CHAPTER 4  (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)
0401 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER            
0401 10 00 - Of a fat content, by weight, not exceeding 1%

kg.

 Free

30%

-

 IGST: 5%/NIL SAFTA: 5%
0401 20 00 - Of a fat content, by weight, exceeding 1% but not exceeding 6%

kg.

 Free

30%

-

 IGST: 5%/NIL SAFTA: 5%
0401 40 00 - Of a fat content, by weight, exceeding 6% but not exceeding 10%  kg. Free

30%

  - IGST: 5%/NIL SAFTA: 5%
0401 50 00 - Of a fat content, by weight, exceeding 10%  kg. Free  30%  - IGST: 5%/NIL SAFTA: 5%
0402  MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER            
0402 10 - In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :            
0402 10 10      --- Skimmed Milk  kg. Free   60%  - IGST: 5%
SWS: NIL		 SAFTA: 5%
0402 10 20      --- Milk food for babies

kg.

 Free

60%

-

 IGST: 5%
SWS: NIL		 SAFTA: 5%
0402 10 90      --- Other kg. Free 60% - IGST: 5%
SWS: NIL		 SAFTA: 5%
  - In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% :            
0402 21 00      -- Not containing added sugar or other sweetening matter kg. Free  60% - IGST: 5%
SWS: NIL		 SAFTA: 5%
0402 29      -- Other :            
0402 29 10      -- Whole milk kg. Free 30% - IGST: 5% SAFTA: 5%
0402 29 20           --- Milk for babies kg. Free 30% - IGST: 5% SAFTA: 5%
0402 29 90      -- Other kg. Free 30%   IGST: 5% SAFTA: 5%
       -- Other :            
0402 91      -- Not containing added sugar or other sweetening matter :            
0402 91 10      -- Condensed milk kg. Free  30% - IGST: 12% SAFTA: 5%
0402 91 90      -- Other kg. Free 30%   IGST: 5% SAFTA: 5%
0402 99      -- Other :            
0402 99 10           --- Whole milk kg. Free 30% - IGST: 5% SAFTA: 5%
0402 99 20           --- Condensed milk kg. Free  30% - IGST: 12% SAFTA: 5%
0402 99 90           --- Other kg. Free 30% - IGST: 5% SAFTA: 5%
0403

YOGURT; BUTTERMILK,  CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA

            
0403 20 00 - Yogurt kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0403 90 - Other :            
0403 90 10      --- Butter milk kg. Free 30% - IGST: 5%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0403 90 90      --- Other kg. Free 30% - IGST: 5%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0404 WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED            
0404 10 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :            
0404 10 10      ---  Whey, concentrated, evaporated or condensed, liquid or semi-solid kg. Free 40% - IGST: 5%
SWS: NIL		 SAFTA: 5%
0404 10 20      --- Whey, dry, blocks and powdered kg. Free 40% - IGST: 5% SAFTA: 5%
0404 10 90      --- Other kg. Free 40% - IGST: 5% SAFTA: 5%
0404 90 00 - Other kg. Free 40% - IGST: 5% Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0405 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS            
0405 10 00 - Butter

kg.

 Free 40% - IGST: 12%
SWS: NIL		 SAFTA: 5%
0405 20 00 - Dairy spreads

kg.

 Free 40% - IGST: 12%
SWS: NIL		 SAFTA: 5%
0405 90 - Other :            
0405 90 10      --- Butter oil

kg.

 Free 40% - IGST: 12%
SWS: NIL		 SAFTA: 5%
0405 90 20      --- Ghee

kg.

 Free 40% - IGST: 12%
SWS: NIL		 SAFTA: 5%
0405 90 90      --- Other

kg.

 Free 40% - IGST: 12%
SWS: NIL		 SAFTA: 5%
0406 CHEESE AND CURD            
0406 10 - Fresh (unripened or uncured) cheese,including whey cheese, and curd :            
0406 10 10      --- Mozzarella cheese kg. Free 30% - IGST: 5%/12%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0406 10 90      --- Other kg. Free 30% - IGST: 5%/12%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0406 20 00 - Grated or powdered cheese, of all kinds

kg.

 Free

30%

 - IGST: 5%/12%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0406 30 00 - Processed cheese, not grated or powdered

kg.

 Free 30% - IGST: 5%/12%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0406 40 00 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

kg.

 Free 30% - IGST: 5%/12%/NIL Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0406 90 00 - Other cheese

kg.

 Free 40% - IGST: 5%/12%/NIL
SWS: NIL		 SAFTA: 5%
0407 BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED            
  - Fertilised eggs for incubation:            
0407 11 00      -- Of fowls of the species Gallus domesticus

u

 Resticted 30%   IGST: NIL UAE: 21%
Malaysia: 5%
SAFTA: 5%
0407 19      -- Other:            
0407 19 10           --- Of ducks

u

 Resticted 30% - IGST: NIL UAE: 21%
Malaysia: 5%
SAFTA: 5%
0407 19 90           --- Other u Resticted 30% - IGST: NIL UAE: 21%
Malaysia: 5%
SAFTA: 5%
  - Other fresh eggs:            
0407 21 00      -- Of fowls of the species Gallus domesticus u Resticted 30% - IGST: NIL UAE: 21%
Malaysia: 5%
SAFTA: 5%
0407 29 00      -- Other

u

 Resticted 30%   IGST: NIL UAE: 21%
Malaysia: 5%
SAFTA: 5%
0407 90 00 - Other

u

 Resticted 30% - IGST: NIL UAE: 21%
Malaysia: 5%
SAFTA: 5%
0408 BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER            
  - Egg yolks :            
0408 11 00      -- Dried

kg.

 Free 30% - IGST: 5% UAE: 21%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
0408 19 00      -- Other kg. Free 30% - IGST: 5% UAE: 21%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
  - Other :            
0408 91 00      -- Dried kg. Free 30% - IGST: 5% UAE: 21%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
0408 99 00      -- Other

kg.

 Free 30% - IGST: 5% UAE: 21%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
0409 00 00 NATURAL HONEY

kg.

 Free 60% - IGST: 5%/NIL SAFTA: 5%
0410 INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED            
0410 10 - Insects:            
0410 10 10      --- Fresh, chilled or frozen kg. Resticted 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0410 10 20      --- Salted, in brine, dried or smoked kg. Resticted 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0410 10 90      ---Other kg. Resticted 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0410 90 - Other:            
0410 90 10      --- Of wild animals kg. Resticted 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0410 90 20      --- Turtle eggs and Salanganes’ nests (“birds’ nests”) kg. Resticted 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0410 90 90      --- Other kg. Resticted 30%   IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%