Customs Tariff

Chapter - 1

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 MRP Valuation Tariff Valuation

Basic Excise Duty

Exemption Notification  

Excise Duties & Cess Leviable Under Miscellaneous Acts Additional Duties of Excise (Goods of Special Importance Act) Additional Duty on Textile & Textile Articles Additional duty on High speed Diesel Oil Additional duty on Motor Spirit Special Additional duty on Motor Spirit & High speed Diesel Oil  Additional Duty on Pan Masala & Certain Tobacco Products Special Excise Duty

Education Cess

Secondary & Higher Education Cess  

NATIONAL CALAMITY CONTINGENT DUTY

2

Effective rate of duty

Exemption Notification related to specific heading Exemption Notification related to Chapter -1 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   Abatement as a percentage of retail sale price Notifications     Effective rate of duty Exemption related to  Specific Heading Exemption related to chapter No.1 Exemption related Any chapter General Exemption   Duty Exemption Notification Duty Exemption Notification     Special Additional duty on Motor Spirit & High speed Diesel Oil Exemption from Special Additional duty on Motor Spirit & High speed Diesel Oil   Special Excise Duty Exemption from Special Excise Duty     NCCD Exemption from NCCD
3

0101

 

Live horses, asses, mules and hinnies 

 

 

 

  

 

 

 

 

     

 

                                 

 

     
4

0101 10

 

-Pure-bred breeding animals

 

                                                 
5

 

0101 10 10

--- Horses:

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445 Any Chapter Exemption General exemptions

...

2% 1%

4%

Restricted``    

NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
6

 

0101 10 20

---Asses

U

 30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445 Any Chapter Exemption General exemptions

  ...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
7

 

0101 10 90

---Other

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445 Any Chapter Exemption General exemptions

...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
8

0101 90

 

-Other

 

 

 

 

 

   

 

     

 

                                         
9

 

0101 90 10

---Horses for Polo

U

   30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445 Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
10

 

0101 90 20

--- Asses, mules and hinnies as live  stock

U

  30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445 Any Chapter Exemption General exemptions

...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
11

 

0101 90 90

---Other

U

  30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445 Any Chapter Exemption General exemptions

  ...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
12

0102

 

Live bovine animals

 

 

 

 

   

 

       

 

                                         
13

0102 10

 

- Pure-bred breeding animals

 

 

 

 

 

   

 

     

 

                                         
14

 

0102 10 10

---Bulls, Adult

U

   30%

5%

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

Notification No. 21/2011-Cus Dated 1/3/2011 

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
15

 

0102 10 20

---Cows, adult

U

    30%

5%

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

Notification No. 21/2011-Cus Dated 1/3/2011  

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
16

 

0102 10 30

---Buffaloes, Adult and claves

U

   30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
17

 

0102 10 90

---Other

U

  30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
18

0102 90

 

- Other

 

 

 

 

 

   

 

     

 

                                         
19

 

0102 90 10

---Bulls, Adult

U

30%

5%

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

Notification No. 21/2011-Cus Dated 1/3/2011  

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
20

 

0102 90 20

---Buffaloes, Adult and claves

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
21

 

0102 90 90

---Other

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
22

0103

 

Live swine

 

 

 

 

   

 

     

 

                                         
23

 

0103 10 00

-Pure-bred breeding animals 

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
24

 

 

- Other

 

 

 

 

 

   

 

     

 

                                         
25

 

0103 91 00

--Weighing less than 50 kg.

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
26

 

0103 92 00

--Weighing 50 kg. or more

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
27

0104

 

Live sheep and goats

 

 

 

 

   

 

       

 

                                         
28

0104 10

 

-Sheep

 

 

 

 

 

   

 

     

 

                                         
29

 

0104 10 10

---Sheep including lamb for breeding purpose

U

30%

5%

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

Notification No. 21/2011-Cus Dated 1/3/2011  

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
30

 

0104 10 90

---Other

U

30%

..

  Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
31

 

0104 20 00

-Goats

U

30%

5%

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

Notification No. 21/2011-Cus Dated 1/3/2011  

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
32

0105

 

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

 

 

 

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 2  

 

Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

 

   

 

       

 

                                         
33

 

 

- Weighing not more than 185 g:

 

 

 

 

 

   

 

     

 

                                         
34

 

0105 11 00

--Fowls of the species Gallus domesticus

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
35

 

0105 12 00

-- Turkeys

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
36

 

0105 19 00

--Other 

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
37

 

 

- Other: 

 

 

 

 

 

   

 

     

 

                                         
38

 

0105 94 00

--Fowls of the species Gallus domesticus

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions ... 2% 1%

 

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA        
39

 

0105 99 00

--Other

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

...

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
40

0106

 

Other live animals

 

 

 

 

   

 

       

 

                                         
41

 

 

-Mammals

 

 

 

 

 

   

 

     

 

                                         
42

 

0106 11 00

--Primates

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

        ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
43

 

0106 12 00

--Whales, dolphins and porpoises (Mammals of the order Cetacea); manatees and dugongs (Mammals of the order Sirenia)

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

  ...

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
44

 

0106 19 00

--Other

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

      ....

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
45

 

0106 20 00

--Reptiles (Including snakes and turtles)

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

      ....

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
46

 

 

-Birds

 

 

 

 

 

   

 

     

 

                                         
47

 

0106 31 00

--Birds of prey

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

      ....

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
48

 

0106 32 00

--Psittaciformes (Including Parrots, Parakeets, Macaws and Cockatoos)

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

 

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
49

 

0106 39 00

--Other

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

      ....

2% 1%

4%

 Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
50

0106 90

 

-Other

 

 

 

 

 

   

 

     

 

                                         
51

 

0106 90 10

---Bees and other insects, not elsewhere included or specified

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

       ....

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
52

 

0106 90 20

---Pureline Stock

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

      ....

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%    
53

 

0106 90 90

---Other 

U

30%

..

  Notification No. 21/2002-Cus Dated 1/3/2002; Sl. No. 445   Any Chapter Exemption General exemptions

      ....

2% 1%

4%

Restricted     NA

0

      Any Chapter Exemption General Exemptions

NA

NA NA NA NA NA NA NA   NA NA NA 0% 0%