Customs Tariff

Chapter 89

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 -89 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. 89 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 8901   Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods                                    
4 8901 10   - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds :                                    
5 8901 10 10 -- Ships u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
6 8901 10 20 -- Launches u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

 

Any Chapter Exemption General Exemptions                         2% 1%    
7 8901 10 30 -- Boats u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
8 8901 10 40 -- Barges u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
9 8901 10 90 -- Other u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
10 8901 20 00 - Tankers u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
11 8901 30 00 - Refrigerated vessels, other than those of subheading 8901 20 u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
12 8901 90 00 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 352

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
13 8902   Fishing vessels; factory ships and other vessels for processing or preserving fishery products                                    
14 8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products :                              
15 8902 00 10 -- Trawlers and other fishing vessels u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.353

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   0% Notification No. 82/1984-C.E. Dated 31/3/1984 Any Chapter Exemption General Exemptions                         2% 1%    
16 8902 00 90 -- Other u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   0% Notification No. 82/1984-C.E. Dated 31/3/1984 Any Chapter Exemption General Exemptions                         2% 1%    
17 8903   Yachts and other vessels for pleasure or sports; rowing boats and canoes                                    
18 8903 10 00 - Inflatable u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
19     - Other :                                    
20 8903 91 00 -- Sailboats, with or without auxiliary motor u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
21 8903 92 00 -- Motorboats, other than outboard motor boats u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
22 8903 99   -- Other :                                    
23 8903 99 10 -- Canoes u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
24 8903 99 90 -- Other u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
25 8904 00 00   Tugs and pusher craft u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.112

Any Chapter Exemption General Exemptions                         2% 1%    
26 8905   Light vessels, fire floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms                                      
27 8905 10 00 - Dredgers u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.353A

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.113

Any Chapter Exemption General Exemptions                         2% 1%    
28 8905 20 00 - Floating or submersible drilling or production platforms u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5% 1% Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111                         2% 1%    
29 8905 90   - Other :                                    
30 8905 90 10 -- Floating docks u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
31 8905 90 90 -- Other u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 353

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
32 8906   Other vessels, including warships and lifeboats other than rowing boats.                                    
33 8906 00 10 - Warships u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 354

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Restricted   0% Notification No. 82/1984-C.E. Dated 31/3/1984 Any Chapter Exemption General Exemptions                         2% 1%    
34 8906 00 90 - Other u 10%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 354

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   5%

1%

Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 01/2011-C.E. Dated 01/03/2011 S.No.111

Any Chapter Exemption General Exemptions                         2% 1%    
35 8907   Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons)                                    
36 8907 10 00 - Inflatable rafts u 10% Nil

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 588

 

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
37 8907 90 00 - Other u 10% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%    
38 8908 00 00   Vessels and other floating structures for breaking up u 10% 5%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 355

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

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 351 Any Chapter Exemption General exemptions .... 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl.No.10 Free   10% 10% Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 70

Notification No. 82/1984-C.E. Dated 31/3/1984

Any Chapter Exemption General Exemptions                         2% 1%