CHAPTER 95 (Chapter Notes)

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)
9501 OMITTED            
9502 OMITTED            
9503 TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE ("SCALE") MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALLKINDS            
9503 00 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds:            
9503 00 10      --- Electronic u Free  70% - IGST: 5%/12%/18%
SWS: NIL
Mauritius: 14%
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
Singapore: 35%
9503 00 20      --- Non electronic u Free  70% - IGST: 5%/12%/18%
SWS: NIL
Mauritius: 14%
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
Singapore: 35%
       --- Parts:            
9503 00 91           ---- Of electronic toys u Free  70% - BCD: 25%1
IGST:
5%/12%/18%
Chile: 80%
Japan: Nil
Malaysia: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
Singapore: 12.5%
9503 00 99           ---- Other u Free  70% - IGST: 5%/12%/18%
SWS: NIL
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 6.25%
Singapore: 35%
9504 VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT            
9504 20 00 - Articles and accessories for billiards of all kinds u Free 20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9504 30 00 - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment u Free 20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9504 40 00 - Playing cards u Free 20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9504 50 00 - Video game consoles and machines, other than those of sub-heading 9504 30 u Free  20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9504 90 - Other :            
9504 90 10      --- Chess set, all types u Free 20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9504 90 20      --- Carrom board, with or without coins and strikers u Free 20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9504 90 90      --- Other u Free 20% - BCD: 5%1
IGST:
12%/18%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9505 FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES            
9505 10 00 - Articles for Christmas festivities kg. Free 20% - IGST: 18% Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9505 90 - Other :            
9505 90 10      --- Magical equipments kg. Free 20% - IGST: 18% Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9505 90 90      --- Other kg. Free 20% - IGST: 18% Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS            
  - Snow-skis and other snow-ski equipment :            
9506 11 00      -- Skis u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 12 00      -- Ski-fastenings (ski-bindings) kg. Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 19 00      -- Other kg. Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Water-skis, surf-boards, sailboards and other water-sport equipment :            
9506 21 00      -- Sailboards u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 29 00      -- Other u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Golf clubs and other golf equipment :            
9506 31 00      -- Clubs, complete u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 32 00      -- Balls u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 39 00      -- Other kg. Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 40 00 - Articles and equipment for table-tennis u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Tennis, badminton or similar rackets, whether or not strung :            
9506 51 00      -- Lawn-tennis rackets, whether or not strung u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 59      -- Other :            
9506 59 10           --- Squash or racketball badminton rackets, whether or not strung u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil

Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 59 90           --- Other u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Balls, other than golf balls and table-tennis balls :            
9506 61 00      -- Lawn-tennis balls u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 62      -- Inflatable :            
9506 62 10           --- Football u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 62 20           --- Volley ball u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 62 30           --- Basket ball u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 62 90           --- Other u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 69      -- Other :            
9506 69 10           --- Hockey ball u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 69 20           --- Cricket ball u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 69 30           --- Golf ball u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 69 40           --- Rugby ball  u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 69 90           --- Other u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9506 70 00 - Ice skates and roller skates, including skating boots with skates attached u Free 20% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
9506 91      -- Articles and equipment for general physical exercise, gymnastics or athletics :            
9506 91 10           --- Boxing equipment kg. Free 10% - BCD: Nil
IGST:
12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9506 91 90           --- Other kg. Free 10% - BCD: Nil
IGST: 12%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
9506 99      -- Other :            
9506 99 10           --- Badminton shuttle cocks u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 20           --- Leg pads and bats for cricket u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 30           --- Shoulder pads for football u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 40           --- Hockey sticks and blades u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 50           --- Polo sticks including blades, shafts and heads u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 60           --- Sports net u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 70           --- Tennis and badminton racket pressures u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 80           --- Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9506 99 90           --- Other u Free 20% - BCD: Nil
IGST:
12%/18%
Singapore: Nil
UAE: Nil
Japan: Nil
SAFTA: 5%
Korea: Nil
9507 FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY “BIRDS” (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES            
9507 10 00 - Fishing rods u Free 20% - IGST: 5%/12% UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9507 20 00 - Fish-hooks, whether or not snelled kg. Free 20% - IGST: 5%/12% Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9507 30 00 - Fishing reels u Free 20% - IGST: 5%/12% UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9507 90 - Other :            
9507 90 10      --- Fish landing and butterfly nets u Free 20% - IGST: 5%/12% Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9507 90 90      --- Other u Free 20% - IGST: 5%/12% Singapore: Nil
UAE: 14%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES            
9508 10 00 - Travelling circuses and travelling menageries kg. Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Amusement park rides and water park amusements:            
9508 21 00      -- Roller coasters u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 22 00      -- Carousels  , swings and roundabouts u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 23 00      -- Dodge’em cars u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 24 00      -- Motion simulators and moving theatres u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 25 00      -- Water rides u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 26 00      -- Water park amusements u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 29 00      -- Other u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 30 00 - Fairground amusements u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
9508 40 00 - Travelling theatres u Free 20% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil

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.50/2017-Condition No- 9)