Customs Tariff 

Chapter 89

Heading
No. 

Sub-heading
No. 

Description of article

Unit

Basic Customs Duty (Standard)

Basic Customs Duty (Effective)

Basic Customs Duty (Preferential)

CVD

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)
8901   Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods      
8901 10   - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds :      
8901 10 10 -- Ships u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 10 20 -- Launches u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 10 30 -- Boats u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 10 40 -- Barges u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 10 90 -- Other u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 20 00 - Tankers u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 30 00 - Refrigerated vessels, other than those of subheading 8901 20 u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8901 90 00 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 350

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

8902   Fishing vessels; factory ships and other vessels for processing or preserving fishery products      
8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products :
8902 00 10 -- Trawlers and other fishing vessels u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

8902 00 90 -- Other u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

8903   Yachts and other vessels for pleasure or sports; rowing boats and canoes      
8903 10 00 - Inflatable u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
    - Other :      
8903 91 00 -- Sailboats, with or without auxiliary motor u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8903 92 00 -- Motorboats, other than outboard motor boats u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8903 99   -- Other :      
8903 99 10 -- Canoes u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8903 99 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8904 00 00   Tugs and pusher craft u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

8905   Light vessels, fire floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms      
8905 10 00 - Dredgers u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353A

8905 20 00 - Floating or submersible drilling or production platforms u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8905 90   - Other :      
8905 90 10 -- Floating docks u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

8905 90 90 -- Other u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

8906   Other vessels, including warships and lifeboats other than rowing boats.      
8906 10 00 - Warships u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 354

8906 90 00 - Other u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 354

8907   Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons)      
8907 10 00 - Inflatable rafts u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8907 90 00 - Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351
8908 00 00   Vessels and other floating structures for breaking up u 10% * ( Old 12.5% ) 5% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 355

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 10

* Changes w.e.f. enactment of Finance Bill, please click Second Schedule of Finance Bill 2007