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Customs Tariff 

CHAPTER 3

1

Heading 
No.

Sub-heading 
No. 

Description of goods

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 -3

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.3

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

0307

 

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

 

 

 

 

 

 

 

 

 

 

- Oysters :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0307 11 00

--Live, fresh or chilled

Kg.

30%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 12 00

--Frozen

kg.

30%

0307 19 00

--Other

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

5

 

 

- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :

 

 

 

 

 

 

 

 

 

 

6

 

0307 21 00 

-- Live, fresh or chilled 

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 22 00

--Frozen

kg.

30%

0307 29  00

other

kg

30%

8

 

 

-Mussels (Mytilus spp., Perna spp.):

 

 

 

 

 

 

 

 

 

 

9

 

0307 31 00 

-- Live, fresh or chilled 

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 32 00

frozen

kg

30%

10

 0307 39

 

-- Other 

 

 

 

 

 

 

 

 

 

 

11

 

 0307 39 10

---Clams, Clam Meat (bivalves-Victorita Spp., Mertrix Spp., and Katalysia Spp.

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

12

 

 0307 39 90

---Other

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

13

 

 

- Cuttle fish and squid

 

 

 

 

 

 

 

 

 

 

14

 0307 42

 

-- Live, fresh or chilled 

 

 

 

 

 

 

 

 

 

 

15

 

0307 42 10

---Cuttle fish

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

16

 

0307 42 20

--- Squid

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 43

--frozen:

0307 43 10

Cuttle fish

Kg.

30%

0307 43 20

Whole squids

Kg.

30%

0307 43 30

Squid tubes

Kg.

30%

17

 0307 49

 

-- Other :

 

 

 

 

 

 

 

 

 

 

18

 

0307 49 10

---Cuttle fish

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

19

 

0307 49 20

--- Whole Squids

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 49 30

--- Squids tubes

Kg.

30%

20

 

0307 49 40

--Dried squids

kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

21

 

0307 49 90

--- Other

Kg.

30%

Any Chapter Exemption

General exemptions

 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

22

 

 

- Octopus (Octopus spp.):

 

 

 

 

 

 

 

 

 

 

23

 

0307 51 00 

-- Live, fresh or chilled 

Kg.

30%

Any Chapter Exemption

General exemptions

...

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 52 00

Frozen

Kg.

30%

24

 

0307 59 00 

-- Other 

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

25

 

0307 60 00 

- Snails, other than sea snails 

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

26

 

 

- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27

 

0307 71 00 

-- Live, fresh or chilled 

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 33

Free

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 72 00

-Frozen

kg.

30%

0307 79 00 

--Other 

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

--Abalone (Haliotis spp.) and stromboid conchs(strombus spp.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0307 81 00

--Live, fresh or chilled abalone (haliotis spp.)

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 82 00

--Live, fresh or chilled stromboid conchs(strombus spp.)

Kg.

30%

0307 83 00

Frozen abalone (haliotis spp.)

kg

30%

0307 84 00

Frozen stromboid conchs(strombus spp)

kg

30%

0307 87 00

--Other abalone(haliotis spp.)

0307 88 00

Other stromboid conchs(strombus spp)

--Other, including flours, meals and pellets, fit for human consumption : 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0307 91 00

--Live, fresh and chilled

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0307 92 00

Frozen

Kg.

30%

28

 0307 99 00

-- Other 

 

 

 

 

 

 

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308

Aquatic invertebrates other than crustaceans and molluscs, live fresh, chillled, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs,whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption :

 

 

 

 

-- Sea cucumbers (Stichopus japonicus, Holothurioidae) :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0308 11 00

--Live, fresh or chilled

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308 12 00

Frozen

kg

30%

0308 19 00

--Other

kg

30%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

--Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) :

 

 

 

 

0308 21 00

--Live, fresh and chilled

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308 22 00

Frozen

kg

30%

0308 29 00

--Other

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308 30

--Jellyfish (Rhopiema spp.)

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308 30 10

--Live, fresh or chilled

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308 30 20

- -Dried, salted or frozen

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

0308 30 90

--Other

Kg.

30%

Any Chapter Exemption

General exemptions

... 

 2%

 1%

4%

Nil 

Any Chapter Exemption

General Exemptions

 

0%

 0%

 

 

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