Customs Tariff

Chapter 49

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 -49 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. 49 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 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.              
4 4901 10 - In single sheets, whether or not folded :              
5 4901 10 10 Printed books Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 160 Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Restricted   Nil Any Chapter Exemption General Exemptions         2% 1%    
6 4901 10 20 Pamphlets, booklets, brochures, leaflets and similar printed matter Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 160 Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
7 - Other:              
8 4901 91 00 - Dictionaries and encyclopaedias, and serial instalments thereof Kg. 10%  ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Restricted   Nil Any Chapter Exemption General Exemptions         2% 1%    
9   4901 99 00 - Other Kg.   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 160 Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Restricted

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
10 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.              
11 4902 10 - Appearing at least four times a week :              
12 4902 10 10 -- Newspapers Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
13 4902 10 20 -- Journals and periodicals Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
14 4902 90 - Other :              
15 4902 90 10 -- Newspapers Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
16 4902 90 20 -- Journals and periodicals Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
17 4903 Children s picture, drawing or colouring books.              
18 4903 00 - Children s picture, drawing or colouring books :              
19 4903 00 10 -- Picture books Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
20 4903 00 20 -- Drawing or colouring books Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
21 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 17 Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
22 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed              
23 4905 10 00 - Globes Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
24 - Other:              
25 4905 91 00 - In book form Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
26 4905 99 - Other :              
27 4905 99 10 -- Geographical, hydrological, astronomical maps or charts Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
28 4905 99 90 -- Other Kg. Free Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
29 4906 00 00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand written texts; photographic reproduction or sensitised paper and carbon copies of the foregoing Kg. 10%  0% Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.162 Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
30 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title              
31 4907 00 - Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title :              
32 4907 00 10 -- Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 163 Any Chapter Exemption General exemptions ... 2% 1% 4% Restricted   Nil Any Chapter Exemption General Exemptions         2% 1%    
33 4907 00 20 -- Bank notes Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 163 Any Chapter Exemption General exemptions ... 2% 1% 4% Restricted

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
34 4907 00 30 -- Documents of title conveying the right to use Information Technology software Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.163 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 157 Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
35 4907 00 90 -- Other Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.163 Any Chapter Exemption General exemptions ... 2% 1% 4% Restricted

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
36 4908 Transfers (decalcomanias)              
37 4908 10 00 - Transfer (decalcomanias), vitrifiable Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 38 Any Chapter Exemption General Exemptions         2% 1%    
38

4908 90 00 - Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 38 Any Chapter Exemption General Exemptions         2% 1%    
39 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings              
40 4909 00 - Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings :              
41 4909 00 10 -- Greeting or wedding cards Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 & 159 Any Chapter Exemption General exemptions ... 2% 1% 4% Free   5% 1% Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 69 Any Chapter Exemption General Exemptions         2% 1%    
42 4909 00 90 -- Other Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  5% 1% Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 69 Any Chapter Exemption General Exemptions         2% 1%    
43 4910 Calendars of any kind, printed, including calendar blocks              
44 4910 00 - Calendars of any kind, printed, including calendar blocks :              
45 4910 00 10 -- Advertising calendar Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 159 Any Chapter Exemption General exemptions ... 2% 1% 4% Free   5% 1% Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 70 Any Chapter Exemption General Exemptions         2% 1%    
46 4910 00 90 -- Other Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 159 Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  5% 1% Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 70 Any Chapter Exemption General Exemptions         2% 1%    
47 4911 Other printed matter, including printed picture and photographs              
48 4911 10 - Trade advertising material, commercial catalogues and the like :              
49 4911 10 10 -- Posters,  printed Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
50 4911 10 20 -- Commercial catalogues Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
51 4911 10 30 -- Printed inlay cards Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
52 4911 10 90 -- Other Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 & 159 Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%    
53 - Other:              
54 4911 91 00 - Pictures, designed and photographs Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.164 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158

 

Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 48 Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
55 4911 99 - Other :              
56 4911 99 10 -- Hard copy (printed) of computer software Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
57 4911 99 20 -- Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 164 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158

 

Any Chapter Exemption General exemptions ... 2% 1% 4% Free   Nil Any Chapter Exemption General Exemptions         2% 1%    
58 4911 99 90 -- Other Kg. 10%  Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 158 & 159 Any Chapter Exemption General exemptions ... 2% 1% 4% Free

 

  Nil Any Chapter Exemption General Exemptions         2% 1%