Customs Tariff
Chapter 49
General Exemptions Related To Chapter 49
| 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 -49 | 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. 49 | 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 | 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | 4901 10 | - In single sheets, whether or not folded : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | 4901 10 10 | Printed books | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 272 |
Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 |
Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Restricted | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 6 | 4901 10 20 | Pamphlets, booklets, brochures, leaflets and similar printed matter | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 7 | - Other: | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | 4901 91 00 | - Dictionaries and encyclopaedias, and serial instalments thereof | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 272 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Restricted | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 9 | 4901 99 00 | - Other | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 272 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Restricted
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 10 | 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | 4902 10 | - Appearing at least four times a week : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | 4902 10 10 | -- Newspapers | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 13 | 4902 10 20 | -- Journals and periodicals | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 14 | 4902 90 | - Other : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | 4902 90 10 | -- Newspapers | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 16 | 4902 90 20 | -- Journals and periodicals | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 17 | 4903 | Children s picture, drawing or colouring books. | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | 4903 00 | - Children s picture, drawing or colouring books : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | 4903 00 10 | -- Picture books | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 20 | 4903 00 20 | -- Drawing or colouring books | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 21 | 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free
|
Nil | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 22 | 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | 4905 10 00 | - Globes | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 24 | - Other: | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | 4905 91 00 | - In book form | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 26 | 4905 99 | - Other : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 27 | 4905 99 10 | -- Geographical, hydrological, astronomical maps or charts | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 28 | 4905 99 90 | -- Other | Kg. | Free | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 29 | 4906 00 00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand written texts; photographic reproduction or sensitised paper and carbon copies of the foregoing | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 273 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free
|
Nil | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 30 | 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 31 | 4907 00 | - Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 32 | 4907 00 10 | -- Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 274 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Restricted | Nil | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 33 | 4907 00 20 | -- Bank notes | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 274 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Restricted
|
Nil | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 34 | 4907 00 30 | -- Documents of title conveying the right to use Information Technology software | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 274 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free | Nil | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 35 | 4907 00 90 | -- Other | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 274 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Restricted
|
Nil | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 36 | 4908 | Transfers (decalcomanias) | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 37 | 4908 10 00 | - Transfer (decalcomanias), vitrifiable | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free | 12% | 12% | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 38 | 4908 90 00 | - Other | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free
|
12% | 12% | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 39 | 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 40 | 4909 00 | - Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 41 | 4909 00 10 | -- Greeting or wedding cards | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free | 6% | 2% | Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 69 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 42 | 4909 00 90 | -- Other | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Free
|
6% | 2% | Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 69 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 43 | 4910 | Calendars of any kind, printed, including calendar blocks | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 44 | 4910 00 | - Calendars of any kind, printed, including calendar blocks : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 45 | 4910 00 10 | -- Advertising calendar | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free | 6% | 2% | Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 70 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 46 | 4910 00 90 | -- Other | Kg. | 10% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 62 | Free
|
6% | 2% | Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 70 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 47 | 4911 | Other printed matter, including printed picture and photographs | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 48 | 4911 10 | - Trade advertising material, commercial catalogues and the like : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 49 | 4911 10 10 | -- Posters, printed | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 50 | 4911 10 20 | -- Commercial catalogues | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 51 | 4911 10 30 | -- Printed inlay cards | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 52 | 4911 10 90 | -- Other | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 53 | - Other: | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 54 | 4911 91 00 | - Pictures, designed and photographs | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 55 | 4911 99 | - Other : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 56 | 4911 99 10 | -- Hard copy (printed) of computer software | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 57 | 4911 99 20 | -- Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free | Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 58 | 4911 99 90 | -- Other | Kg. | 10% | Nil | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 275 | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.268,269,270 | Any Chapter Exemption | General exemptions | ... | 2% | 1% | Nil | Notification No. 21/2012-Cus Dated 17/03/2012 S.No. 63 | Free
|
Nil | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||