CHAPTER 36 (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)
3601

PROPELLANT POWDERS 

           
3601 00

- Propellant powders:

            
3601 00 10

     --- Blasting powder

 kg. Restricted 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: 8%
Iceland: Nil
3601 00 20      --- Gun powder kg Restricted 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: 8%
Iceland: Nil
3601 00 90      --- Other kg. Restricted 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: 8%
Iceland: Nil
3602

PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS

            
3602 00 - Prepared explosives, other than propellant powders:            
3602 00 10      --- Industrial explosives kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 9%
Bangladesh: 9%
People’s Republic of China: 9%
Sri Lanka: 9%
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
3602 00 90      --- Other kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 9%
Bangladesh: 9%
People’s Republic of China: 9%
Sri Lanka: 9%
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
3603

SAFETY FUSES; DETONATING CORDS  ; PERCUSSION OR DETONATING CAPS; IGNITERS  ; ELECTRIC DETONATORS

         BCD: Nil1
IGST: 18%		  
3603 10 00 Safety fuses kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3603 20 00 - Detonating cords kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 5.5%
Bangladesh: 5.5%
People’s Republic of China: 5.5%
Sri Lanka: 5.5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3603 30 00 - Percussion caps kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 5.5%/7%
Bangladesh: 5.5%/7%
People’s Republic of China: 5.5%/7%
Sri Lanka: 5.5%/7%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3603 40 00 - Detonating caps kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 5.5%/7%
Bangladesh: 5.5%/7%
People’s Republic of China: 5.5%/7%
Sri Lanka: 5.5%/7%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3603 50 00 - Igniters kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 5.5%
Bangladesh: 5.5%
People’s Republic of China: 5.5%
Sri Lanka: 5.5%
Switzerland: Nil
Norway: Nil
Iceland: Nil
3603 60 00 - Electric detonators kg. Restricted 10% - BCD: Nil1
IGST: 18%		 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
3604

FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES

            
3604 10 00 - Fireworks kg. Restricted 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: 2%
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: 8%
Iceland: Nil
3604 90 - Other:            
3604 90 10      --- Ship signals kg. Restricted 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: 2%
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: 8%
Norway: 8%
Iceland: 8.57%
3604 90 90      --- Other kg. Restricted 10% - BCD: Nil1
IGST: 18%		 UAE: Nil
Australia: 2%
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: 8%
Iceland: Nil
3605 MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604            
3605 00 - Matches, other than pyrotechnic articles of heading 3604 :            
3605 00 10      --- Safety matches kg. Restricted 10% - BCD: Nil1
IGST: 5%		 SAFTA: 5%
3605 00 90      --- Other kg. Restricted  10% -   SAFTA: 5%
Switzerland: 9%
Norway: 9.50%
Iceland: 9.50%
3606

FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER

           
3606 10 00

- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3

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: 5.5%
Bangladesh: 5.5%
People’s Republic of China: 5.5%
Sri Lanka: 5.5%
Switzerland: 8%
Norway: 8%
Iceland: 8.57%
3606 90      -- Other :            
3606 90 10           --- Combustible preparations kg. Restricted 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: 5.5%
Bangladesh: 5.5%
People’s Republic of China: 5.5%
Sri Lanka: 5.5%
Switzerland: 8.57%
Norway: 8%
Iceland: Nil
            --- Other :            
3606 90 91                ---- Ferro-cerium, in all forms kg. Restricted 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: 8%
Iceland: Nil
3606 90 92                ---- Pyrophoric alloys, in all forms kg. Restricted 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: 8%
Iceland: Nil
3606 90 93                ---- DNPT (dinitroso-penta-methylene tetramine) kg. Restricted 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: 7%
Bangladesh: 7%
People’s Republic of China: 7%
Sri Lanka: 7%
Switzerland: Nil
Norway: 8%
Iceland: Nil
3606 90 99                ---- Others kg. Restricted 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: 5.5%
Bangladesh: 5.5%
People’s Republic of China: 5.5%
Sri Lanka: 5.5%
Switzerland: Nil
Norway: 8%
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)