CHAPTER 35 (Chapter Notes)

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)
3501	- CASEIN  , CASEINATES AND OTHER CASEIN DERIVATIVES; CASEIN GLUES
3501 10 00	- Casein	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% SAFTA: 5% Korea: 5% 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: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Iceland: 17.14%
3501 90 00	- Other	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% SAFTA: 5% Korea: 5% 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: 12% Bangladesh: 12% People’s Republic of China: 12% Sri Lanka: 12% Iceland: 17.14%
3502	ALBUMINS  (INCLUDING  CONCENTRATES OF TWO OR MORE WHEY PROTEINS, CONTAINING BY WEIGHT  MORE THAN 80% WHEY PROTEINS, CALCULATED   ON   THE   DRY   MATTER), ALBUMINATES   AND   OTHER   ALBUMIN DERIVATIVES
	- Egg albumin :
3502 11 00	-- Dried	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% 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: 11% Bangladesh: 11% People’s Republic of China: 11% Sri Lanka: 11% Switzerland: 16% Norway: 16%
3502 19 00	-- Other	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% 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: 11% Bangladesh: 11% People’s Republic of China: 11% Sri Lanka: 11% Switzerland: 17.14% Norway: 16%
3502 20 00	- Milk albumin, including concentrates of two or more whey proteins	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Malaysia: Nil/Nil SAFTA: 5% Korea: 5% 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: 12% Bangladesh: 12% People’s Republic of China: 12% Sri Lanka: 12%
3502 90 00	- Other	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% 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: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 16% Norway: 16% Iceland: 18%
3503	GELATIN   [INCLUDING  GELATIN   IN RECTANGULAR (INCLUDING SQUARE) SHEETS, WHETHER OR NOTSURFACE-WORKED OR COLOURED] AND GELATIN   DERIVATIVES; ISINGLASS;  OTHER GLUES OF ANIMAL ORIGIN, EXCLUDING CASEIN GLUES OF HEADING 3501
3503 00	- Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501:
3503 00 10	--- Isinglass	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Australia: 8.6% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% Republic of Korea: 12% Bangladesh: 12% People’s Republic of China: 12% Sri Lanka: 12% Switzerland: 16% Norway: 16% Iceland: 17.14%
3503 00 20	--- Gelatin, edible grade and not elsewhere specified or included	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Australia: 8.6% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% Republic of Korea: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 16% Norway: 16% Iceland: 17.14%
3503 00 30	--- Glues derived  from bones, hides and similar items; fish glues	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Australia: 8.6% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% Republic of Korea: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 17.14% Norway: Nil Iceland: 17.14%
3503 00 90	---  Other	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 4.5% Australia: 8.6% Japan: Nil Malaysia: Nil/Nil SAFTA: 5% Korea: 5% Republic of Korea: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 17.14% Norway: 16% Iceland: 17.14%
3504	PEPTONES  AND   THEIR   DERIVATIVES; OTHER PROTEIN  SUBSTANCES AND   THEIR   DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR NOT CHROMED
3504 00	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed:
3504 00 10	--- Peptones	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% SAFTA: 5% Korea: 5% 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: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 17.14% Norway: 17.14% Iceland: 17.14%
	--- Other :
3504 00 91	--- Isolated soya protein	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% SAFTA: 5% Korea: 5% 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: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 17.14% Norway: 17.14%
3504 00 99	--- Others	kg.	Free	20%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% SAFTA: 5% Korea: 5% 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: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: 17.14% Norway: 18% Iceland: 18%
3505	DEXTRINS   AND   OTHER   MODIFIED  STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS   OR   OTHER   MODIFIED  STARCHES
3505 10	- Dextrins and other modified starches:
3505 10 10	--- Esterified starches	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% Singapore: 5%/5% SAFTA: 5% Korea: 10% Thailand : 5% Vietnam : 5% Myanmar : 5% Indonesia : 5% Brunei Darussalam : 5% Lao People's Democratic Republic : 5% Cambodia : 5% Philippines : 5% Switzerland: 16% Norway: 16% Iceland: 17.14%
3505 10 90	--- Other	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% Singapore: 5%/5% SAFTA: 5% Korea: 10% Thailand : 5% Vietnam : 5% Myanmar : 5% Indonesia : 5% Brunei Darussalam : 5% Lao People's Democratic Republic : 5% Cambodia : 5% Philippines : 5% Switzerland: 17.14% Norway: 16% Iceland: 17.14%
3505 20 00	- Glues	kg.	Free	20%	-	BCD: 5%1 /Nil2 IGST: 5% ADD: N/N 74/2021  upto 20.12.2026	UAE: 16% Malaysia: 5%/5% SAFTA: 5% Korea: 5% 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: 14% Bangladesh: 14% People’s Republic of China: 14% Sri Lanka: 14% Switzerland: Nil Norway: Nil Iceland: 17.14%
3506	- PREPARED   GLUES   AND   OTHER   PREPARED ADHESIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS SUITABLE FOR USE AS GLUES OR   ADHESIVES, PUT UP   FOR   RETAIL   SALE AS GLUES OR ADHESIVES, NOT EXCEEDING A NET WEIGHT OF 1 KG
3506 10 00	- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: Nil Chile: 80% 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% Republic of Korea: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8.57% Norway: 8% Iceland: 8.57%
	-  Other :
3506 91	--  Adhesives based on polymers of headings 3901 to 3913 or on rubber:
3506 91 10	--- Based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA)	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	Malaysia: 5%/5% SAFTA: 5% Korea: 6.25% 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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 9% Norway: 9% Iceland: 9%
3506 91 90	--- Other	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	Malaysia: 5%/5% SAFTA: 5% Korea: 6.25% 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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 9% Norway: 9% Iceland: 9%
3506 99	-- Other :
3506 99 10	--- Synthetic glue with phenol urea or cresol (with formaldehyde) as the main component	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: Nil Norway: Nil Iceland: 8.57%
	--- Prepared glues and other prepared adhesives not elsewhere specified or included:
3506 99 91	---- Based on starch, gum, latex, PF, UF and PVA	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 8.57%
3506 99 99	---- Other	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 07/2025  upto 24.03.2030 N/N 74/2021  upto 20.12.2026	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%
3507	ENZYMES; PREPARED   ENZYMES   NOT ELSEWHERE SPECIFIED  OR   INCLUDED
3507 10	- Rennet and concentrates thereof:
	--- Microbial rennet:
3507 10 11	---- Animal rennet	kg.	Prohibited	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 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: 6% Bangladesh: 6% People’s Republic of China: 6% Sri Lanka: 6% Switzerland: Nil Norway: Nil Iceland: 8.57%
3507 10 19	---- Other	kg.	Prohibited	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 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: 7% Bangladesh: 7% People’s Republic of China: 7% Sri Lanka: 7% Switzerland: Nil Norway: 9% Iceland: 8.57%
	--- Other :
3507 10 91	---- Animal rennet	kg.	Prohibited	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 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: 7% Bangladesh: 7% People’s Republic of China: 7% Sri Lanka: 7% Switzerland: Nil Norway: 9% Iceland: 8.57%
3507 10 99	---- Other	kg.	Prohibited	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: 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: 7% Bangladesh: 7% People’s Republic of China: 7% Sri Lanka: 7% Switzerland: Nil Norway: 9% Iceland: 8.57%
3507 90	- Other :
3507 90 10	--- Industrial enzymes (textile assistant)	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8% Norway: 8% Iceland: 8.57%
3507 90 20	--- Pancretin pure (excluding medicament)	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8% Norway: 8% Iceland: 8.57%
3507 90 30	--- Pepsin (excluding medicament)	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: Nil Norway: Nil Iceland: 8.57%
3507 90 40	--- Pectin esterases pure	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: Nil Norway: Nil Iceland: 8.57%
3507 90 50	--- Pectolytic enzyme (pectimase)	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: Nil Norway: Nil Iceland: 8.57%
	--- Other enzymes of microbial origin:
3507 90 61	---- Streptokinase	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8% Norway: 8% Iceland: 8.57%
3507 90 62	---- Amylases enzymes	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: Nil Norway: Nil Iceland: 8.57%
3507 90 69	---- Other	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8.57% Norway: 8.57% Iceland: 8.57%
	--- Enzymes for pharmaceutical use, other than streptokinase :
3507 90 71	----  Papain, pure, of pharmaceutical grade	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	UAE: Nil Australia: 4.3% 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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8% Norway: 8% Iceland: 8.57%
3507 90 79	---- Other	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8% Norway: 8% Iceland: 8.57%
	--- Other:
3507 90 91	---- Enzymatic preparations containing food stuffs	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8.57% Norway: 8.57% Iceland: 8.57%
3507 90 99	---- Other	kg.	Free	10%	-	IGST: 18% BCD: 5%1 /Nil2 ADD: N/N 74/2021  upto 20.12.2026	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: 9% Bangladesh: 9% People’s Republic of China: 9% Sri Lanka: 9% Switzerland: 8.57% Norway: 8.57% Iceland: 8.57%

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.45/2025-Condition No- 3)

2. 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)