Customs Tariff
CHAPTER 4
General Exemptions Related To Chapter 4
|
1
|
Heading |
Sub-heading |
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-4 |
6
|
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.4 |
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 |
0401 |
|
Milk and cream, not concentrated nor containing added sugar or other sweetening matter |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
4 |
|
0401 10 00 |
- Of a fat content, by weight, not exceeding 1%. |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||
|
5 |
|
0401 20 00 |
- Of a fat content, by weight, exceeding 1% but not exceeding 6% |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||
|
6 |
|
0401 40 00 |
- Of a fat content, by weight, exceeding 6% but not exceeding 10% |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||
|
|
|
0401 50 00 |
- Of a fat content, by
weight, exceeding 10%
|
Kg. |
|
30% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|||||||||||||||||||
|
7 |
0402 |
|
Milk and cream, concentrated or containing added sugar or other sweetening matter |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
8 |
0402 10 |
|
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
9 |
|
0402 10 10 |
---Skimmed Milk |
Kg. |
|
60% |
15%
|
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||||
|
10 |
|
0402 10 20 |
--- Milk food for babies |
Kg. |
|
60% |
15% |
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||||
|
11 |
|
0402 10 90 |
--- Other |
Kg. |
|
60% |
15% |
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||||
|
12 |
|
|
- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
13 |
|
0402 21 00 |
-- Not containing added sugar or other sweetening matter |
Kg. |
|
60% |
15% |
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
||||||||||||||||||||||
|
14 |
0402 29 |
|
-- Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
15 |
|
0402 29 10 |
---Whole Milk |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
|||||||||||||||||||
|
16 |
|
0402 29 20 |
--- Milk for babies |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
|||||||||||||||||||
|
17 |
|
0402 29 90 |
---Other |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
|||||||||||||||||||
|
18 |
|
|
- Other: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
19 |
0402 91 |
|
-- Not containing added sugar or other sweetening matter |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
20 |
|
0402 91 10 |
--- Condensed Milk |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
12% |
NIL |
|
|
|
|
|
||||||||||||||||||||
|
21 |
|
0402 91 90 |
--- Other |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
NIL |
|
|
|
|
|
|
|
|||||||||||||||||||
|
22 |
0402 99 |
|
-- Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
23 |
|
0402 99 10 |
--- Whole Milk |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
24 |
|
0402 99 20 |
--- Condensed Milk |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
12% |
NIL |
|
|
|
|
|
||||||||||||||||||||
|
25 |
|
0402 99 90 |
--- Other |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
26 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
27 |
|
0403 10 00 |
- Yogurt |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||
|
28 |
0403 90 |
|
- Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
29 |
|
0403 90 10 |
--- Butter Milk |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||
|
30 |
|
0403 90 90 |
--- Other |
Kg. |
|
30% |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||
|
31 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
32 |
0404 10 |
|
- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
33 |
|
0404 10 10 |
--- Whey, concentrated, evaporated or condensed, liquid or semi-solid |
Kg. |
|
1[40%] old[30%] |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
34 |
|
0404 10 20 |
--- Whey, dry, blocks and powdered |
Kg. |
|
1[40%] old[30%] |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
35 |
|
0404 10 90 |
--- Other |
Kg. |
|
1[40%] old[30%] |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
36 |
|
0404 90 00 |
- Other |
Kg. |
|
1[40%] old[30%] |
|
|
|
|
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
37 |
0405 |
|
Butter and other fats and oils derived from milk; dairy spreads |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
38 |
|
0405 10 00 |
- Butter |
Kg. |
|
40% |
30% or Nill |
|
... |
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||||
|
39 |
|
0405 20 00 |
- Dairy spreads |
Kg. |
|
40% |
30%
or Nill |
|
... |
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||||
|
40 |
0405 90 |
|
- Other : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
41 |
|
0405 90 10 |
--- Butter Oil |
Kg. |
|
40% |
30% or Nil |
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||||
|
42 |
|
0405 90 20 |
--- Ghee |
Kg. |
|
40% |
30%or Nill |
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||||
|
43 |
|
0405 90 90 |
--- Other |
Kg. |
|
40% |
30%
or Nill |
|
|
2% |
1% |
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||||
|
44 |
0406 |
|
Cheese and curd |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
45 |
|
0406 10 00 |
- Fresh (unripened or uncured) cheese, including whey cheese and curd |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||
|
46 |
|
0406 20 00 |
- Grated or powdered cheese, of all kind |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
47 |
|
0406 30 00 |
- Processed cheese, not grated or powdered |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
48 |
|
0406 40 00 |
- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
49 |
|
0406 90 00 |
- Other cheese |
Kg. |
|
40% |
30% |
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
||||||||||||||||
|
50 |
0407 |
|
Birds' eggs, in shell, fresh, preserved or cooked |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
51 |
|
|
--Fertilised eggs for incubation : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0407 11 00 |
--Of fowls of the species Gallus
domesticus |
u
|
|
30%
|
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
0407 19 |
|
--Other : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0407 19 10 |
--Of ducks |
u
|
|
30%
|
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
|
0407 19 90 |
--Other |
u
|
|
30%
|
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
|
|
--Other fresh eggs : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0407 21 00 |
--Of fowls of the species Gallus
domesticus |
u
|
|
30%
|
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
|
0407 29 00 |
--Other |
u
|
|
30%
|
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
|
0407 90 00 |
--Other |
u
|
|
30%
|
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
55 |
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
56 |
|
|
- Egg yolks: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
57 |
|
0408 11 00 |
-- Dried |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
58 |
|
0408 19 00 |
-- Other |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
59 |
|
|
- Other: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
60 |
|
0408 91 00 |
-- Dried |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
61 |
|
0408 99 00 |
-- Other |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
62 |
0409 00 00 |
|
Natural honey |
Kg. |
|
60% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
63 |
0410 |
|
Edible products of animal origin, not elsewhere specified or included |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
64 |
0410 00 |
|
Edible products of animal origin, not elsewhere specified or included: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
65 |
|
0410 00 10 |
--- Of wild animals |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Prohibited |
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
66 |
|
0410 00 20 |
--- Turtle eggs and Salanganes nests ("birds nests") |
Kg. |
|
30% |
|
|
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Restricted |
|
|
|
NIL |
|
|
|
|
|
|
|
|
|||||||||||||||
|
67 |
|
0410 00 90 |
--- Other |
Kg. |
|
30% |
|
|
|
... |
2%
|
|
1%
|
|
4% |
|
|
|
|
|
|
|
|
|
|
Restricted |
|
|
|
NIL |
|
|
|
|
0% |
0% |
|
|
1 Substituted Vide Notification No. 43 /2018-Customs Dated 10/04/2018