CHAPTER-30 (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)
3001 GLANDS AND OTHER ORGANS FOR ORGAN OTHERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANOTHERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED            
3001 20 - Extracts of glands or other organs or of their secretions :            
3001 20 10      --- Liquid extracts of liver kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3001 20 20      --- Liver extracts, dry kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3001 20 30      --- Snake venom kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3001 20 90      --- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3001 90 - Other :            
3001 90 10      --- Of human origin kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
3001 90 91           ---- Heparin and its salts kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3001 90 99           ---- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002

HUMAN BLOOD; ANIMAL BLOOD PREPARED FORTHERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA, OTHER BLOOD FRACTIONS AND IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES,TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND *OTHER SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED ;

           
  - Antisera, other blood fractions and immunological products, whether or not modified or obtained by biotechnological processes:            
3002 11 00 Omitted            
3002 12      -- Antisera and other blood fractions:            
3002 12 10           --- For diphtheria kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 12 20           --- For tetanus kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 12 30           --- For rabies kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 12 40           --- For snake venom kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 12 90           --- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 13 00      -- Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 14 00      -- Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 15 00      -- Immunological products, put up in measured doses or in forms or packings for retail sale kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:            
3002 41      -- Vaccines for human medicine:            
            --- Single vaccines for:            
3002 41 11                ---- Cholera and typhoid kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 12                ---- Hepatitis kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia:
2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 13                ---- Tetanus kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 14                ---- Polio kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 15                ---- Tuberculosis kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 16                ---- Rabies kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 17                ---- Japanese encephalitis kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 18                ---- Whopping cough (pertussis) kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 19                ---- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Mixed vaccines for:            
3002 41 21                ---- Diphtheria, pertussis and tetanus (DPT) kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 22                ---- Diphtheria and tetanus (DT) kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 23                ---- Measles, mumps and rubella (MMR) kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 24                ---- Typhoid-paratyphoid (TAB) kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 25                ---- Typhoid-paratyphoid-cholera (TABC) kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 41 29                ---- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 42 00      -- Vaccines for veterinary medicine kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 49      -- Other            
3002 49 10           --- Cultures of micro-organisms (excluding yeast) kg. Free 10% 10% BCD: 5%
 IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 49 20           --- Toxins kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 49 90           --- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Cell cultures, whether or not modified:            
3002 51 00      -- Cell therapy products kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 59 00      -- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 90      -- Other            
3002 90 10           --- Human blood kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 90 20           --- Animal blood prepared for therapeutic, prophylactic or diagnostic uses kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3002 90 90           --- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE            
3003 10 00 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3003 20 00 - Other, containing antibiotics kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other, containing hormones or other products of heading 2937:            
3003 31 00      -- Containing insulin kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 39 00      -- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other, containing alkaloids or derivatives thereof:            
3003 41 00 - Containing ephedrine or its salts kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia:
2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3003 42 00      -- Containing pseudoephedrine (INN) or its salts kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3003 43 00      -- Containing norephedrine or its salts kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3003 49 00      -- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3003 60 00 - Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 - Other :            
       --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments :            
3003 90 11           ---- Of Ayurvedic system kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 12           ---- Of Unani system kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 13           ---- Of Siddha system kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 14           ---- Of Homoeopathic system kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 15           ---- Of Bio-chemic system kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Menthol crystals and milk of magnesia :            
3003 90 21           ---- Menthol crystals kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 22           ---- Milk of magnesia kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Bovine albumin and drugs of animal origin, merbromine national formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel :            
3003 90 31           ---- Bovine albumin and drugs of animal origin kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 32

          ----  Merbromine national formulary XII (mercurochrome)

kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 33           ---- Calcium sennoside kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 34           ---- Anaesthetic agents used in human or veterinary medicine or surgery kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 35           ---- Aluminium hydroxide gel kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 36           ---- Ketamine kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3003 90 90      --- Other kg. Free 10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3004

MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE

           
3004 10 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives :            
3004 10 10      --- Penicillins kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 20      --- Ampicillin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia:
2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 30      --- Amoxycillin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 40      --- Becampicillin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 50      --- Cloxacillin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 60      --- Ampicillin and cloxacillin combinations kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 70      --- Streptomycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 10 90      --- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia:
2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20      -- Other Containing antibiotics :            
            --- Cephalosporins and their derivatives :            
3004 20 11                ---- Cefazolin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 12                ---- Cephalexin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 13                ---- Ciprofloxacin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia:
2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 14                ---- Cefoxitin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 19                ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 20           --- Sulfonamides and cotrimoxazole kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
            --- Fluoroquinolones :            
3004 20 31                ---- Norfloxacin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 32                ---- Nalidixic acid kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 33                ---- Ciprofloxacin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 34                ---- Ofloxacin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 39                ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
            --- Tetracyclines :            
3004 20 41                ---- Chlortetracycline kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 42                ---- Oxytetracycline kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 49                ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 50           --- Chloramphenicol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
            --- Macrolide :            
3004 20 61                ---- Erythromycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 62                ---- Roxithromycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 63                ---- Clarithromycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 64                ---- Azithromycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 69                ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 70                ---- Cefadroxil kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
            --- Other :            
3004 20 91                ---- Isoniazid kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 92                ---- Rifampicin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 93                ---- Pyrazinamide kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 94                ---- Ethambutol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 95                ---- Clindamycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia:
2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 96                ---- Vancomycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 97                ---- Polymyxin B and colistin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 20 99                ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
  - Other, containing hormones or other products of heading 2937:            
3004 31      -- Containing insulin:            
3004 31 10           --- Insulin injection kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 31 90           --- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 32 00      -- Containing corticosteroid hormones, their derivatives or structural analogues kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39      -- Other :            
            --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones :            
3004 39 11                ---- Pituitary hormones kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39 12                ---- Prednisolone kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39 13                ---- Dexamethasone kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39 14                ---- Danazol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39 19                ---- Other progestogen and oestogen group hormones kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
            --- Gonadotrophins and luteinising hormone :            
3004 39 21                ---- Gonadotrophins kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39 22                ---- Luteinising hormone kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 39 90           --- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
  - Other, containing alkaloids or derivatives thereof:            
3004 41 00      -- Containing ephedrine or its salts kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 42 00      -- Containing pseudoephedrine (INN) or its salts kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 43 00      -- Containing norephedrine or its salts kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49      -- Other:            
3004 49 10           --- Atropin and salts thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 20           --- Caffein and salts thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 30           --- Codeine and derivatives, with or without ephidrine rivatives, with or without ephidrine kg. kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 40           --- Ergot preparations, ergotamine and salts thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 50           --- Papavarine hydrochloride kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 60           --- Bromohexin and solbutamol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 70           --- Theophylline and salts thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 49 90           --- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 50 - Other containing vitamins or other products of heading 2936 :            
3004 50 10      --- Heamatinics and erythropoietin preparations kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 20      --- Preparations of minerals and their supplements kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Preparations of vitamins :            
3004 50 31           ---- Of vitamin A kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia:
2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 32           ---- Of vitamin B1 and B2 and salts thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 33           ---- Of vitamin B9 kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 34           ---- Of vitamin B12 kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 35           ---- Of vitamin C kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 36           ---- Of vitamin D kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 37           ---- Of vitamin E kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 39           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 50 90      --- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 60 00 - Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 - Other :            
       --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale :            
3004 90 11           ---- Of Ayurvedic system kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 12           ---- Of Unani system kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 13           ---- Of Siddha system kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 14           ---- Of Homoeopathic system kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 15           ---- Of Bio-chemic system kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Anthelmintics drugs; antiamoebic and other antiprotozal drugs;antifungal drugs :            
3004 90 21           ---- Anthelmintics and preparations thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 22           ---- Metronidazole kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 23           ---- Tinidazole kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 24           ---- Secnidazole kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 25           ---- Diluxamide furoate kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 26           ---- Sodium stibogluconate kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 27           ---- Pentamidine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 29           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Antihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs :            
3004 90 31           ---- Promethazine, chlorpheniramine, astemizole and ceteirizine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 32           ---- Sodium bicarbonate, magnesium hydroxid (milk of magnesia), magnesium carbonate, magnesium trisilicate, aluminium hydroxide gel, magaldarate and combinations thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 33           ---- Cimetidine, rantidine, nizatidine and roxatidine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 34           ---- Omeprazole and lansoprazole kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 35           ---- Dicyclomine, metoclopramide and dexame  thasone and ondansetron kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 36           ---- Chenodiol and ursodiol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 39           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Anticancer drugs :            
3004 90 41           ---- Cyclophosphamide kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 42           ---- Methotrexate, 5-fluorouracil(5-FU) and ftorafur kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 43           ---- Bincristine and vinblastine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 44           ---- Paclitaxel and docetaxel kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 45           ---- Etoposide kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 46           ---- Actinomycin D Dactinomycin and doxorubicin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 47           ---- L-Asparaginase, cisplatin and carboplatin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 48           ---- Tamoxifen kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 49           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Antitubercular drugs; antileprotic drugs; antimalarial drugs :            
3004 90 51           ---- Isoniazid kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 52           ---- Rifampicin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 53           ---- Pyrazinamide and ethambutol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 54           ---- Streptomycin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 55           ---- Dapsone (DDS), acedapsone (DADDS), solopsone and clofazimine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 56           ---- Chloroquine, amodiaquine, mefloquine, quinine, chloroguamide, pyrimethamine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 57           ---- Other antitubercular drugs kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 58           ---- Other antileprotic drugs kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 59           ---- Other antimalarial drugs kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs :            
3004 90 61           ---- Analgin with or without other compounds such as paracetamol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 62           ---- Acetyl salicylic acid (aspirin) and formulations thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 63           ---- Ibuprofen with or without paracetamol or other compounds kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 64           ---- Oxyphen butazone, phenyl butazone and formulations thereof kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 65           ---- Indomethacin kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 66           ---- Mephenamic acid, dactofenac sodium,piroxicam, tenoxicam and meloxicam kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 67           ---- Ketorolac, nimesulide, nabumetone and nefopam kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 69           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Antihypertensive drugs :            
3004 90 71           ---- Captopril, enalapril, lisinopril, perindopril and ramipril kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 72           ---- Verapamil, nifedipine, amlodipine and lacidipine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 73           ---- Losartan kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 74           ---- Propranolol, metoprolol, atenolol and labetalol kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 75           ---- Prazosin, terazosin, phentolamine and phenoxybenzamine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 76           ---- Clonidine, methyldopa kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 77           ---- Hydralazine, minoxidil and diazoxide kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 79           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers :            
3004 90 81           ---- Phenobarbitone, mephobarbitone, primidone,  phenytoin, carbamazepine, ethosuccimide, valporic acid (sodium valporate), diazepam, lamotrigine, gabapentin, bigabatrin, phenacemide, trimethadione and acetazolamide kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 82           ---- Other antiepileptic drugs kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 83           ---- Sulpha drugs not elsewhere specified or included kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 84           ---- Preparations of enzymes kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 85           ---- Veterinary medicinal preparations, not for human use, not elsewhere specified or included kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 86           ---- Oral rehydration salts kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 87           ---- Antibacterial formulations, not elsewhere specified or included kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 88           ---- Sedatives kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 89           ---- Tranquilizers kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
       --- Other :            
3004 90 91           ---- Salbutamol, terbutaline, ephedrine, salmeterol and methyl xanthimes kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 92           ---- Plasma expanders kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 93           ---- Chloropheniramine maleate, with or without other compounds(excluding steriods and alkaloids) kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 94           ---- Theophylline, aminophylline and other broncho dilators kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 95           ---- Carcino-chemotherapeutic drugs not elsewhere specified or included kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3004 90 96           ---- Ketamine kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3004 90 99           ---- Other kg. Free  10% 10% BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: 7%
UAE: Nil
Australia: 2%
Chile: 40%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3005 WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES            
3005 10 - Adhesive dressings and other articles having an adhesive layer :            
3005 10 10      --- Adhesive guaze kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Mauritius: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 10 20      --- Adhesive tape kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 10 90      --- Other kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 - Other :            
3005 90 10      --- Cotton wool, medicated kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 20      --- Poultice of kaolin kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 30      --- Lint, medicated kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 40      --- Bandages kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 50      --- Burn therapy dressing soaked in protective gel kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 60      --- Micro pores surgical tapes kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 70      --- Corn removers and callous removers kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3005 90 90      --- Other kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
12%
Singapore: Nil
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER            
3006 10 - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable :            
3006 10 10      --- Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 10 20      --- Sterile laminaria and sterile laminaria tents, sterile  absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 20 00 Omitted            
3006 30 00 - Opacifying preprations for X-ray examinations; diagnosticreagents designed to be administered to the patien kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 40 00 - Dental cements and other dental fillings bone reconstruction cements kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
Mauritius: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 50 00 - First-aid boxes and kits kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 60 - Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides :            
3006 60 10      --- Based on hormones kg. Free Free - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius:
Nil
SAFTA: 5%
3006 60 20      --- Based on other products of heading 2937 kg. Free Free - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius:
Nil
SAFTA: 5%
3006 60 30      --- Based on spermicides kg. Free Free - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius:
Nil
SAFTA: 5%
3006 70 00 - Gel preparations designed to be used in human  or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other:            
3006 91 00      -- Appliances identifiable for ostomy use kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3006 92 00      -- Waste pharmaceuticals kg.   10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
Singapore: Nil
UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3006 93 00      -- Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses kg. Free 10% - BCD: Nil 1,2.. /5%1
IGST:
5%/12%/NIL
SAFTA: 5%
Korea: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If, -

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case

(1) Form for medicines used for treatment of Spinal Muscular Atrophy/Duchenne Muscular Dystrophy covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.
Certificate No....………. of …...…….. (year)
Certified that the medicine………………….(name of the medicine) to be used for the treatment of ……………….............( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy /Duchenne Muscular Dystrophy and exemption from the payment of customs duty and Integrated GST is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.

or

(2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table.

Certificate No....………. of …...…….. (year)
Certified that the drug / medicine………………….(name of the drug / medicine) to be used for the treatment of ……………….......( patient name), is a life saving drug / medicine for…………………..( disease name) and exemption from the payment of customs duty is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.

and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. (Vide:- Notification No.50/2017-Condition No- 16)

3. If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials are required for being used in a clinical trial for which permission has been granted by the Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945. (Vide:- Notification No.50/2017-Condition No- 20)

4. if the importer at the time of import-
(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Health and Family Welfare, Government of India, to the effect that the imported medicines or drugs or vaccines (in respect of description, quantity and technical specifications) are supplied by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an international organisation and are required for Central Government/State Government sponsored immunisation programmes; and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification
(Vide:- Notification No.50/2017-Condition No- 103)

5. If the goods are imported by, -

(a) a Centre of Excellence listed in List 35; or
(b) any person or institution on recommendation of any Centre of Excellence listed in List 35, certifying that the person (by name) for whom the Drugs, Medicines or Food for Special Medical Purposes (FSMP) are being imported, is suffering from a rare disease (to be specified by name) and requires these Drugs, Medicines or Food for Special Medical Purposes (FSMP) for the treatment of said rare disease.
(Vide:- Notification No.50/2017-Condition No- 112)

6. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. (Vide:- Notification No.50/2017-Condition No- 113)