Heading 
No. 

Sub-heading 
No.  

Description of article 

Unit 

 Basic Customs Duty (Standard)

Basic Customs Duty (Effective)

 Basic Customs Duty (Preferential)

CVD

Excise Duties & Cess Leviable Under Miscellaneous Acts

Education Cess on CVD

Secondary & Higher Education Cess on CVD

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Customs Exemptions

Central Excise Exemptions

(1) 

(2) 

(3) 

(4)

(5) 

(6)

(7) 

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

0801 

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled 

- Coconuts:

0801 11 00 

-- Desiccated 

Kg.

70% 

70%

60%

0

2%

1%

4%

 0801 19

-- Other :

 0801 19 10

--- Fresh

Kg.

70% 

70%

60%

0

2%

1%

4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 40

 0801 19 20

--- Dried

Kg.

70% 

70%

60%

0

2%

1%

4%

 0801 19 90

--- Other

Kg.

70% 

70%

60%

0

2%

1%

4%

- Brazil nuts :

0801 21 00 

-- In shell 

Kg.

30% 

30%

20%

0

2%

1%

4%

0801 22 00 

-- Shelled 

Kg.

30% 

30%

20%

0

2%

1%

4%

- Cashew nuts:

0801 31 00 

-- In shell 

Kg.

30% 

30%

Free 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 01-03-2002 Sl. No. 12

 0801 32 

-- Shelled 

 0801 32 10

---Cashew kernel, broken

Kg.

30% 

30%

20%

0

2%

1%

4%

 0801 32 20

---Cashew kernel, whole

Kg.

30% 

30%

20%

0

2%

1%

4%

 0801 32 90

---Other 

Kg.

30% 

30%

20%

0

2%

1%

4%

0802 

Other nuts, fresh or dried, whether or not shelled or peeled  almonds :

- Almonds:

0802 11 00

-- In shell 

Kg.

Rs. 35 per Kg. 

Rs. 35 per Kg. 

Rs. 30 per Kg. 

0

2%

1%

4%

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

0802 12 00 

-- Shelled 

Kg.

Rs.100 per Kg. 

Rs. 65 per Kg. 

Rs. 95 per Kg. 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 14

- Hazelnuts or filberts (Corylus spp.):

0802 21 00 

-- In shell 

Kg.

30% 

30%

20%

0

2%

1%

4%

0802 22 00 

-- Shelled 

Kg.

30% 

30%

20% 

0

2%

1%

4%

- Walnuts:

0802 31 00 

-- In shell 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0802 32 00 

-- Shelled 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0802 40 00 

- Chestnuts (Castanea spp.)

Kg.

30% 

30%

20% 

0

2%

1%

4%

0802 50 00 

- Pistachios 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0802 60 00

-Macadamia nuts

Kg.

30% 

30%

20% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 15

 0802 90

- Other :

--- Betel nuts :

0802 90 11

---- Whole

Kg.

100% 

30%

90% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 15

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 4

0802 90 12

---- Split

Kg.

100% 

30%

90% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 15

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 4

0802 90 13

---- Ground

Kg.

100% 

30%

90% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 15

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 4

0802 90 19

---- Other

Kg.

100% 

30%

90% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 15

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 4

0802 90 90

--- Other

Kg.

100% 

30%

90% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 15

0803 00 00 

Bananas, including plantains, fresh or dried

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

0804 10

- Dates :

0804 10 10

--- Fresh (excluding wet dates)

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 10 20

--- Soft (khayzur or wet dates)

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 10 30

--- Hard (chhohara or kharek)

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 10 90

--- Other

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 20

- Figs :

0804 20 10

--- Fresh

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 20 90

--- Other

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 30 00 

- Pineapples 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 40 00 

- Avocados 

  Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 50

- Guavas, mangoes and mangosteens 

0804 50 10

--- Guavas, fresh or dried

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 50 20

--- Mangoes, fresh

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 50 30

--- Mangoes, sliced dried

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 50 40

--- Mango pulp

Kg.

30% 

30%

20% 

0

2%

1%

4%

0804 50 90

--- Other

Kg.

30% 

30%

20% 

0

2%

1%

4%

 0805 

Citrus fruit, fresh or dried 

0805 10 00

- Oranges

Kg.

40%

30%

30%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 16

0805 20 00 

- Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids 

Kg.

30% 

30%

20%

0

2%

1%

4%

0805 40 00 

- Grapefruit, including pomelos 

Kg.

25% 

25%

15% 

0

2%

1%

4%

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

0805 50 00 

- Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

Kg.

40%

30%

30%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 16

0805 90 00 

- Other 

Kg.

30%

30%

20%

0

2%

1%

4%

0806 

Grapes, fresh or dried 

0806 10 00 

- Fresh 

Kg.

40% 

30%

30% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 16

0806 20 

- Dried :

0806 20 10

--- Raisins

Kg.

100%*

(Old 105 %)

100%

90%* 

( Old 95 % )

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 481

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 22/2007-Cus Dated 1/3/2007 Sl. No. 1

0806 20 90

--- Other

Kg.

100%*

(Old 105 %)

100%

90%* 

( Old 95 % )

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 481

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 22/2007-Cus Dated 1/3/2007 Sl. No. 1

0807 

Melons (including watermelons) and papaws (papayas), fresh 

- Melons (including watermelons):

0807 11 00 

-- Watermelons 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0807 19 00 

-- Other 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0807 20 00 

- Papaws (Papayas) 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0808 

Apples, pears and quinces, fresh

0808 10 00 

- Apples 

Kg.

50% 

50%

40% 

0

2%

1%

4%

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

0808 20 00 

- Pears and quinces 

Kg.

35% 

30%

25% 

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 16

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 

0809 10 00 

- Apricots 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0809 20 00 

- Cherries 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0809 30 00 

- Peaches, including nectarine 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0809 40 00

- Plums and sloes 

Kg.

25% 

25%

15% 

0

2%

1%

4%

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

0810

Other fruit, fresh 

0810 10 00 

- Strawberries 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0810 20 00 

- Raspberries, blackberries, mulberries and loganberries 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0810 40 00 

- Cranberries, bilberries and other fruits of the genus Vaccinium

Kg.

30% 

30%

20% 

0

2%

1%

4%

0810 50 00 

- Kiwi fruit 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0810 60 00

- Durians

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90

- Other :

0810 90 10

--- Pomegranates

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90 20

--- Tamarind, fresh

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90 30

--- Sapota ( chico )

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90 40

--- Custard-apple (Ata)

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90 50

--- Bore

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90 60

--- Lichi

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0810 90 90

--- Other

Kg.

30%

15%

20%

0

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 17

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 

0811 10

- Strawberries :

0811 10 10

--- Containing added sugar

Kg.

30%

30%

20%

0

2%

1%

4%

0811 10 20

--- Not containing added sugar

Kg.

30%

30%

20%

0

2%

1%

4%

0811 10 90

--- Other

Kg.

30%

30%

20%

0

2%

1%

4%

0811 20

- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 

0811 20 10

--- Containing added sugar

Kg.

30%

30%

20%

0

2%

1%

4%

0811 20 20

--- Not containing added sugar

Kg.

30%

30%

20%

0

2%

1%

4%

0811 20 90

--- Other

Kg.

30%

30%

20%

0

2%

1%

4%

0811 90

- Other :

0811 90 10

--- Containing added sugar

Kg.

30%

30%

20%

0

2%

1%

4%

0811 90 90

--- Other

Kg.

30%

30%

20%

0

2%

1%

4%

0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 

0812 10 00 

- Cherries 

Kg.

30%

30%

20%

0

2%

1%

4%

0812 90

- Other :

0812 90 10

--- Mango slices in brine

Kg.

30%

30%

20%

0

2%

1%

4%

0812 90 90

--- Other

Kg.

30%

30%

20%

0

2%

1%

4%

0813

Fruits, dried, other than that of heading mixtures of nuts or dried fruits of this Chapter 

0813 10 00 

- Apricots 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0813 20 00 

- Prunes 

Kg.

25% 

25%

15% 

0

2%

1%

4%

0813 30 00 

- Apples 

Kg.

30% 

30%

20% 

0

2%

1%

4%

 0813 40

- Other fruit :

0813 40 10

--- Tamarind, dried

Kg.

30% 

30%

20% 

0

2%

1%

4%

0813 40 20

--- Singoda whole (water nut) 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0813 40 90

--- Other 

Kg.

30% 

30%

20% 

0

2%

1%

4%

0813 50

- Mixtures of nuts or dried fruits of this Chapter :

0813 50 10

--- Mixtures of nuts

Kg.

30% 

30%

20% 

0

2%

1%

4%

0813 50 20

--- Mixtures of dried fruits

Kg.

30% 

30%

20% 

0

2%

1%

4%

0814 00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

Kg.

30% 

30%

20% 

0

2%

1%

4%