apple juice
|
|
|
|
|
|
|
| 2009 71 00 |
-- Of a Brix value not
exceeding 20 |
kg. |
Free |
50% |
-
|
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 79 00 |
-- Other |
kg. |
Free |
50% |
-
|
IGST:
12% |
UAE:
20%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| |
- Juice of any other
single fruit, nut or vegetable: |
|
|
|
|
|
|
| 2009 81 00 |
-- Cranberry (Vaccinium
macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium
vitis-idaea) juice |
kg. |
Free |
50% |
-
|
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 89 |
-- Other: |
|
|
|
|
|
|
| 2009 89 10 |
--- Mango juice |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 89 90 |
--- Other |
kg. |
Free |
50% |
- |
IGST:
12%/NIL |
UAE:
20%
Chile:
50%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |
| 2009 90 00 |
- Mixtures of juices |
kg. |
Free |
50% |
- |
IGST:
12% |
UAE:
20%
Japan:
Nil
Malaysia:
Nil
SAFTA: 5%
Korea: 5% |