Heading
No. 

Sub-heading 
No.

Description of goods 

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

Education Cess

Secondary & Higher Education Cess  

Effective rate of duty

Education Cess

Additional Custom Duty

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter 

0401 10 00 

- Of a fat content, by weight, not exceeding 1%. 

Kg.

30%

... 

  2%

  1%

4%

NIL

0401 20 00 

- Of a fat content, by weight, exceeding 1% but not exceeding 6% 

Kg.

30%

... 

  2%

  1%

4%

NIL

0401 40 00 

- Of a fat content, by weight, exceeding 6% but not exceeding 10%

Kg.

30%

... 

  2%

  1%

4%

NIL

Kg.

30%

NIL

0402 

Milk and cream, concentrated or containing added sugar or other sweetening matter 

0402 10

- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 

0402 10 10

---Skimmed Milk

Kg.

60%

  2%

  1%

4%

NIL

0402 10 20

--- Milk food for babies

Kg.

60%

  2%

  1%

4%

NIL

0402 10 90

--- Other

Kg.

60%

  2%

  1%

4%

NIL

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% 

0402 21 00 

-- Not containing added sugar or other sweetening matter 

Kg.

60%

  2%

  1%

4%

NIL

0402 29

-- Other 

0402 29 10

---Whole Milk

Kg.

30%

  2%

  1%

4%

NIL

0402 29 20

--- Milk for babies

Kg.

30%

  2%

  1%

4%

NIL

0402 29 90

---Other

Kg.

30%

  2%

  1%

4%

NIL

-  Other: 

0402 91

-- Not containing added sugar or other sweetening matter 

0402 91 10

--- Condensed Milk

Kg.

30%

  2%

  1%

4%

12%

NIL 

0402 91 90

--- Other

Kg.

30%

  2%

  1%

4%

NIL

0402 99 

-- Other 

0402 99 10

--- Whole Milk

Kg.

30%

  2%

  1%

4%

NIL

0402 99 20

--- Condensed Milk

Kg.

30%

  2%

  1%

4%

12%

NIL 

Notification No.12/2012--CE Dated 1/3/2006 Sl. No. 1

0402 99 90

--- Other

Kg.

30%

  2%

  1%

4%

NIL

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit nuts or cocoa 

0403 10 00 

- Yogurt 

Kg.

30%

... 

  2%

  1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 22

NIL

0403 90

- Other 

0403 90 10

--- Butter Milk

Kg.

30%

  2%

  1%

4%

NIL

0403 90 90

--- Other

Kg.

30%

  2%

  1%

4%

NIL

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 

0404 10

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :

0404 10 10

--- Whey, concentrated, evaporated or condensed, liquid or semi-solid

Kg.

30%

  2%

  1%

4%

NIL

0404 10 20

--- Whey, dry, blocks and powdered

Kg.

30%

  2%

  1%

4%

NIL

0404 10 90

--- Other

Kg.

30%

  2%

  1%

4%

NIL

0404 90 00 

- Other 

Kg.

30%

  2%

  1%

4%

NIL

0405

Butter and other fats and oils derived from milk; dairy spreads 

0405 10 00 

- Butter 

Kg.

40%

... 

  2%

  1%

4%

NIL

0405 20 00 

- Dairy spreads 

Kg.

40%

... 

  2%

  1%

4%

NIL

0405 90

- Other :

0405 90 10

--- Butter Oil

Kg.

40%

  2%

  1%

4%

NIL

0405 90 20

--- Ghee

Kg.

40%

  2%

  1%

4%

NIL

0405 90 90

--- Other

Kg.

40%

  2%

  1%

4%

NIL

0406 

Cheese and curd 

0406 10 00 

- Fresh (unripened or uncured) cheese, including whey cheese and curd 

Kg.

30%

... 

  2%

  1%

4%

NIL

0406 20 00 

- Grated or powdered cheese, of all kind 

Kg.

30%

... 

  2%

  1%

4%

NIL

0406 30 00 

- Processed cheese, not grated or powdered 

Kg.

30%

... 

  2%

  1%

4%

NIL

0406 40 00 

- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

Kg.

30%

... 

  2%

  1%

4%

NIL

0406 90 00 

- Other 

Kg.

40%

... 

  2%

  1%

4%

NIL

0407

Birds' eggs, in shell, fresh, preserved or cooked 

... 

  2%

  1%

4%

NIL

... 

  2%

  1%

4%

NIL

... 

  2%

  1%

4%

NIL

... 

  2%

  1%

4%

NIL

... 

  2%

  1%

4%

NIL

... 

  2%

  1%

4%

NIL

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 

- Egg yolks:

0408 11 00 

-- Dried 

Kg.

30%

... 

  2%

  1%

4%

NIL

0408 19 00 

-- Other 

Kg.

30%

... 

  2%

  1%

4%

NIL

- Other:

0408 91 00 

-- Dried 

Kg.

30%

... 

  2%

  1%

4%

NIL

0408 99 00 

-- Other 

Kg.

30%

... 

  2%

  1%

4%

NIL

0409 

Natural honey 

Kg.

60%

... 

  2%

  1%

4%

NIL

0410

Edible products of animal origin, not elsewhere specified or included 

0410 00 

Edible products of animal origin, not elsewhere specified or included: 

0410 00 10

--- Of wild animals

Kg.

30%

          ... 

  2%

  1%

4%

NIL

0410 00 20

--- Turtle eggs and Salanganes nests ("birds nests")

Kg.

30%

          ... 

  2%

  1%

4%

NIL

0410 00 90

--- Other

Kg.

30%

          ... 

4%

NIL