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Customs Tariff

Chapter 44

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
2 Effective rate of duty Exemption Notification related to specific heading Exemption Notification related to Chapter -44 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
3 4410 PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES
4 -Of wood:
5 4410 11 --Particle board:                                      
6 4410 11 10  ---Plain particle boards  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
7 4410 11 20  ---Insulation board and hardboard Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
8 4410 11 30  ---Veneered particle board, not having decorative veneers on any face Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
9 4410 11 90  ---Others  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
10 4410 12  --Oriented strand board (OSB):                                        
11 4410 12 10  ---Unworked or not further worked than sanded Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
12 4410 12 90  ---Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
13 4410 19 00  --Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
14 4410 90  -Other:
15 4410 90 10  ---Plain particle board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
16 4410 90 20  ---Insulation board and hard board Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
17 4410 90 30  ---Veneered particle board, not having decorative veneers on any face Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
18 1[4410 90 40 --- Of Coir Kg 10% - Any Chapter Exemption General exemptions
19 4410 90 50 --- Of jute fibre Kg 10% -] Any Chapter Exemption General exemptions
20 4410 90 90  ---Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
21 4411 FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES  
22 -Medium density fibre board (MDF):  
23 4411 12 00  --Of a thickness not exceeding 5mm Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
24 4411 13 00  --Of a thickness exceeding 5mm but not exceeding 9mm Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
25 4411 14 00  --Of a thickness exceeding 9mm Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
26 -Other:
27 4411 92 --Of a density exceeding 0.8 gm/cm3:                                          
28 ---Not mechanically worked or surface covered:
29 4411 92 11 ----Hardboard  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
30 4411 92 19 ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
31 ----Other:
32 4411 92 21 ----Hardboard  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
33 4411 92 29 ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
34 4411 93 

--Of a density exceeding 0.5 gm/cm3

but not exceeding 0.8 gm/cm3:

Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
35 ---Not mechanically worked or surface covered:
36 4411 93 11  ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
37 4411 93 19  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
38 ---Other:
39 4411 93 21 ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
40 4411 93 29  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
41 4411 94  --Of a density not exceeding 0.5 gm/cm3:                                                  
42 ---Not mechanically worked or surface covered:
43 4411 94 11  ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
44 4411 94 19  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
45 ---Other:
46 4411 94 21  ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
47 1[4411 94 22 ---- Of Coir Kg 10% - Any Chapter Exemption General exemptions Notification No. 43/2012-Cus (ADD) Dated 21/09/2012
48 4411 94 23 ---- Of jute fibre Kg 10% -] Any Chapter Exemption General exemptions Notification No. 43/2012-Cus (ADD) Dated 21/09/2012
49 4411 94 29  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Notification No. 43/2012-Cus (ADD) Dated 21/09/2012

Free
50 4412  PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
51 4412 10 00  -Of bamboo  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4%   Free
52 -Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
53 4412 31  --With at least one outer ply of tropical wood specified in Sub-heading Note 1 to this Chapter, namely:— Abura, Acajou, d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light red Meranti, Limba, Louro, Macaranduba, Mahogony, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari,Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti :
54 4412 31 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
55 4412 31 20  ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
56 4412 31 30  ---Other tea chest panels  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
57 4412 31 40  ---Marine and aircraft plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
58 4412 31 50  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
59 4412 31 90  ---Other  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
60 4412 32  --Other, with at least one outer ply of non-coniferous wood:                                                  
61 4412 32 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
62 4412 32 20 ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
63 4412 32 30  ---Marine and aircraft plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
64 4412 32 40  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
65 4412 32 90  ---Other  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
66 4412 39  --Other:                                                  
67 4412 39 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
68 4412 39 20 ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
69 4412 39 30  ---Marine and aircraft plywood m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
70 4412 39 40  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
71 4412 39 90  ---Other  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
72 -Other:
73 4412 94 00  --Blockboard, laminboard and battenboard m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
74 4412 99  --Other:                                                  
75 4412 99 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
76 4412 99 20  ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
77 4412 99 30  ---Marine and aircraft plywood m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
78 4412 99 40  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
79 4412 99 90 ---Other  m3 10%  Any Chapter Exemption General exemptions ...] 2% 1% 4% Free
80 4413 00 00 Densified wood, in blocks, plates, strips, or profile shapes Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
81 4414 00 00 Wooden frames for paintings, photographs, mirrors or similar objects Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
82 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
83 4415 10 00 -- Cases, boxes, crates, drums and similar packings; cable-drums u 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
84 4415 20 00 -- Pallets, box pallets and other load board; pallet collars u 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
85 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves :
86 4416 00 - Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves : :
87 4416 00 10 -- Casks, barrels, vats and tubs Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
88 4416 00 20 -- Other coopers' products Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
89 - Parts (of wood) :
90 4416 00 91 -- Riven or sawn staves of wood not further prepared Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
91 4416 00 99 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
92 4417 00 00 Tools, tools bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood kg. 10%  Any Chapter Exemption General exemptions 2% 1% 4% Free
93 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
94 4418 10 00 -- Windows, french-windows and their frames Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
95 4418 20 - Doors and their frames and thresholds :
96 4418 20 10 -- Flush doors Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
97 4418 20 20 -- Frames and thresholds of flush doors Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
98 4418 20 90 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
99 4418 40 00 -- Shuttering for concrete constructional work Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
100 4418 50 00 -- Shingles and shakes Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
101 4418 60 00  -Posts and beams  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
102 -Assembled flooring panels :
103 4418 71 00  --For mosaic floors  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
104 4418 72 00  --Other, multilayer  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
105 4418 79 00  --Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
106 4418 90 00 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
107 4419 Tableware and kitchenware, of wood
108 4419 00 - Tableware and kitchenware, of wood :
109 4419 00 10 -- Tableware Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
110 4419 00 20 -- Kitchenware Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
111 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94
112 4420 10 00 -- Statuettes and other ornaments, of wood Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
113 4420 90 - Other :
114 4420 90 10 -- Wood marquetry and inlaid wood Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
115 4420 90 90 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
116 4421 Other articles of wood
117 4421 10 00 -- Clothes hangers Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
118 4421 90 - Other :
119 - Spools, cops, bobbins, sewing thread reels and the like, of turned wood :
120 4421 90 11 -- For cotton machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
121 4421 90 12 -- For jute machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
122 4421 90 13 -- For silk regenerated and synthetic fibres machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
123 4421 90 14 -- For other machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
124 4421 90 19 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
125 4421 90 20 -- Wood paving blocks Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
126 4421 90 30 -- Match splints Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
127 4421 90 40 -- Pencil slates Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
128 4421 90 50 -- Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
129 4421 90 60 -- Parts of domestic decorative articles used as tableware and kitchenware Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
130 4421 90 70 -- Articles of densified wood not elsewhere included or specified Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
131 4421 90 90 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free

1. Inserted vide Notification No. 109/2008-Cus (NT) Dated 24/9/2008

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