CHAPTER 95 (Chapter Notes)
Tariff Item | Description of goods | Unit | Policy |
Rate of duty
SWS : 10%
|
|||
Standard | Preferential Areas | Effective rate of duty | Specified countries | ||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
9501 | OMITTED | ||||||
9502 | OMITTED | ||||||
9503 | TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE ("SCALE") MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALLKINDS | ||||||
9503 00 | - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds: | ||||||
9503 00 10 | --- Electronic | u |
Free
![]() |
70% | - |
IGST:
5%/12%/18% SWS: NIL |
Mauritius:
14% Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 6.25% Singapore: 35% |
9503 00 20 | --- Non electronic | u |
Free
![]() |
70% | - |
IGST:
5%/12%/18% SWS: NIL |
Mauritius:
14% Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 6.25% Singapore: 35% |
--- Parts: | |||||||
9503 00 91 | ---- Of electronic toys | u |
Free
![]() |
70% | - |
BCD:
25%1 IGST: 5%/12%/18% |
Chile:
80% Japan: Nil Malaysia: Nil Malaysia: Nil SAFTA: 5% Korea: 6.25% Singapore: 12.5% |
9503 00 99 | ---- Other | u |
Free
![]() |
70% | - |
IGST:
5%/12%/18% SWS: NIL |
Chile:
80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: 6.25% Singapore: 35% |
9504 | VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT | ||||||
9504 20 00 | - Articles and accessories for billiards of all kinds | u | Free | 20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9504 30 00 | - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | u | Free | 20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9504 40 00 | - Playing cards | u | Free | 20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9504 50 00 | - Video game consoles and machines, other than those of sub-heading 9504 30 | u |
Free
![]() |
20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9504 90 | - Other : | ||||||
9504 90 10 | --- Chess set, all types | u | Free | 20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9504 90 20 | --- Carrom board, with or without coins and strikers | u | Free | 20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9504 90 90 | --- Other | u | Free | 20% | - |
BCD:
5%1 IGST: 12%/18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9505 | FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES | ||||||
9505 10 00 | - Articles for Christmas festivities | kg. | Free | 20% | - | IGST: 18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9505 90 | - Other : | ||||||
9505 90 10 | --- Magical equipments | kg. | Free | 20% | - | IGST: 18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9505 90 90 | --- Other | kg. | Free | 20% | - | IGST: 18% |
Australia:
Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 | ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS | ||||||
- Snow-skis and other snow-ski equipment : | |||||||
9506 11 00 | -- Skis | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 12 00 | -- Ski-fastenings (ski-bindings) | kg. | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 19 00 | -- Other | kg. | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Water-skis, surf-boards, sailboards and other water-sport equipment : | |||||||
9506 21 00 | -- Sailboards | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 29 00 | -- Other | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Golf clubs and other golf equipment : | |||||||
9506 31 00 | -- Clubs, complete | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 32 00 | -- Balls | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 39 00 | -- Other | kg. | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 40 00 | - Articles and equipment for table-tennis | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Tennis, badminton or similar rackets, whether or not strung : | |||||||
9506 51 00 | -- Lawn-tennis rackets, whether or not strung | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 59 | -- Other : | ||||||
9506 59 10 | --- Squash or racketball badminton rackets, whether or not strung | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 59 90 | --- Other | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Balls, other than golf balls and table-tennis balls : | |||||||
9506 61 00 | -- Lawn-tennis balls | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 62 | -- Inflatable : | ||||||
9506 62 10 | --- Football | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 62 20 | --- Volley ball | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 62 30 | --- Basket ball | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 62 90 | --- Other | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 69 | -- Other : | ||||||
9506 69 10 | --- Hockey ball | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 69 20 | --- Cricket ball | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 69 30 | --- Golf ball | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 69 40 |
--- Rugby ball
![]() |
u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 69 90 | --- Other | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9506 70 00 | - Ice skates and roller skates, including skating boots with skates attached | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Other : | |||||||
9506 91 | -- Articles and equipment for general physical exercise, gymnastics or athletics : | ||||||
9506 91 10 | --- Boxing equipment | kg. | Free | 10% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9506 91 90 | --- Other | kg. | Free | 10% | - |
BCD: Nil IGST: 12%/18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil |
9506 99 | -- Other : | ||||||
9506 99 10 | --- Badminton shuttle cocks | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 20 | --- Leg pads and bats for cricket | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 30 | --- Shoulder pads for football | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 40 | --- Hockey sticks and blades | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 50 | --- Polo sticks including blades, shafts and heads | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 60 | --- Sports net | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 70 | --- Tennis and badminton racket pressures | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 80 | --- Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9506 99 90 | --- Other | u | Free | 20% | - |
BCD: Nil IGST: 12%/18% |
Singapore: Nil UAE: Nil Japan: Nil SAFTA: 5% Korea: Nil |
9507 | FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY “BIRDS” (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES | ||||||
9507 10 00 | - Fishing rods | u | Free | 20% | - | IGST: 5%/12% |
UAE: 14% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9507 20 00 | - Fish-hooks, whether or not snelled | kg. | Free | 20% | - | IGST: 5%/12% |
Singapore: Nil UAE: 14% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9507 30 00 | - Fishing reels | u | Free | 20% | - | IGST: 5%/12% |
UAE: 14% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9507 90 | - Other : | ||||||
9507 90 10 | --- Fish landing and butterfly nets | u | Free | 20% | - | IGST: 5%/12% |
Singapore: Nil UAE: 14% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9507 90 90 | --- Other | u | Free | 20% | - | IGST: 5%/12% |
Singapore: Nil UAE: 14% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 | TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES | ||||||
9508 10 00 | - Travelling circuses and travelling menageries | kg. | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
- Amusement park rides and water park amusements: | |||||||
9508 21 00 | -- Roller coasters | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 22 00 |
-- Carousels
![]() |
u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 23 00 | -- Dodge’em cars | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 24 00 | -- Motion simulators and moving theatres | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 25 00 | -- Water rides | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 26 00 | -- Water park amusements | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 29 00 | -- Other | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 30 00 | - Fairground amusements | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
9508 40 00 | - Travelling theatres | u | Free | 20% | - | IGST: 18% |
UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil |
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)