Customs Tariff

 CHAPTER 19

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 Notifications 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-19 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.19 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 1901    Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included                                               
4 1901 10   - Preparations for infant use, put up for retail sale :                                  
5   1901 10 10 --- Malted milk (including powder) Kg.

50% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 43 Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% 1% Notification 1/2011 dated 03.01.2011 S.No.10 Any Chapter Exemption General Exemptions                       2% 1%    
6   1901 10 90 --- Other Kg.

50% 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 43 Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% 1% Notification 1/2011 dated 03.01.2011 S.No.10 Any Chapter Exemption General Exemptions                       2% 1%    
7   1901 20 00  - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.9

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 20/2009-CE (NT) Dated 18/08/2009

Any Chapter Exemption General Exemptions                       2% 1%    
8 1901 90   - Other :                                  
9   1901 90 10 --- Malt extract Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.9

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7 Any Chapter Exemption General Exemptions                       2% 1%    
10   1901 90 90 --- Other Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.9

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10%

 

 

 

Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

 

Any Chapter Exemption General Exemptions                       2% 1%    
11 1902   Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared                                   
12     - Uncooked pasta, not stuffed or otherwise prepared :                                  
13   1902 11 00  -- Containing eggs  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% Nil or 1% Notification No. 3/2006-CE Dated 1/3/2006

Notification 1/2011 dated 03.01.2011 S.No.11

Any Chapter Exemption General Exemptions                       2% 1%    
14   1902 19 00  -- Other  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% Nil or 1% Notification No. 3/2006-CE Dated 1/3/2006

Notification 1/2011 dated 03.01.2011 S.No.11

Any Chapter Exemption General Exemptions                       2% 1%    
15 1902 20   - Stuffed pasta, whether or not cooked or otherwise prepared :                                  
16   1902 20 10 --- Cooked Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% Nil or 1% Notification No. 3/2006-CE Dated 1/3/2006

Notification 1/2011 dated 03.01.2011 S.No.11

Any Chapter Exemption General Exemptions                       2% 1%    
17   1902 20 90 --- Other Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% Nil or 1% Notification No. 3/2006-CE Dated 1/3/2006

Notification 1/2011 dated 03.01.2011 S.No.11

Any Chapter Exemption General Exemptions                       2% 1%    
18 1902 30   - Other pasta :                                  
19   1902 30 10 --- Dried Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% Nil or 1% Notification No. 3/2006-CE Dated 1/3/2006

Notification 1/2011 dated 03.01.2011 S.No.11

Any Chapter Exemption General Exemptions                       2% 1%    
20   1902 30 90 --- Other Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% Nil or 1% Notification No. 3/2006-CE Dated 1/3/2006

Notification 1/2011 dated 03.01.2011 S.No.11

Any Chapter Exemption General Exemptions                       2% 1%    
21 1902 40   - Couscous :                                  
22   1902 40 10 --- Unprepared Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7 Any Chapter Exemption General Exemptions                       2% 1%    
23   1902 40 90 --- Other Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7 Any Chapter Exemption General Exemptions                       2% 1%    
24 1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  Kg.

50% 

30% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 447 Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   5% 1% Notification 1/2011 dated 03.01.2011 S.No.12 Any Chapter Exemption General Exemptions                       2% 1%    
25 1904   Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included                                   
26 1904 10   - Prepared food obtained by the swelling or roasting of cereals or cereal products :                                  
27   1904 10 10 --- Corn flakes Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% or 5% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 3/2006-CE Dated 1/3/2006 s.no. 17A

Any Chapter Exemption General Exemptions                       2% 1%    
28   1904 10 20 --- Paws, Mudi and the like Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10%,1%or 5%

 

Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification 1/2011 dated 03.01.2011 S.No.13

 

Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.3

Any Chapter Exemption General Exemptions                       2% 1%    
29   1904 10 30 --- Bulgur wheat Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% or 5% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 3/2006-CE Dated 1/3/2006 s.no. 17A

Any Chapter Exemption General Exemptions                       2% 1%    
30   1904 10 90 --- Other Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% or 5% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 3/2006-CE Dated 1/3/2006 s.no. 17A

Any Chapter Exemption General Exemptions                       2% 1%    
31   1904 20 00  - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free 30

 

 

Old[35]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.11

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7 Any Chapter Exemption General Exemptions                       2% 1%    
32   1904 30 00  -- Bulgur wheat Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   10% 10% or 5% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 3/2006-CE Dated 1/3/2006 s.no. 17A

Any Chapter Exemption General Exemptions                       2% 1%    
33   1904 90 00  - Other  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Free   10% 10% or 5% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 3/2006-CE Dated 1/3/2006 s.no. 17A

Any Chapter Exemption General Exemptions                       2% 1%    
34 1905   Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products                                   
35   1905 10 00  - Crispbread : Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl.No.41 Free   0% Any Chapter Exemption General Exemptions                       2% 1%    
36   1905 20 00  - Gingerbread and the like  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free   0% Any Chapter Exemption General Exemptions                       2% 1%    
37     - Sweet biscuits; waffles and wafers :       2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41       s                                  
38   1905 31 00  -- Sweet biscuits Kg.

45% 

30% Notification No. 21/2002-Cus Dated 1/3/2006 Sl. No. 44 Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free 30

 

 

Old[35]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.12

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% Nil or 5% Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 18 & 18A

Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.2

Any Chapter Exemption General Exemptions                       2% 1%    
39 1905 32   -- Waffles and wafers :                                  
40     --- Communion wafers :                                  
41   1905 32 11 ---- Coated with chocolate or containing chocolate Kg.

45% 

30% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 44 Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free 30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.13

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7 Any Chapter Exemption General Exemptions                       2% 1%    
42   1905 32 19 ---- Other Kg.

45% 

30% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 44 Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free 30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.15

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% Nil or 5% Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 19 

Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.2

Any Chapter Exemption General Exemptions                       2% 1%    
43   1905 32 90 --- Other Kg.

45% 

30% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 44 Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free 30

 

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.13, 14 & 15

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 10% or 5% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 7

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 19

Any Chapter Exemption General Exemptions                       2% 1%    
44   1905 40 00  - Rusks, toasted bread and similar toasted products  Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free   0% Any Chapter Exemption General Exemptions                       2% 1%    
45 1905 90    - Other :                                  
46   1905 90  10 --- Pastries and cakes Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free   10% 5% Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 20 Any Chapter Exemption General Exemptions                       2% 1%    
47   1905 90  20 --- Biscuits not elsewhere specified or included Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free 30

 

 

Old[35]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.12

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]

  10% 5% Notification No. 3/2006-CE Dated 1/3/2006 s.no. 18

Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.2

Any Chapter Exemption General Exemptions                       2% 1%    
48 1905 90  30 --- Extruded or expanded products, savoury or salted Kg.    30%  Any Chapter Exemption General exemptions         ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free   0% Any Chapter Exemption General Exemptions                       2% 1%    
49   1905 90  40 --- Papad Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free   0% Any Chapter Exemption General Exemptions                       2% 1%    
50   1905 90  90 --- Other Kg.

30% 

Any Chapter Exemption General exemptions

... 

2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 Free   0% Any Chapter Exemption General Exemptions                       2% 1%