CHAPTER 49 (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)
4901

PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS

            
4901 10 - In single sheets, whether or not folded :            
4901 10 10      --- Printed books u Free 10% - BCD: 5%
IGST: 5%/NIL		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4901 10 20

     --- Pamphlets, booklets, brochures, leaflets and  similar printed matter

u Free 10% - BCD: Nil
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
4901 91 00

     -- Dictionaries and encyclopaedias, and serial instalments thereof

 u Free 10% - BCD: 5%
IGST: 5%/NIL		 Singapore: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4901 99 00      -- Other u Free 10% - BCD: 5%
IGST: 5%/NIL		 Singapore: Nil
Mauritius: 5%
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4902

NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL

            
4902 10 - Appearing at least four times a week :            
4902 10 10      --- Newspapers kg. Free Free - BCD: Nil
IGST: NIL		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4902 10 20      --- Journals and periodicals kg. Free Free - BCD: Nil
 IGST: NIL		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4902 90 - Other :            
4902 90 10      --- Newspapers kg. Free Free - BCD: Nil
IGST: NIL		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4902 90 20      --- Journals and periodicals kg. Free Free - BCD: Nil
IGST: NIL		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4903

- CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS

            
4903 00 - Children's picture, drawing or colouring books :            
4903 00 10      --- Picture books kg. Free 10% - BCD: Nil
IGST: NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4903 00 20      --- Drawing or colouring books kg. Free 10% - BCD: Nil
IGST: NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4904 00 00

MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED

kg. Free Free - BCD: Nil
IGST: NIL		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Malaysia: Nil
SAFTA: 5%
4905

MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED

           
4905 20 00 - In book form kg. Free Free - BCD: Nil
IGST: 12%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4905 90 - Other:            
4905 90 10      --- Geographical, hydrological, astronomical  maps or charts kg. Free Free - BCD: Nil
 IGST: 12%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4905 90 20      --- Globe kg. Free Free - BCD: Nil
IGST: 12%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4905 90 90      --- Other kg. Free Free - BCD: Nil
IGST: 12%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4906 00 00

PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING

 kg. Free 10% - BCD: Nil
IGST: 18%		 Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4907

UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH THEY HAVE, OR WILL HAVE, A RECOGNIZED FACE VALUE; STAMP-IMPRESSED PAPER; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE

            
4907 00

- Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title :

            
4907 00 10

     --- Unused postage, revenue or similar stamps  of current or new issue in the country in which they have, or will have, a recognized face value

 kg. Restricted 10% - BCD: Nil
IGST: 18%/NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
4907 00 20      --- Bank notes kg. Restricted  10% - BCD: Nil
IGST: 18%/NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
4907 00 30

     --- Documents of title conveying the right  to use Information Technology software

 kg. Free 10% - BCD: Nil
IGST: 18%/NIL		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4907 00 90      --- Other kg. Restricted 10% - BCD: Nil
IGST: 18%/NIL		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
4908 TRANSFERS (DECALCOMANIAS)            
4908 10 00 - Transfers (decalcomanias), vitrifiable kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4908 90 00 - Other kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4909

PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS

            
4909 00

- Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings :

           
4909 00 10      --- GREETING OR WEDDING CARDS u Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4909 00 90      --- Other u Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4910

CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS

            
4910 00 - Calendars of any kind, printed, including calendar blocks :            
4910 00 10      --- Advertising calendar u Free 10% - BCD: Nil
 IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4910 00 90      --- Other u Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4911

OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS

            
4911 10

- Trade advertising material, commercial catalogues and the like :

            
4911 10 10      --- Posters, printed kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4911 10 20      --- Commercial catalogues kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4911 10 30      --- Printed inlay cards kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4911 10 90      --- Other kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other :            
4911 91 00      -- Pictures, designs and photographs kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4911 99      -- Other :            
4911 99 10           --- Hard copy (printed) of computer software kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
Mauritius: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4911 99 20

          --- Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices

kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
4911 99 90           --- Other kg. Free 10% - BCD: Nil
IGST: 18%		 Singapore: Nil
Mauritius: Nil
UAE: Nil
Chile: 80%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil