CHAPTER 94 (Chapter Notes)
Relevant Circulars |
Tariff Item | Description of goods | Unit | Policy |
Rate of duty
SWS : 10%
|
|||
Standard | Preferential Areas | Effective rate of duty | Specified countries | ||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
9401 | SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF | ||||||
9401 10 00 | - Seats of a kind used for aircraft | u | Free | 25% | - | IGST: 5% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 20 00 | - Seats of a kind used for motor vehicles | u | Free | 25% | - | IGST: 18% |
Singapore: Nil Japan: Nil Malaysia: 5% SAFTA: 5% |
- Swivel seats with variable height adjustment: | |||||||
9401 31 00 | -- Of wood | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 39 00 | -- Other | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Seats other than garden seats or camping equipment, convertible into beds: | |||||||
9401 41 00 | -- Of wood | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 49 00 | -- Other | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Seats of cane, osier, bamboo or similar materials: | |||||||
9401 52 00 | -- Of bamboo | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 53 00 | -- Of rattan | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 59 00 | -- Other | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Other seats, with wooden frames : | |||||||
9401 61 00 | -- Upholstered | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 69 00 | -- Other | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Other seats, with metal frames : | |||||||
9401 71 00 | -- Upholstered | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 79 00 | -- Other | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9401 80 00 | - Other seats | u | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Parts: | |||||||
9401 91 00 | -- Of wood | kg. | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil Thailand: Nil SAFTA: 5% Korea: Nil |
9401 99 00 | -- Other | kg. | Free | 25% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil Thailand: Nil SAFTA: 5% Korea: Nil |
9402 | MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING | ||||||
9402 10 | - Dentists', barbers' or similar chairs and parts thereof : | ||||||
9402 10 10 | --- Dentists' chairs and parts thereof | u | Free | 10% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9402 10 90 | --- Other | u | Free | 10% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9402 90 | - Other : | ||||||
9402 90 10 | --- Hospital beds with mechanical fittings | u | Free | 10% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9402 90 20 | --- Parts | u | Free | 10% | - | IGST: 18% |
Singapore: Nil UAE: 7% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9402 90 90 | --- Other | u | Free | 10% | - | IGST: 18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9403 | OTHER FURNITURE AND PARTS THEREOF | ||||||
9403 10 | - Metal furniture of a kind used in offices : | ||||||
9403 10 10 | --- Of steel | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9403 10 90 | --- Other | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9403 20 | - Other metal furniture : | ||||||
9403 20 10 | --- Of steel | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 20 90 | --- Other | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 30 | - Wooden furniture of a kind used in offices : | ||||||
9403 30 10 | --- Cabinetware | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: 14.3% Japan: Nil Malaysia: 5% Singapore: 5% SAFTA: 5% Korea: Nil |
9403 30 90 | --- Other | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Japan: Nil Malaysia: 5% Singapore: 5% SAFTA: 5% Korea: Nil |
9403 40 00 | - Wooden furniture of a kind used in the kitchen | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9403 50 | - Wooden furniture of a kind used in the bed room : | ||||||
9403 50 10 | --- Bed stead | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9403 50 90 | --- Other | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9403 60 00 | - Other wooden furniture | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 70 00 | - Furniture of plastics | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Malaysia: 5% SAFTA: 5% Korea: 6.25% |
- Furniture of other materials, including cane, osier, bamboo or similar materials : | |||||||
9403 82 00 | -- Of bamboo | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 83 00 | -- Of rattan | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 89 00 | -- Other | u | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Australia: 14.3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 90 00 | - Parts | kg. | 25% | - | IGST: 12%/18% |
Malaysia: Nil SAFTA: 5% Korea: Nil |
|
- Parts: | |||||||
9403 91 00 | -- Of wood | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: 14.3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9403 99 00 | -- Other | kg. | Free | 25% | - | IGST: 12%/18% |
UAE:
17.5% Chile: 80% Australia: 14.3% Japan: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9404 |
MATTRESS SUPPORTS; ARTICLES OF BEDDING
AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS
![]() |
||||||
9404 10 00 | - Mattress supports | kg. | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
- Mattresses : | |||||||
9404 21 | -- Of cellular rubber or plastics, whether or not covered : | ||||||
9404 21 10 | --- Of rubber | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 21 90 | --- Of plastic | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 29 | -- Of other materials : | ||||||
9404 29 10 | --- Spring interior | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Chile: 80% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9404 29 20 | --- Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 29 90 | --- other | u |
Free
![]() |
25% | - | IGST: 5%/12%/18% |
UAE: 10% Chile: 80% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 30 | - Sleeping bags : | ||||||
9404 30 10 | --- Filled with feathers or down | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 30 90 | --- Other | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 40 | - Quilts, bedspreads, eiderdowns and duvets (comforters): | ||||||
9404 40 10 | --- Quilts | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 40 20 | --- Bedspreads | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 40 30 | --- Eiderdowns | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 40 40 | --- Duvets (comforters) | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9404 90 00 | - Other | kg. | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9405 | LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED | ||||||
- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: | |||||||
9405 11 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9405 19 00 | -- Other | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
- Electric table, desk, bedside or floor-standing luminaires: | |||||||
9405 21 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9405 29 00 | -- Other | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
- Lighting strings of a kind used for Christmas trees: | |||||||
9405 31 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9405 39 00 | -- Other | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
- Other electric luminaires and lighting fittings: | |||||||
9405 41 00 | -- Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9405 42 00 | -- Other, designed for use solely with light-emitting diode (LED) light sources | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9405 49 00 | -- Other | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9405 50 00 | - Non-electrical luminaires and lighting fittings | u | Free | 25% | - |
BCD:
15% IGST: 5%/12%/18% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
- Illuminated signs, illuminated name-plates and the like: | |||||||
9405 61 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
9405 69 00 | -- Other | u | Free | 25% | - | IGST: 5%/12%/18% |
UAE: 10% Australia: 14.3% Japan: Nil SAFTA: 5% Korea: Nil |
- Parts : | |||||||
9405 91 00 | -- Of glass | kg. | Free | 25% | - | IGST: 5% |
UAE: 10% Australia: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9405 92 00 | -- Of plastics | kg. | Free | 25% | - | IGST: 5% |
UAE: 10% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9405 99 00 | -- Other | kg. | Free | 25% | - | IGST: 5% |
Singapore: Nil UAE: 10% Australia: 14.3% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 | PREFABRICATED BUILDINGS | ||||||
9406 10 | - Of wood: | ||||||
9406 10 10 | --- Green-houses | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 10 20 | --- For cold storage | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 10 30 |
--- Silos for storing ensilage
![]() |
u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 10 90 | --- Other | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 20 00 | - Modular building units, of steel | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 90 | - Other: | ||||||
9406 90 10 | --- Green-houses | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 90 20 | --- For cold storage | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 90 30 | --- Silos for storing ensilage | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |
9406 90 90 | --- Other | u | Free | 10% | - | IGST: 18% |
UAE: Nil Chile: 80% Australia: 4% Malaysia: Nil SAFTA: 5% Korea: Nil |