Heading 
No. 

Sub-heading 
No.  

Description of article 

Unit 

 Basic Customs Duty (Standard)

Exemption Notifications

 Basic Customs Duty (Preferential)

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Basic Excise Duty

Excise Duties & Cess Leviable Under Miscellaneous Acts

Education Cess 

Secondary & Higher Education Cess 

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

0801 

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

- Coconuts:

0801 11 00 

-- Desiccated 

Kg.

70% 

60%

2%

1%

4%

0

 0801 19

-- Other :

 0801 19 10

--- Fresh

Kg.

70% 

60%

2%

1%

4%

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

0

 0801 19 20

--- Dried

Kg.

70% 

60%

2%

1%

4%

0

 0801 19 90

--- Other

Kg.

70% 

60%

2%

1%

4%

0

- Brazil nuts :

0801 21 00 

-- In shell 

Kg.

30% 

20%

2%

1%

4%

0

0801 22 00 

-- Shelled 

Kg.

30% 

20%

2%

1%

4%

0

- Cashew nuts:

0801 31 00 

-- In shell 

Kg.

30% 

Nil

Free 

2%

1%

4%

0

 0801 32 

-- Shelled 

 0801 32 10

---Cashew kernel, broken

Kg.

30% 

20%

2%

1%

4%

0

 0801 32 20

---Cashew kernel, whole

Kg.

30% 

20%

2%

1%

4%

0

 0801 32 90

---Other 

Kg.

30% 

20%

2%

1%

4%

0

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. 30 per Kg. 

2%

1%

4%

0

0802 12 00 

-- Shelled 

Kg.

Rs.100 per Kg. 

Rs. 65 per Kg. 

Rs. 95 per Kg. 

2%

1%

4%

0

- Hazelnuts or filberts (Corylus spp.):

0802 21 00 

-- In shell 

Kg.

30% 

20%

2%

1%

4%

0

0802 22 00 

-- Shelled 

Kg.

30% 

20% 

2%

1%

4%

0

- Walnuts:

0802 31 00 

-- In shell 

Kg.

30% 

20% 

2%

1%

4%

0

0802 32 00 

-- Shelled 

Kg.

30% 

20% 

2%

1%

4%

0

0802 40 00 

- Chestnuts (Castanea spp.)

Kg.

30% 

20% 

2%

1%

4%

0

0802 50 00 

- Pistachios 

Kg.

10% 

20% 

2%

1%

4%

0

0802 60 00

-Macadamia nuts

Kg.

30% 

30%

20% 

2%

1%

4%

0

 0802 90

- Other :

--- Betel nuts :

0802 90 11

---- Whole

Kg.

100% 

30%

90% 

2%

1%

4%

0

0802 90 12

---- Split

Kg.

100% 

30%

90% 

2%

1%

4%

0

0802 90 13

---- Ground

Kg.

100% 

30%

90% 

2%

1%

4%

0

0802 90 19

---- Other

Kg.

100% 

30%

90% 

2%

1%

4%

0

0802 90 90

--- Other

Kg.

100% 

30%

90% 

2%

1%

4%

0

0803 00 00 

Bananas, including plantains, fresh or dried

Kg.

30% 

20% 

2%

1%

4%

0

0804 

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

0804 10

- Dates :

0804 10 10

--- Fresh (excluding wet dates)

Kg.

30% 

20% 

2%

1%

4%

0

0804 10 20

--- Soft (khayzur or wet dates)

Kg.

30% 

20% 

2%

1%

4%

0

0804 10 30

--- Hard (chhohara or kharek)

Kg.

30% 

20% 

2%

1%

4%

0

0804 10 90

--- Other

Kg.

30% 

20% 

2%

1%

4%

0

0804 20

- Figs :

0804 20 10

--- Fresh

Kg.

30% 

20% 

2%

1%

4%

0

0804 20 90

--- Other

Kg.

30% 

20% 

2%

1%

4%

0

0804 30 00 

- Pineapples 

Kg.

30% 

20% 

2%

1%

4%

0

0804 40 00 

- Avocados 

  Kg.

30% 

20% 

2%

1%

4%

0

0804 50

- Guavas, mangoes and mangosteens 

0804 50 10

--- Guavas, fresh or dried

Kg.

30% 

20% 

2%

1%

4%

0

0804 50 20

--- Mangoes, fresh

Kg.

30% 

20% 

2%

1%

4%

0

0804 50 30

--- Mangoes, sliced dried

Kg.

30% 

20% 

2%

1%

4%

0

0804 50 40

--- Mango pulp

Kg.

30% 

20% 

2%

1%

4%

0

0804 50 90

--- Other

Kg.

30% 

20% 

2%

1%

4%

0

 0805 

Citrus fruit, fresh or dried 

0805 10 00

- Oranges

Kg.

40%

30%

30%

2%

1%

4%

0

0805 20 00 

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

Kg.

30% 

20%

2%

1%

4%

0

0805 40 00 

- Grapefruit, including pomelos 

Kg.

25% 

15% 

2%

1%

4%

0

0805 50 00 

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

Kg.

40%

30%

30%

2%

1%

4%

0

0805 90 00 

- Other 

Kg.

30%

20%

2%

1%

4%

0

0806 

Grapes, fresh or dried 

0806 10 00 

- Fresh 

Kg.

40% 

30%

30% 

2%

1%

4%

0

0806 20 

- Dried :

0806 20 10

--- Raisins

Kg.

105/95 %

100%

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

90%* 

2%

1%

4%

0

0806 20 90

--- Other

Kg.

105/95 %

100%

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

90%* 

2%

1%

4%

0