CHAPTER 38 (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)
3801

ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMICOLLOIDAL GRAPHITE  ; PREPARATIONS BASED ON GRAPHITE OR OTHER CARBON IN THE FORM OF PASTES, BLOCKS, PLATES OR OTHER SEMIMANUFACTURES

    ,      
3801 10 00 - Artificial graphite kg. Free 7.5% 10% BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3801 20 00 - Colloidal or semi-colloidal graphite kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3801 30 00

- Carbonaceous pastes for electrodes and similar pastes for furnace linings

kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil

3801 90 00

- Other

kg.

Free

7.5%

-

BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3802

ACTIVATED CARBON; ACTIVATED   NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK

           
3802 10 00 - Activated carbon kg. Free 7.5% 10% BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3802 90 - Other:            
       --- Activated natural mineral products:            
3802 90 11           ---- Activated alumina kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3802 90 12           ---- Activated bauxite kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3802 90 19           ---- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil

Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3802 90 20

     --- Animal black   (for example bone black, ivory black), including spent animal black

kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3803 00 00

TALL OIL, WHETHER  OR NOT REFINED

kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3804

RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF HEADING 3803

           
3804 00

- Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803:

           
3804 00 10      --- Lignin sulphonates kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3804 00 20      --- Concentrated sulphate lye kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3804 00 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3805

GUM, WOOD OR SULPHATE TURPENTINE AND OTHER TERPENIC OILS PRODUCED BY THE DISTILLATION OR OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE PARACYMENE; PINE OIL CONTAINING ALPHATERPINEOL AS THE MAIN CONSTITUENT

           
3805 10 - Gum, wood or sulphate turpentine oils:            
3805 10 10      --- Wood turpentine oil and spirit of turpentine kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3805 10 20      --- Gum turpentine oil kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3805 10 30      --- Sulphate turpentine oil kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3805 90 - Other :            
3805 90 10

     --- Terpenic oils produced by the distillation or other treatment of coniferous woods

kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3805 90 20      --- Crude dipentene kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3805 90 30      --- Sulphite turpentine kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3805 90 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3806

ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS

           
3806 10 - Rosin and resin acids :            
3806 10 10      --- Gum rosin kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3806 10 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3806 20 00 - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3806 30 00 - Ester gums  kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: 3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3806 90 - Other :            
3806 90 10      --- Run gums kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3806 90 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3807

WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS’ PITCH AND SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH

           
3807 00

- Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch:

           
3807 00 10      --- Wood tar kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3807 00 20      --- Wood Tar oils, wood creosote, wood naphtha kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3807 00 30      --- Vegetable pitch, brewers’ pitch and similar preparations based on rosin, resin acids or vegetable pitch kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3808

INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS)

           
  - Goods specified in Sub-heading Note 1 to this Chapter:            
3808 52 00

     -- DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g

kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 4%
Australia: 5.7%
Japan: Nil
Malaysia: Nil/5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 59 00      -- Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 4%
Chile: 80%
Japan: Nil
Malaysia: Nil/5%
Singapore: 5%
SAFTA: 5%
Korea: Nil/6.25%
  - Goods specified in Sub-heading Note 2 to this Chapter:            
3808 61 00      -- In packings of a net weight content not exceeding 300 g kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 7%
Australia: 5.7%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3808 62 00      -- In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 7%
Australia: 5.7%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3808 69 00      --  Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 7%
Australia:
5.7%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3808 91      -- Insecticides;            
3808 91 11                ---- Aluminium phosphate (for example phostoxin) kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST: 12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 12                ---- Calcium cyanide kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 13                ---- D.D.V.P. (Dimethyle-dichloro-vinyl- phosphate) kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 21                ---- Diaginal kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 22                ---- Methyl bromide kg. Restricted  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 23                ---- Dimethoate, technical grade kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 24                ---- Melathion kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 31                ---- Endosulphan, technical grade kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 32                ---- Quinal phos kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 33                ---- Isoproturon kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 34                ---- Fenthion kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 35                ---- Cipermethrin, technical grade kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 36                ---- Allethrin kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 37                ---- Synthetic pyrethrum kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
            --- Goods specified in Supplementary Note 1 and 2 to this Chapter :            
3808 91 41                ---- Goods specified in Supplementary Note 1 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 42                ---- Goods specified in Supplementary Note 2 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
            --- Goods specified in Supplementary Note 3 and 4 to this Chapter :            
3808 91 51                ---- Goods specified in Supplementary Note 3 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 52                ---- Goods specified in Supplementary Note 4 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
            --- Other            
3808 91 91                ----   Repellants for insects such as flies, mosquito kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 92                ---- Paper impregnated or coated with insecticides such as D.D.T. coated paper kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 91 99                ---- Other kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%

CVD:
N/N 03/2019  upto 16.09.2024
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3808 92      -- Fungicides:            
3808 92 10           --- Maneb kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 20           --- Sodium penta chlorophenate (santrobrite) kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 30           --- Thiram (tetra methyl thiuram disulphide) kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 4%
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 40           --- Zineb kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 50           --- Copper oxychloride kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 60           --- Goods specified in Supplementary Note 5 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 70           --- Goods specified in Supplementary Note 6 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 92 90           --- Other kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 4%
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3808 93      -- Herbicides, anti-sprouting products and plant- growth regulators            
3808 93 10           ---  Chloromethyl phenozy acetic acid (M.C.P.A) kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 20           --- 2:4 Dichloro phenozy acetic acid its and esters kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 30           --- Gibberellic acid kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 2%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 40           --- Plant growth regulators kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 50           --- Weedicides and weed killing agents kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
 

          --- Goods specified in Supplementary Note 7 and 8 to this Chapter :

           
3808 93 61

               ---- Goods specified in Supplementary Note 7 to this Chapter

kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 62

               ---- Goods specified in Supplementary Note 8 to this Chapter

kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
 

          --- Goods specified in Supplementary Note 9 and 10 to this Chapter :

           
3808 93 71                ---- Goods specified in Supplementary Note 9 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 72                ---- Goods specified in Supplementary Note 10 to this Chapter kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 93 90           --- Other kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%

CVD:
N/N 03/2019  upto 16.09.2024
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 94 00           --- Disinfectants kg. Free  10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3808 99      -- Other:            
3808 99 10           --- Pesticides, not else where specified or included kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3808 99 90           --- Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
12%/18%

CVD:
N/N 03/2019  upto 16.09.2024
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809

FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED

           
3809 10 00 - With a  basis of  amylaceous substances kg. Free 20% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
  - Other :            
3809 91      --   Of a kind used in the textile or like industries:            
3809 91 10           --- Textile assistants mordanting agents kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 20           --- Textile assistants desizing agents kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 30           --- Textile assistants dispersing agents kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 40           --- Textile assistants emulsifying agents kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 50           --- Textile assistants hydro sulphite formaldehyde compound (rongalite or formusul) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 60           --- Textile assistants—textile preservatives kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 70           --- Textile assistants water proofing agents kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 80           --- Prepared textile glazings, dressings and mordants kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 91 90           --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 92 00      -- Of a kind used in the paper or like industries kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3809 93      -- Of a kind used in the leather or like industries :            
3809 93 10           --- Fatty oil or pull up oil kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: 4%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3809 93 90           --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3810

  PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING, BRAZING OR WELDING; SOLDERING, BRAZING OR WELDING POWDERS AND PASTES CONSISTING OF METAL AND OTHER MATERIALS; PREPARATIONS OF A KIND USED AS CORES OR COATINGS FOR WELDING ELECTRODES OR RODS

           
3810 10

- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials:

           
3810 10 10

     ---    Pickling preparations and other soldering,  brazing or welding powders or pastes

kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3810 10 20      ---    Thermite portion for welding (alumina thermic heat generators) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3810 10 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3810 90 - Other:            
3810 90 10      --- Preparations of a kind used as cores or kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3810 90 90      --- coatings for welding electrodes and rods Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3811

ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS, GUM INHIBITORS, VISCOSITY IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE) OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES AS MINERAL OILS

           
  - Anti-knock preparations :            
3811 11 00      -- Based on lead compounds kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3811 19 00      -- Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Additives for lubricating oils:            
3811 21 00      -- Containing petroleum oils or oils obtained from bituminous minerals kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3811 29 00      -- Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3811 90 00 - Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3812

PREPARED RUBBER ACCELERATORS; COMPOUND PLASTICISERS FOR RUBBER OR PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ANTIOXIDISING PREPARATIONS AND OTHER COMPOUND STABILISERS FOR RUBBER OR PLASTICS

           
3812 10 00 - Prepared rubber accelerators kg. Free 7.5% 10% BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3812 20 - Compound plasticisers for rubber or plastics:            
3812 20 10      --- Phthalate plasticisers kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3812 20 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
  -Anti-oxidising preparations and other compound stabilizers for rubber or plastics:            
3812 31 00 --Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2- dihydroquinoline (TMQ) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3812 39      -- Other:            
3812 39 10           --- Anti-oxidants for rubber kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3812 39 20           --- Softeners for rubber kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3812 39 30           --- Vulcanizing agents for rubber kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3812 39 90           --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3813 00 00

PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES

kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3814

ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS

           
3814 00

- Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers :

           
3814 00 10      --- Organic composite solvents and thinners, not kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3814 00 20      --- elsewhere specified or included Prepared paint or varnish removers kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3815

REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED

           
  - Supported catalysts :            
3815 11 00      -- With nickel or nickel compounds as the active substance kg. Free 7.5% 10% BCD: Nil1,4
 IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3815 12

     -- With precious metal or precious metal compounds as the active substance :

           
3815 12 10           --- Platinum or palladium catalysts with a base of activated carbon

kg.

Free

7.5%

 10% BCD: Nil1,4
  IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3815 12 90           --- Other kg. Free 7.5% 10% BCD: Nil1,4
  IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3815 19 00      -- Other kg. Free 7.5% - BCD: Nil1,4
  IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 5 per cent ad valorem

SAFTA: 5%
Korea: Nil
3815 90 00 - Other kg. Free 7.5% - BCD: 5%1,5
 IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3816 00 00

REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, INCLUDING DOLOMITE RAMMING MIX, OTHER THAN PRODUCTS OF HEADING 3801

kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
5%/18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil/2.5%
3817

MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE   OF   HEADING   2707 OR   2902

           
3817 00 -   Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902:            
       --- Mixed alkylbenzenes :            
3817 00 11           ---- Linear alkylbenzenes kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: 6%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3817 00 19           ---- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: 6%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
3817 00 20      --- Mixed alkylnaphthalenes kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: 6%
Australia: 4.3%
Malaysia: 5%
SAFTA: 5%
3818

CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS

           
3818 00

- Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics:

           
3818 00 10      --- Undefused silicon wafers kg. Free Free - BCD: Nil
IGST:
12%/18%

SWS: NIL
Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3818 00 90      --- Other kg. Free Free - BCD: Nil
IGST:
12%/18%

SWS: NIL
Korea: Nil
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
3819

HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS

           
3819 00 10      --- Hydraulic brake  fluids kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3819 00 90      --- Other kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3820 00 00

ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING FLUIDS

kg. Free 10% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3821 00 00

PREPARED CULTURE MEDIA FOR DEVELOPMENT OR MAINTENANCE OF MICRO-ORGANISM (INCLUDING VIRUSES AND THE LIKE) OR OF PLANT HUMAN OR ANIMAL CELLS

kg Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822

DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT UP IN THE FORM OF KITS, OTHER THAN THOSE OF HEADING 3006; CERTIFIED REFERENCE MATERIALS

           
 

- Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits:

           
3822 11 00      -- For malaria kg. Free 10%  - BCD: 5%3
 IGST:
12%
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822 12 00      -- For Zika and other diseases transmitted by mosquitoes of the genus Aedes kg. Free 10%  - BCD: 5%3
 IGST:
12%
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822 13 00      -- For blood-grouping kg. Free 10%  - BCD: 5%3
 IGST:
12%
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822 19      -- Other:            
3822 19 10           --- Pregnancy test kit kg. Free 10% - BCD: 5%3
 IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822 19 90           --- Other kg. Free 10% - BCD: 5%3
 IGST:
12%
Singapore: Nil
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822 90 - Other:            
3822 90 10      --- Certified reference materials kg. Free 30% - BCD: 5%3
 IGST:
12%
Singapore: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3822 90 90      --- Other kg. Free 30% - BCD: 10%
 IGST:
12%
Singapore: Nil
Australia: 5.7%
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3823

INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS

           
  - Industrial monocarboxylic fatty acids; acid oils from  refining :            
3823 11 00      -- Stearic acid kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3823 12 00      -- Oleic acid kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 5%
3823 13 00      -- Tall oil fatty acids kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3823 19 00      -- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 10%
3823 70 - Industrial fatty alcohols:            
3823 70 10      --- Cetyl alcohol kg. Free  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 28/2018  upto 24.05.2023
CVD:
N/N 01/2023  upto 03.05.2028
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 10%
3823 70 20      --- Lauryl alcohol kg. Free  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 28/2018  upto 24.05.2023
CVD:
N/N 01/2023  upto 03.05.2028
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 10%
3823 70 30      --- Oleyl alcohol kg. Free  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 28/2018  upto 24.05.2023
CVD:
N/N 01/2023  upto 03.05.2028
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 10%
3823 70 40      --- Stearyl alcohol kg. Free  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 28/2018  upto 24.05.2023
CVD:
N/N 01/2023  upto 03.05.2028
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 10%
3823 70 90      --- Other kg. Free  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 28/2018  upto 24.05.2023
CVD:
N/N 01/2023  upto 03.05.2028
Australia: Nil
Japan: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 10%
3824

PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED

           
3824 10 00 - Prepared binders for foundry moulds kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 30 00 - or cores Non-agglomerated metal carbides mixed  together or with metallic binders kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 40 - Prepared additives for cements, mortars or concretes:            
3824 40 10      --- Damp proof or water proof compounds kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 40 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 50 - Non-refractory mortars and concretes:            
3824 50 10      --- Concretes ready to use known as “Ready-mix Concrete (RMC)” kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 50 90      --- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 60 - Sorbitol other than that of sub-heading 2905 44:            
3824 60 10      --- In aqueous solution kg. Free 30% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: 5%
3824 60 90      --- Other kg. Free 30% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: 5%
  - Goods specified in Sub-heading Note 3 to this Chapter:            
3824 81 00      -- Containing oxirane (ethylene oxide) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 82 00      -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or poly- brominated biphenyls (PBBs) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 83 00      --  Containing tris(2, 3-dibromopropyl) phosphate kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 84 00      -- Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1- trichloro-2, 2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 85 00      -- Containing 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 86 00      -- Containing pentachlorobenzene (ISO) or hexach-lorobenzene (ISO) kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 87 00      -- Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 88 00      -- Containing tetra-, penta-, hexa-, hepta- or octabromo-diphenyl ethers kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 89 00      -- Containing short-chain chlorinated paraffins kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
  - Other:            
3824 91 00      -- Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl) methyl] methylphosphonate:   Free     BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 92 00      -- Polyglycol esters of methylphosphonic acid kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3824 99 00      -- Other kg.   17.5% - BCD: 2.5%1 /5%1 /7.5%
IGST:
18%

ADD:
N/N 57/2018  upto 12.12.2023
Singapore: Nil
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
Mauritius: 10 per cent ad valorem

SAFTA: 5%
Korea: Nil
3825

RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED; MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6 TO THIS CHAPTER

           
3825 10 00 - Municipal waste kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3825 20 00 - Sewage sludge kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3825 30 00 - Clinical waste kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Waste organic solvents:            
3825 41 00      -- Halogenated kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3825 49 00      -- Other kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3825 50 00 - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other wastes from chemical or allied industries:            
3825 61 00      -- Mainly containing organic constituents kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3825 69 00      -- Other kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3825 90 00 - Other kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
18%/NIL
UAE: Nil
Australia: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3826 00 00

BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR CONTAINING LESS THAN 70 % BY WEIGHT OF PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUSMINERALS

kg. Restricted 10% - BCD: Nil1,2,6 /5%1
IGST:
5%/12%
Singapore: Nil
UAE: Nil
Australia: 4%
Japan: Nil
SAFTA: 5%
Korea: Nil
3827

MIXTURES CONTAINING HALOGENATED DERIVATIVES OF METHANE, ETHANE OR PROPANE, NOT ELSEWHERE SPECIFIED OR INCLUDED

           
 

- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing   hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform):

           
3827 11 00

     -- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 12 00      --   Containing hydrobromofluorocarbons (HBFCs) kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 13 00      --   Containing carbon tetrachloride kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 14 00      -- Containing 1,1,1-trichloroethane (methyl chloroform) kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 20 00

- Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402)

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):

           
3827 31 00      -- Containing substances of sub-headings 2903 41 to 2903 48 kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 32 00      -- Other, containing substances of sub-headings 2903 71 to 2903 75 kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 39 00      -- Other kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 40 00 - Containing methyl bromide (bromomethane) or bromochloromethane kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):

           
3827 51 00      -- Containing trifluoromethane (HFC-23) kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 59 00      --   Other kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
Singapore: Nil
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
 

- Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):

           
3827 61 00      -- Containing 15% or more by mass of 1,1,1 -trifluoroethane (HFC-143a) kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 62 00

     -- Other, not included in the sub-heading above, containing 55% or more by mass of pentafluoroethane (HFC-125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 63 00

     -- Other, not included in the sub-headings above, containing 40% or more by mass of pentafluoroethane (HFC-125)

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 64 00

     -- Other, not included in the sub-headings above, containing 30% or more by mass of 1,1,1,2- tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 65 00

     -- Other, not included in the sub-headings above, containing 20% or more by mass of difluoromethane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125)

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 68 00

     -- Other, not included in the sub-headings above, containing substances of sub-headings 2903 41 to 2903 48

kg. Restricted  7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 69 00      -- Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3827 90 00 - Other kg. Free 7.5% - BCD: Nil1,2,6 /5%1
IGST:
18%

ADD:
N/N 76/2021  upto 21.12.2026
UAE: 4%
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)

2. If, -

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form as applicable and specified below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case

(1) Form for medicines used for treatment of Spinal Muscular Atrophy/Duchenne Muscular Dystrophy covered under sub-clause(iii) of clause (c) of S. No.607 of the Table.
Certificate No....………. of …...…….. (year)
Certified that the medicine………………….(name of the medicine) to be used for the treatment of ……………….............( patient name), is a life saving medicine used specifically for Spinal Muscular Atrophy /Duchenne Muscular Dystrophy and exemption from the payment of customs duty and Integrated GST is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.

or

(2) Form for life saving drugs or medicines, not covered under (1) above, being imported under clause (b) of S. No. 607 of the Table.

Certificate No....………. of …...…….. (year)
Certified that the drug / medicine………………….(name of the drug / medicine) to be used for the treatment of ……………….......( patient name), is a life saving drug / medicine for…………………..( disease name) and exemption from the payment of customs duty is recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.

and

(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. (Vide:- Notification No.50/2017-Condition No- 16)

3. If the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards. (Vide:- Notification No.50/2017-Condition No- 18)

4. If , the importer at the time of import,-

(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and (Vide:- Notification No.50/2017-Condition No- 22)

5 If the importer at the time of importation,-

(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; (Vide:- Notification No.50/2017-Condition No- 24)

6. 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.50/2017-Condition No- 48)