CHAPTER 82 (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)
8201	HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS  , MATTOCKS  , PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS  AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY.
8201 10 00	- Spades and shovels	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: NIL	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8201 30 00	- Mattocks, picks, hoes and rakes	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: NIL	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8201 40 00	- Axes, bill hooks and similar hewing tools	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: NIL	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8201 50 00	- Secateurs and similar one-handed pruners and shears (including poultry shears)	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: NIL	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8201 60 00	- Hedge shears, two-handed pruning shears and similar two-handed shears	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: NIL	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8201 90 00	- Other hand tools of a kind used in agriculture horticulture or forestry	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: NIL	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202	HAND SAWS; BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES)
8202 10	- Hand saws :
8202 10 10	--- Metal working hand saws	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 10 20	--- Wood working and similar hand saws	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 10 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 20 00	- Band saw blades	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Circular saw blades (including slitting or slotting saw blades):
8202 31 00	-- With working part of steel	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8202 39 00	-- Other, including parts	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 40 00	- Chain saw blade	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Other saw blades :
8202 91	-- Straight saw blades, for working metal:
8202 91 10	--- Machine operated	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 91 20	--- Hand operated	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 99	-- Other:
8202 99 10	--- Hacksaw frames	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8202 99 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8203	FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPECUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS
8203 10 00	- Files, rasps and similar tools	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8203 20 00	- Pliers (including cutting pliers), pincers, tweezers and similar tools	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8203 30 00	- Metal cutting shears and similar tools	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8203 40	- Pipe-cutters, bolt croppers, perforating punches and similar tools :
8203 40 10	--- Perforating punches and pipe cutters	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8203 40 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8204	HAND-OPERATED SPANNERS AND WRENCHES  (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES
	- Hand-operated spanners and wrenches:
8204 11	-- Non-adjustable :
8204 11 10	--- Spanners	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8204 11 20	--- Wrenches	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8204 12	-- Adjustable :
8204 12 10	--- Spanners	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8204 12 20	--- Wrenches	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8204 20 00	- Interchangeable spanner sockets, with or without handles	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8205	HAND TOOLS (INCLUDING GLAZIERS’ DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES; CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE-TOOLS OR WATER-JET CUTTING MACHINES; ANVILS  ; PORTABLE FORGES; HAND-OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS
8205 10 00	- Drilling, threading or tapping tools	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 20 00	- Hammers and sledge hammers	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 30 00	- Planes, chisels  , gouges and similar cutting tools for working wood	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 40 00	- Screwdrivers	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Other hand tools (including glaziers’ diamonds) :
8205 51	-- Household tools :
8205 51 10	--- Can or cork openers	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 51 90	--- Other	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 59	-- Other:
8205 59 10	--- Grease guns (excluding compressed air type)	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 59 20	--- Metal working hand tools	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 59 30	--- Hand tools for specified uses, such as watch making tools, goldsmith tools	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 59 40	--- Forks other than those of headings 8201 and 8215	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 59 90	--- Other	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 60 00	- Blow lamps	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 70 00	- Vices, clamps and the like	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 90	- Other, including sets of articles of two or more sub-headings of this heading:
8205 90 10	--- Anvils  and portable forges	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 90 20	--- Grinding wheels with frame, hand or pedal-operated	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 90 30	--- Sets of articles of two or more of the foregoing sub headings	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8205 90 90	--- Other	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: 4% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8206	TOOLS OF TWO OR MORE OF THE HEADINGS 8202 TO 8205, PUT UP IN SETS FOR RETAIL SALE
8206 00	- Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale :
8206 00 10	--- Garage tools in sets	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8206 00 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207	INTERCHANGEABLE TOOLS F OR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES F OR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS
	- Rock drilling or earth boring tools :
8207 13 00	-- With working part of cermets	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8207 19 00	-- Other, including parts	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207 20 00	- Dies for drawing or extruding metal	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207 30 00	- Tools for pressing, stamping or punching	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8207 40	- Tools for tapping or threading :
8207 40 10	--- Chasers	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207 40 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207 50 00	- Tools for drilling, other than for rock drilling	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207 60	- Tools for boring or broaching:
8207 60 10	--- Reamers	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207 60 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8207	- Tools for milling :
8207 70 10	--- Cutters	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8207 70 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8207 80 00	- Tools for turning	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8207 90	- Other interchangeable tools:
8207 90 10	--- For metal working hand tools	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8207 90 20	--- For wood working hand tools	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8207 90 30	--- Lathe tools and tool belts	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8207 90 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8208	KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES
8208 10 00	- For metal working	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 20 00	- For wood working	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 30 00	- For kitchen appliances or for machines used by the food industry	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 40 00	- For agricultural, horticultural or forestry machines	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 90	- Other :
8208 90 10	--- Knives and cutting blades for paper cutting machines	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 90 20	--- Bell skiving knives	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 90 30	--- Band knives for splitting machine	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 90 40	--- Cutting and clicking dies	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8208 90 90	--- Other	u	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8209	PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF CERMETS
8209 00	- Plates, sticks, tips and the like for tools, unmounted, of cermets:
8209 00 10	--- Tungsten carbide tips	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8209 00 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8210 00 00	HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 KG. OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING OF FOOD OR DRINK	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8211	KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF HEADING 8208, AND BLADES THEREFOR
8211 10 00	- Sets of assorted articles	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Other :
8211 91 00	-- Table knives having fixed blades	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8211 92 00	-- Other knives having fixed blades	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8211 93	-- Knives having other than fixed blades:
8211 93 10	--- Pocket knives	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8211 93 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8211 94 00	-- Blades	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8211 95 00	-- Handles of base metal	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8212	RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS)
8212 10	- Razors :
8212 10 10	--- Twin type shaving	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8212 10 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8212 20	- Safety razor blades, including razor blade blanks in strips:
	--- Safety razor blades :
8212 20 11	---- Disposable catridge blades	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8212 20 19	---- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8212 20 20	--- Safety razor blade blanks, in strips	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8212 90 00	- Other parts	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil/5%
8213 00 00	SCISSORS, TAILORS’ SHEARS AND SIMILAR SHEARS, AND BLADES THEREFOR	kg.	Free	10	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8214	OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CHOPPERS AND MINCING KNIVES, PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES)
8214 10	- Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor:
8214 10 10	--- Paper knives, letter openers, erasing knives, pencil sharpeners	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 12%/18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8214 10 90	--- Blades	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 12%/18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8214 20	- Manicure or pedicure sets and instruments (including nail files):
8214 20 10	--- Nail cutters	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 12%/18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8214 20 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 12%/18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8214 90	- Other :
8214 90 10	--- Handles of cutlery of base metal	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 12%/18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8214 90 90	--- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 12%/18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8215	SPOONS, FORKS, LADLES, SKIMMERS, CAKE SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE
8215 10 00	- Sets of assorted articles containing at least one article plated with precious metal	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8215 20 00	- Other sets of assorted articles	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Other :
8215 91 00	-- Plated with precious metal	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8215 99 00	-- Other	kg.	Free	10%	-	BCD: Nil1,3 /10%2 IGST: 18%	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,-
(1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies out of India for repairs; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said dies were equal to-
(i) the aggregate of-
(a)labour charges for such repair;
(b)cost of materials used in such repair ;
(c)any other charges paid by the importer for repair of such dies; and
(ii) the insurance and freight charges, both ways. (Vide:- Notification No.50/2017-Condition No- 43)

3. 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)