CHAPTER 34 (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)
3401

SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER  OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT   AND   NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT

            
  - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wad- ding, felt and nonwovens, impregnated, coated or covered with soap or detergent :            
3401 11      -- For toilet use (including medicated products):            
3401 11 10           --- Medicated toilet soaps  kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.5%
Bangladesh: 8.5%
People’s Republic of China: 8.5%
Sri Lanka: 8.5%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3401 11 20           --- Shaving soaps other than shaving cream kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.5%
Bangladesh: 8.5%
People’s Republic of China: 8.5%
Sri Lanka: 8.5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 11 90           --- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.5%
Bangladesh: 8.5%
People’s Republic of China: 8.5%
Sri Lanka: 8.5%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3401 19      -- Other:            
            --- Bars and blocks of not less than 500 gm in weight:            
3401 19 11                ---- Industrial soap kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 19 19                ---- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3401 19 20           --- Flakes, chips and powder kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 8.57%
Norway: 8%
Iceland: 8.57%
3401 19 30           --- Tablets and cakes kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
            --- Household and laundry soaps not elsewhere specified or included :            
3401 19 41                ---- Household soaps kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 19 42                ---- Laundry soaps kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 19 90           --- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
Malaysia: 5%/5%
SAFTA: 5%
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3401 20 00 - Soap in other forms kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%
UAE: Nil
Australia: Nil/Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%/Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 30

- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap :

            
       --- For toilet use (including medicated products):            
3401 30 11           ---- Medicated toilet soaps kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%/Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 30 12           ---- Shaving cream and shaving gel kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%/Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3401 30 19           ---- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3401 30 90      --- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3402

ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP);  SURFACE-ACTIVE PREPARATIONS, WASHING  PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 3401

            
    - Anionic organic surface-active  agents, whether or not put up for retail sale:            
3402 31 00      -- Linear alkylbenzene sulphonic acids and their salts kg. Free 10% 10% BCD: Nil1
IGST: 5%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 39 00      -- Other kg. Free 10% 10% BCD: Nil1
IGST: 5%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
  - Other organic surface-active agents, whether or not put up for retail sale:            
3402 41 00      -- Cationic kg. Free 10% 10% BCD: Nil1
IGST: 5%/18%		 Malaysia: 5%/5%
Singapore: 5%/5%
SAFTA: 5%
Korea: 6.25%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 42 00      -- Non-ionic kg. Free 10% 10% BCD: Nil1
IGST: 5%/18%		 Japan: Nil
Malaysia: 5%/5%
Singapore: 5%/5%
SAFTA: 5%
Korea: 6.25%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
3402 49 00      -- Other kg. Free 10% 10% BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: 6.25%
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 50 00 - Preparations put up for retail sale kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 90 - Other:            
       --- Synthetic detergents:            
3402 90 11

          ---- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 2%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3402 90 12           ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 2%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3402 90 19           ---- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 2%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3402 90 20

     --- Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil

 kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 90 30      --- Penetrators kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
       --- Wetting agents:            
3402 90 41

          ---- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 90 42

          ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents

 kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 90 49           ---- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
       --- Washing preparations whether  or not containing soap :            
3402 90 51

          ---- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 90 52           ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3402 90 59           ---- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
       --- Other :            
3402 90 91

          ---- Washing preparations (including auxiliary  washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3402 90 92           ----  Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3402 90 99           ---- Other kg. Free 10% - BCD: Nil1
IGST: 5%/18%		 Mauritius: 5%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
Malaysia : Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: 8%
Iceland: Nil
3403

LUBRICATING PREPARATIONS (INCLUDING CUTTING- OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUST  OR   ANTI-CORROSION PREPARATIONS AND MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE  TREATMENT    OF    TEXTILE    MATERIALS, LEATHER, FURSKINS    OR   OTHER   MATERIALS, BUT   EXCLUDING PREPARATIONS CONTAINING, AS   BASIC   CONSTITUENTS, 70 % OR MORE BY WEIGHT  OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS

         BCD: Nil1
IGST: 18%		  
  - Containing petroleum oils or oils obtained from bituminous minerals:            
3403 11 00      --   Preparations for the treatment of textile materials, leather, furskins or other materials kg. Free 7.5% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: 6%
Iceland: Nil
3403 19 00      -- Other kg. Free 7.5% - BCD: Nil1
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%/5%
SAFTA: 5%
Korea: Nil
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Republic of Korea: 4.12%
Bangladesh: 4.12%
People’s Republic of China: 4.12%
Sri Lanka: 4.12%
Switzerland: 6%
Norway: 6%
Iceland: 6.43%
  - Other:            
3403 91 00      -- Preparations for the treatment of textile materials, leather, furskins or other materials kg. Free 7.5% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 6%
Norway: 6%
Iceland: 6.43%
3403 99 00      -- Other kg. Free 7.5% - BCD: Nil1
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%/5%
Singapore: 5%/5%
SAFTA: 5%
Korea: Nil
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 6%
Norway: 6%
3404   ARTIFICIAL   WAXES AND   PREPARED WAXES            
3404 20 00 - Of poly (oxyethylene) (polyethylene glycol) kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
3404 90 - Other:            
3404 90 10      --- Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3404 90 20      --- Polyethylene wax kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
       --- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents :            
3404 90 31           ---- Poly brominated biphenyls kg. Restricted  10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3404 90 32           ---- Poly chlorinated biphenyls kg. Restricted  10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3404 90 33           ---- Poly chlorinated terphenyls kg. Restricted  10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: Nil
Norway: Nil
Iceland: Nil
3404 90 39           ---- Other kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3404 90 90      --- Other kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil/Nil
Singapore: Nil/Nil
SAFTA: 5%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
3405

POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS   OR METAL, SCOURING  PASTES   AND   POWDERS   AND   SIMILAR   PREPARATIONS  (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 3404

            
3405 10 00

-  Polishes, creams and similar preparations for footwear or leather

 kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%/5%
SAFTA: 5%
Korea: Nil
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3405 20 00

-  Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work

 kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%/5%
SAFTA: 5%
Korea: Nil
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Republic of Korea: 5.5%
Bangladesh: 5.5%
People’s Republic of China: 5.5%
Sri Lanka: 5.5%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3405 30 00

-  Polishes and similar preparations for coach-work, other  than metal polishes

kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: 5%/5%
SAFTA: 5%
Korea: Nil
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Republic of Korea: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3405 40 00

-  Scouring pastes and powders and other scouring preparations

 kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%/Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3405 90 - Other:            
3405 90 10

     --- Polishes and compositions for application to metal including diamond polishing powder or paste

 kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3405 90 90      --- Other kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Switzerland: 8.57%
Norway: Nil
Iceland: Nil
3406 CANDLES, TAPERS AND THE LIKE            
3406 00 - Candles, tapers and the like:            
3406 00 10      --- Candles kg. Free 1[20%]

[helldodold[25%]helldod]

 - BCD: Nil1
AIDC: 7.5%
IGST: 5%		 BCD Exemption
UAE: Nil
Japan: Nil
Malaysia: 5%/5%
SAFTA: 5%
Korea: Nil
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 17.20%
Norway: 16%
Iceland: 17.20%
3406 00 90      --- Other kg. Free 1[20%]

[helldodold[25%]helldod]

 - BCD: Nil1
AIDC: 7.5%
IGST: 5%		 BCD Exemption
UAE: Nil
Japan: Nil
Malaysia: 5%/5%
SAFTA: 5%
Korea: Nil
Singapore : 5%
Thailand : 5%
Vietnam : 5%
Myanmar : 5%
Indonesia : 5%
Brunei Darussalam : 5%
Lao People's Democratic Republic : 5%
Cambodia : 5%
Philippines : 5%
Switzerland: 17.20%
Norway: Nil
Iceland: Nil
3407

MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN’S AMUSEMENT; PREPARATIONS KNOWN AS “DENTAL WAX” OR AS “DENTAL IMPRESSION COMPOUNDS”, PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS  OF PLASTER (OF   CALCINED   GYPSUM   OR   CALCIUM  SULPHATE)

            
3407 00

- Modelling pastes, including those put up for children’s amusement;  preparations known as “dental wax” or as   “dental impression compounds”, put up in sets, in packings   for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):

            
3407 00 10      --- Modelling pastes, including those put up for children’s amusement kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3407 00 90      --- Other kg. Free 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil/Nil
SAFTA: 5%
Korea: Nil
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Republic of Korea: 8.8%
Bangladesh: 8.8%
People’s Republic of China: 8.8%
Sri Lanka: 8.8%
Switzerland: 8.57%
Norway: Nil
Iceland: Nil

Conditions

1. If, -

(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;

(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;

(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-

(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;

(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.

(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;

(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods

Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.”;  (Vide:- Notification No.45/2025-Condition No- 28)

1. Substituted Vide:- Section 103(b) of Finance Act 2025