CHAPTER 50 (Chapter Notes)

Relevant Circulars

 

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)
5001 00 00

SILK-WORM COCOONS SUITABLE FOR REELING

 kg. Free 30% - IGST: NIL Switzerland : Nil
UAE: Nil
Australia: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: 5% / 25.8%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 25.8%
People’s Republic of China : 25.8%
Sri Lanka : 25.8%
Norway: Nil
Iceland: Nil
5002 RAW SILK (NOT THROWN)            
5002 00 - Raw silk (not thrown) :            
5002 00 10      --- Mulberry raw silk  kg. Free 15% - IGST: NIL Switzerland : Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil
5002 00 20      --- Mulberry dupion silk kg. Free 15% - IGST: NIL Switzerland : Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil
5002 00 30      --- Non-mulberry silk kg. Free 15% - IGST: NIL Switzerland : Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil
5003

SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK)

           
5003 00

- Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock):

            
5003 00 10      --- Mulberry silk waste kg. Free 15% - IGST: NIL Switzerland : Nil
Singapore: Nil / Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5003 00 20      --- Tussar silk waste kg. Free 15% - IGST: NIL Switzerland : Nil
Singapore: Nil / Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5003 00 30      --- Eri waste kg. Free 15% - IGST: NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5003 00 40      --- Munga waste kg. Free 15% - IGST: NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5003 00 90      --- Other kg. Free 15% - IGST: NIL Switzerland : Nil
Singapore: Nil / Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5004

SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE

           
5004 00

- Silk yarn (other than yarn spun from silk waste) not put up for retail sale :

            
5004 00 10      --- 100% mulberry dupion silk yarn kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5004 00 90      --- Other kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5005

YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE

            
5005 00

- Yarn spun from silk waste, not put up for retail sale :

            
 

     --- Containing 85% or more by weight of silk waste :

           
5005 00 11           ---- Other than noil silk kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
5005 00 12           ---- From noil silk kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
       --- Containing less than 85% by weight of silk :            
5005 00 21           ---- Other than noil silk kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5005 00 22           ---- From noil silk kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006

SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT

            
5006 00

- Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut :

           
       --- Silk yarn :            
5006 00 11           ---- Silk embroidery thread kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006 00 19           ---- Other kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
 

     --- Yarn spun from silk waste containing 85% or more by weight of silk :

           
5006 00 21           ---- Silk embroidery thread kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006 00 29           ---- Other kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
 

     --- Yarn spun from silk waste containing 85% or less by weight of silk :

            
5006 00 31           ---- Spun from silk waste other than noil silk kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006 00 32           ---- Yarn spun from noil silk kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006 00 33           ---- Silk embroidery thread kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006 00 39           ---- Other kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5006 00 90      --- Other kg. Free 15% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 6.4%
Japan: Nil
Malaysia: Nil / Nil
Singapore: Nil / Nil
SAFTA: 8%
Korea: Nil / 13.5%
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Bangladesh : 13.5%
People’s Republic of China : 13.5%
Sri Lanka : 13.5%
Norway: Nil
Iceland: Nil
5007

WOVEN FABRICS OF SILK OR OF SILK WASTE

            
5007 10 00 - Fabrics of noil silk m2 Free 20% - IGST: 5% / NIL Switzerland : Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
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
Norway: Nil
Iceland: Nil
5007 20

- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk :

           
5007 20 10      --- Sarees m2 Free 20% - IGST: 5% / NIL Switzerland : Nil
Singapore: Nil / Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil
5007 20 90      --- Other m2 Free 20%   IGST: 5% / NIL Switzerland : Nil
Singapore: Nil / Nil
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Korea: Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil
5007 90 - Other            
5007 90 10      --- Of Handloom woven m2 Free 20% - IGST: 5% / NIL Switzerland : 18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil
5007 90 90      --- Other fabrics m2 Free 20% - IGST: 5% / NIL Switzerland : 17.14%
UAE: Nil
Japan: Nil
Malaysia: Nil / Nil
SAFTA: 8%
Singapore : Nil
Thailand : Nil
Vietnam : Nil
Myanmar : Nil
Indonesia : Nil
Brunei Darussalam : Nil
Lao People's Democratic Republic : Nil
Cambodia : Nil
Philippines : Nil
Norway: Nil
Iceland: Nil