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Customs Tariff

Chapter 48

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 48 Exemption Notification related to any chapter heading General Exemptions Education Cess Exemption from Customs 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

 

4815 00 00

Omitted      
4

4816

 

Carbon-paper , self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

 

 

 

5

4816 20

 

-Self-copy paper :

 

 

 

6

 

4816 20 10

--Duplicating paper, cut to size

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 35/2005-Cus Dated 13/4/2005 Free
7

 

4816 20 20

--Paper for tax machine

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 35/2005-Cus Dated 13/4/2005 Free
8

 

4816 20 90

--- Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 35/2005-Cus Dated 13/4/2005 Free
9

4816 90

 

--Other

 

 

 

10

 

4816 90 10

--Other copying or transfer papers (ex-cluding printed transfer) cut to size whether or not put up in boxes

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
11

 

4816 90 20

--Calculating machine paper in rolls and strips not exceeding 15 cm in width

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
12

 

4816 90 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
13

4817

 

Envelops, letter cards, plain postcards and correspondence; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 

 

 

 

14

 

4817 10 00

--Envelopes

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
15

 

4817 20 00

--Letter cards, plain postcards and correspondence cards

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
16

4817 30 

 

-Boxes, pouches, wallets and writing compendiums ,of paperboard,containing an assortment of paper stationery:

 

 

 

17

 

4817 30 10

--Writing blocks

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
18

 

4817 30 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
19

4818

 

Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing  tissues, towels, table cloth, seviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 

 

 

 

20

 

4818 10 00

-Toilet paper

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
21

 

4818 20 00

-Handkerchief, cleaning or facial tissues and towels

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
22

 

4818 30 00

--Tablecloths and serviettes

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
23

4818 40

 

-Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles :

 

 

 

24

 

4818 40 10

--Baby and clinical diapers

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
25

 

4818 40 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
26

 

4818 50 00

--Articles of apparel and clothing accessories

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
27

 

4818 90 00

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
28

4819

 

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboards of a kind used in offices, shops or the like

 

 

 

29

4819 10

 

-Cartons, boxes and cases, of corrugated paper or paperboard :

 

 

 

30

 

4819 10 10

--Boxes

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
31

 

4819 10 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
32

4819 20

 

-Folding cartons, boxes and cases, of non corrugated paper or paperboard :

 

 

 

33

 

4819 20 10

--Cartons, boxes, cases, intended for the packing of match sticks

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
34

 

4819 20 20

--- Boxes

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
35

 

4819 20 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
36

 

4819 30 00

-Sacks and bags having a base of a width of 40 cm or more

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
37

 

4819 40 00

--Other sacks and bags, including cones

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
38

4819 50

 

-Other packing containers, including record sleeves :

 

 

 

39

 

4819 50 10

--Made of corrugated paper or paper board

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
40

 

4819 50 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
41

 

4819 60 00

-Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
42

4820

 

Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose leaf or other), folders, file covers, manifold business forms, inter leaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.

 

 

 

43

4820 10

 

-Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles:

 

 

 

44

 

4820 10 10

--Registers, account books

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
45

 

4820 10 20

--Letter pads

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
46

 

4820 10 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
47

 

4820 20 00

-Exercise books

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
48

 

4820 30 00

-Binders (other than book covers), folders and file covers

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
49

 

4820 40 00

-Manifold business forms and interleaved carbon sets

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
50

 

4820 50 00

-Albums for samples or for collections

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
51

4820 90

 

Other :

 

 

 

52

 

4820 90 10

--Blotting papers cut to size

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
53

 

4820 90 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
54

4821

 

Paper or paperboard labels of all kinds, whether or not printed

 

 

 

55

4821 10

 

-Printed :

 

 

 

56

 

4821 10 10

--Paper tags

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
57

 

4821 10 20

--Labels

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
58

 

4821 10 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
59

4821 90

 

-Other :

 

 

 

60

 

4821 90 10

--Labels

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
61

 

4821 90 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
62

4822

 

Bobbins, spools, cops and similar sup ports of paper pulp, paper or paperboard (whether or not perforated or hardened)

 

 

 

63

 

4822 10 00

-Of a kind used for winding textile yarn

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
64

4822 90

 

-Other :

 

 

 

65

 

4822 90 10

--Paper tubes

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
66

 

4822 90 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Free
67 4823     OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES            
68

 

4823 20 00

-Filter paper and paperboard

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
69

 

4823 40 00

-Rolls, sheets and dials, printed for self- recoding apparatus

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
70     -Trays, dishes, plates, cups and the like, of paper or paperboard:            
71   4823 61 00  --Of bamboo 

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
72   4823 69 00  --Other 

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
73

4823 70

 

-Moulded or pressed articles of paper pulp :

 

 

 

74

 

4823 70 10

--Paper pulp moulded trays

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
75

 

4823 70 20

--Wood pulp board

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
76

 

4823 70 30

--Articles made of paper mache other than artware and moulded or pressed goods of wood pulp

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
77

 

4823 70 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
78

4823 90

 

 -Other :

 

 

 

79

 

 

--Braille paper, cellulose insole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns  made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or paper-board, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, containing melamine curing  agents or catalysts), compressed together in one or more operations; decorative laminates :

 

 

 

80

 

4823 90 11

--Braille paper

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
81

 

4823 90 12

--Cellulose in sole board or sheet

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
82

 

4823 90 13

--Packing and wrapping paper

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
83

 

4823 90 14

--Paper for cigarette filter tips

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
84

 

4823 90 15

--Paper  cone for loud speaker

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
85

 

4823 90 16

--Patterns made of papers for leather footwear, leather garments and goods

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
86

 

4823 90 17

--Patterns made of paper for articles of apparel and clothing accessories

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
87

 

4823 90 18

--Products consisting of sheets of paper or paperboard, impregnated , coated or covered  with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or with out curing agents or catalysts), compressed together in one or more operations

kg

 

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
88

 

4823 90 19

--Decorative laminates

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
89

 

 

Pre-punched card; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like:

 

 

 

90

 

4823 90 21

--Pre-punched cards

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
91

 

4823 90 22

--Monotype and news tape paper in strips with perforated edges, not exceeding 15 cm in width

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
92

 

4823 90 23

--Typewriting paper cut to size

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
93

 

4823 90 30

--Plain or embossed seals made of paper, laminated paper or paper gaskets

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free
94

 

4823 90 90

--Other

kg

10% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 140 Any Chapter Exemption General exemptions

 

2% 1% 4% Notification No. 36/2004-Cus Dated 9/2/2004 Free

 

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