Customs Tariff
CHAPTER 24
| 1 |
Heading No. |
Sub-heading No. |
Description of article |
Unit |
Tariff value US $ (Per Metric Tonne) |
Basic Customs Duty (Standard) |
Exemption Notifications |
Basic Customs Duty (Preferential) |
Customs Education Cess | Customs Secondary & Higher Education Cess | Addl. Customs Duty/ Special CVD | Additional Duty on High Speed Diesel Oil | Additional Duty on Motor Spirit (Petrol) | Additional duty on import of alcoholic liquors | Anti-dumping Duty |
NATIONAL CALAMITY CONTINGENT DUTY |
Safeguard Duty | Policy | ||||||||||
| 2 | Effective rate of duty | Exemption Notification related to specific heading | Exemption Notification related to Chapter -24 | Exemption Notification related to any chapter heading | General Exemptions | Education Cess | Education Cess | Secondary & Higher Education Cess | Exemption from Customs Secondary & Higher Education Cess | Additional Custom Duty | Exemption from Additional Custom Duty | Additional Duty | Exemption on high speed diesel oil from additional duty. | Additional Duty | Additional duty on alcoholic liquors | Exemption from additional duty on alcoholic liquors | NCCD | Exemption from NCCD. | ||||||||||
| 3 |
2401 |
|
Unmanufactured tobacco; tobacco refuse |
|
|
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| 4 |
2401 10 |
|
- Tobacco, not stemmed or stripped : |
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| 5 | 2401 10 10 | --- Flue cured Virginia tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 6 | 2401 10 20 | --- Sun cured country (natu) tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 7 | 2401 10 30 | --- Sun cured virginia tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 8 | 2401 10 40 | --- Burley tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 9 | 2401 10 50 | --- Tobacco for manufacture of bidis, not stemmed | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 10 | 2401 10 60 | --- Tobacco for manufacture of chewing tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 11 | 2401 10 70 | ---Tobacco for manufacture of cigar and cheroot | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 12 | 2401 10 80 | --- Tobacco for manufacture of hookah tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 13 | 2401 10 90 | --- Other | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 14 |
2401 20 |
|
- Tobacco, partly or wholly stemmed/stripped : |
|||||||||||||||||||||||||
| 15 | 2401 20 10 | --- Flue cured Virginia tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 16 | 2401 20 20 | --- Sun cured country (natu) tobaco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 17 | 2401 20 30 | --- Sun cured Virginia tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 18 | 2401 20 40 | --- Burely tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 19 | 2401 20 50 | --- Tobacco for manufacture of biris | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 20 | 2401 20 60 | --- Tobacco for manufacture of chewing tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 21 | 2401 20 70 | --- Tobacco for manufacture of cigar and cheroot | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 22 | 2401 20 80 | --- Tobacco for manufacture of hookah tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 23 | 2401 20 90 | --- Other | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 24 |
|
2401 30 00 |
- Tobacco refuse |
Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | ||||||||||||||||
| 25 |
2402 |
|
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
|
|
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| 26 |
2402 10 |
|
- Cigars, cheroots and cigarillos, containing tobacco : |
|||||||||||||||||||||||||
| 27 | 2402 10 10 | --- Cigar and cheroots | Tu |
60% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 28 | 2402 10 20 | --- Cigarillos | Tu |
60% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 29 |
2402 20 |
|
- Cigarettes containing tobacco : |
|||||||||||||||||||||||||
| 30 | 2402 20 10 | --- Other than filter cigarettes, of length not exceeding 60 millimetres | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% |
Rs.20 per thousand |
Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 31 | 2402 20 20 | --- Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Rs.60 per thousand | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 32 | 2402 20 30 | --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% |
Rs.90 per thousand |
Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 33 | 2402 20 40 | --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Rs.145 per thousand | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 34 | 2402 20 50 | --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% |
Rs.190 per thousand |
Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 35 | 2402 20 90 | --- Other | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Rs.235 per thousand | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 36 |
2402 90 |
|
- Other : |
|||||||||||||||||||||||||
| 37 | 2402 90 10 | --- Cigarettes of tobacco substitutes | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 4% | Rs.150 per thousand | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 38 | 2402 90 20 | --- Cigarillos of tobacco substitutes | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 4% | Free | |||||||||||||||||
| 39 | 2402 90 90 | --- Other | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 40 |
2403 |
|
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences |
|
|
|||||||||||||||||||||||
| 41 |
2403 10 |
|
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion : |
|||||||||||||||||||||||||
| 42 | 2403 10 10 | --- Hookah or gooduku tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 43 | 2403 10 20 | --- Smoking mixtures for pipes and cigarettes | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 45% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 44 | --- Biris : | |||||||||||||||||||||||||||
| 45 |
|
2403 10 31 |
---- Other than paper rolled biris, manufactured without the aid of machine |
Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Rs.1.00 per thousand | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | ||||||||||||||
| 46 | 2403 10 39 | ---- Other | Tu |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Rs.2.00 per thousand | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 47 | 2403 10 90 | --- Other | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 48 | - Other: | |||||||||||||||||||||||||||
| 49 |
|
2403 91 00 |
-- "Homogenised" or "reconstituted" tobacco |
Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 4% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | |||||||||||||||
| 50 |
2403 99 |
|
- Other : |
|||||||||||||||||||||||||
| 51 | 2403 99 10 | --- Chewing tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 52 | 2403 99 20 | --- Preparations containing chewing tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 53 | 2403 99 30 | --- Jarda scented tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 54 | 2403 99 40 | --- Snuff | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 55 | 2403 99 50 | --- Preparations containing snuff | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 56 | 2403 99 60 | --- Tobacco extracts and essence | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 4% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||
| 57 | 2403 99 70 | --- Cut-tobacco | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | Free | |||||||||||||||||
| 58 | 2403 99 90 | --- Other | Kg. |
30% |
Any Chapter Exemption | General exemptions |
... |
2% | 1% | 0% | 10% | Notification No. 29/2008-Cus Dated 1/3/2008 | Free | |||||||||||||||