Custom Tariff 2021-22-Section II- Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons

Tariff Item.	Description of article	Units	Rate of Duty
			Standard	Preferential Areas	Effective rate of duty
(1)	(2)	(3)	(4)	(5)	(6)
0801	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
	- Coconuts:
0801 11 00	-- Desiccated	Kg.	70%	60%	IGST: See Extract
0801 12	-- In the inner shell (endocarp)
0801 12 10	--- Fresh	Kg.	70%	60%	IGST: See Extract
0801 12 20	--- Dried	Kg.	70%	60%	IGST: See Extract
0801 12 90	--- Other	Kg.	70%	60%	IGST: See Extract
0801 19	-- Other :
0801 19 10	--- Fresh	Kg.	70%	60%	IGST: See Extract
0801 19 20	--- Dried	Kg.	70%	60%	IGST: See Extract
0801 19 90	--- Other	Kg.	70%	60%	IGST: See Extract
	- Brazil nuts :
0801 21 00	-- In shell	Kg.	30%	20%	IGST: See Extract
0801 22 00	-- Shelled	Kg.	30%	20%	IGST: See Extract
	- Cashew nuts:
0801 31 00	-- In shell	Kg.	30%	Free	BCD: 2.5% IGST: See Extract
0801 32	-- Shelled
0801 32 10	---Cashew kernel, broken	Kg.	70%	20%	IGST: See Extract
0801 32 20	---Cashew kernel, whole	Kg.	70%	20%	IGST: See Extract
0801 32 90	---Other	Kg.	70%	20%	IGST: See Extract
0802	Other nuts, fresh or dried, whether or not shelled or peeled
	- Almonds:
0802 11 00	-- In shell	Kg.	Rs. 42 per Kg.	Rs.30 per Kg.	BCD: See Extract IGST: See Extract
0802 12 00	-- Shelled	Kg.	Rs.120 per Kg.	Rs.95 per Kg.	BCD: Rs. 100 per kg/- IGST: 5% IGST: See Extract
	- Hazelnuts or filberts (Corylus spp.):
0802 21 00	-- In shell	Kg.	30%	20%	BCD: 10% upto 01/02/2022 BCD: 25% concession on specified countries IGST: See Extract
0802 22 00	-- Shelled	Kg.	30%	20%	BCD: 10% upto 01/02/2022 IGST: See Extract
	- Walnuts:
0802 31 00	-- In shell	Kg.	120%	20%	BCD: 100% IGST: See Extract
0802 32 00	-- Shelled	Kg.	100%	20%	IGST: See Extract
	- Chestnuts (Castanea spp.)
0802 41 00	-- In shell	Kg.	30%	20%	IGST: See Extract
0802 42 00	-- Shelled	Kg.	30%	20%	IGST: See Extract
	- Pistachios
0802 51 00	-- In shell	Kg.	30%	20%	BCD: 10% IGST: See Extract
0802 52 00	-- Shelled	Kg.	30%	20%	BCD: 10% IGST: See Extract
	-Macadamia nuts
0802 61 00	-- In shell	Kg.	30%	20%	IGST: See Extract
0802 62 00	-- Shelled	Kg.	30%	20%	IGST: See Extract
0802 70 00	- Kola nuts (Cola spp.)	Kg.	30%	20%	IGST: See Extract
¹0802 80	- Areca nuts:
0802 80 10	--- Whole	Kg.	100%	90%	IGST: See Extract
0802 80 20	--- Split	Kg.	100%	90%	IGST: See Extract
0802 80 30	--- Ground	Kg.	100%	90%	IGST: See Extract
0802 80 90	--- Other	Kg.	100%	90%	IGST: See Extract
^Deleted[0802 90 00	- Other	Kg.	100%	90%	BCD: 30% IGST: See Extract]
	- Other
0802 91 00	-- Pine nuts, in shell	Kg.	100%	90%	BCD: 30% upto 01/02/2022 IGST: See Extract
0802 92 00	-- Pine nuts, shelled	Kg.	100%	90%	BCD: 30% upto 01/02/2022 IGST: See Extract
0802 99 00	-- Other	Kg.	100%	90%	BCD: 30% upto 01/02/2022 IGST: See Extract
0803	Bananas, including plantains, fresh or dried
0803 10	- Plantains:
0803 10 10	--- Curry plantain	Kg.	30%	20%
0803 10 90	--- Other	Kg.	30%	20%
0803 90	- Other:
0803 90 10	--- Bananas, fresh	Kg.	30%	20%
0803 90 90	--- Other	Kg.	30%	20%
0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
0804 10	- Dates :
0804 10 10	--- Fresh (excluding wet dates)	Kg.	30%	20%	IGST: See Extract
0804 10 20	--- Soft (khayzur or wet dates)	Kg.	30%	20%	BCD: 20% IGST: See Extract
0804 10 30	--- Hard (chhohara or kharek)	Kg.	30%	20%	BCD: 20% IGST: See Extract
0804 10 90	--- Other	Kg.	30%	20%	IGST: See Extract
0804 20	- Figs :
0804 20 10	--- Fresh	Kg.	30%	20%	IGST: See Extract
0804 20 90	--- Other	Kg.	30%	20%	IGST: See Extract
0804 30 00	- Pineapples	Kg.	30%	20%	IGST: See Extract
0804 40 00	- Avocados	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: See Extract
0804 50	- Guavas, mangoes and mangosteens
0804 50 10	--- Guavas, fresh or dried	Kg.	30%	20%	IGST: See Extract
	--- Mangoes, fresh
0804 50 21	---- Alphonso (Hapus)	Kg.	30%	20%
0804 50 22	---- Banganapalli	Kg.	30%	20%
0804 50 23	---- Chausa	Kg.	30%	20%
0804 50 24	---- Dasheri	Kg.	30%	20%
0804 50 25	---- Langda	Kg.	30%	20%
0804 50 26	---- Kesar	Kg.	30%	20%
0804 50 27	---- Totapuri	Kg.	30%	20%
0804 50 28	---- Mallika	Kg.	30%	20%
0804 50 29	---- Other	Kg.	30%	20%
0804 50 30	--- Mangoes, sliced dried	Kg.	30%	20%	IGST: See Extract
0804 50 40	--- Mango pulp	Kg.	30%	20%	IGST: See Extract
0804 50 90	--- Other	Kg.	30%	20%	IGST: See Extract
0805	Citrus fruit, fresh or dried
0805 10 00	- Oranges	Kg.	40%	30%	BCD: 30%
	- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
0805 21 00	- Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids	Kg.	30%	-	BCD: 20% concession on specified countries IGST:12%
0805 22 00	-- Clementines	Kg.	30%	-	BCD: 20% concession on specified countries IGST:12%
0805 29 00	-- Other	Kg.	30%	-	BCD: 20% concession on specified countries IGST:12%
0805 40 00	- Grapefruit and pomelos ^old[- Grapefruit, including pomelos]	Kg.	25%	15%	IGST:12%
0805 50 00	- Lemon (Citrus Union, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)	Kg.	40%	30%	BCD: 30% IGST:12%
0805 90 00	- Other	Kg.	30%	20%
0806	Grapes, fresh or dried
0806 10 00	- Fresh	Kg.	40%	30%	BCD: 30% BCD: 20% concession on specified countries IGST: 5%
0806 20	- Dried :
0806 20 10	--- Raisins	Kg.	105%	95%	BCD: 30% IGST: 5%
0806 20 90	--- Other	Kg.	105%	95%	BCD: 100% upto 01/02/2022 IGST: 5%
0807	Melons (including watermelons) and papaws (papayas), fresh
	- Melons (including watermelons):
0807 11 00	-- Watermelons	Kg.	30%	20%
0807 19	-- Other
0807 19 10	--- Musk melons	Kg.	30%	20%
0807 19 90	--- Other	Kg.	30%	20%
0807 20 00	- Papaws (Papayas)	Kg.	30%	20%
0808	Apples, pears and quinces, fresh
0808 10 00	- Apples	Kg.	75%	40%	BCD: See Extract CESS: 35%
0808 30 00	- Pears	Kg.	35%	25%	BCD: 30%
0808 40 00	- Quinces	Kg.	35%	25%	BCD: 30%
0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
0809 10 00	- Apricots	Kg.	30%	20%	BCD: 50% concession on specified countries
	- Cherries
0809 21 00	-- Sour cherries (Prunus cerasus)	Kg.	30%	20%	BCD: 100% concession on specified countries
0809 29 00	-- Other	Kg.	30%	20%	BCD: 100% concession on specified countries
0809 30 00	- Peaches, including nectarine	Kg.	30%	20%	BCD: 20% concession on specified countries
0809 40 00	- Plums and sloes	Kg.	25%	15%
0810	Other fruit, fresh
0810 10 00	- Strawberries	Kg.	30%	20%
0810 20 00	- Raspberries, blackberries, mulberries and loganberries	Kg.	30%	20%	BCD: 50% concession on specified countries
0810 30 00	- Black, white or red currants and gooseberries	Kg.	30%	20%
0810 40 00	- Cranberries, bilberries and other fruits of the genus Vaccinium	Kg.	30%	20%	BCD: 50% concession on specified countries
0810 50 00	- Kiwi fruit	Kg.	30%	20%	BCD: 50% concession on specified countries
0810 60 00	- Durians	Kg.	30%	20%	BCD: 15% upto 01/02/2022
0810 70 00	- Persimmon	Kg.	30%	20%
0810 90	- Other :
0810 90 10	--- Pomegranates	Kg.	30%	20%	BCD: 15% upto 01/02/2022
0810 90 20	--- Tamarind, fresh	Kg.	30%	20%	BCD: 15% upto 01/02/2022 BCD: 25% concession on specified countries
0810 90 30	--- Sapota (chico)	Kg.	30%	20%	BCD: 15% upto 01/02/2022 BCD: 25% concession on specified countries
0810 90 40	--- Custard-apple (Ata)	Kg.	30%	20%	BCD: 15% upto 01/02/2022 BCD: 25% concession on specified countries
0810 90 50	--- Bore	Kg.	30%	20%	BCD: 15% upto 01/02/2022 BCD: 25% concession on specified countries
0810 90 60	--- Lichi	Kg.	30%	20%	BCD: 15% upto 01/02/2022 BCD: 25% concession on specified countries
0810 90 90	--- Other	Kg.	30%	20%	BCD: 15% upto 01/02/2022 BCD: 25% concession on specified countries
0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
0811 10	- Strawberries :
0811 10 10	--- Containing added sugar	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 10 20	--- Not containing added sugar	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 10 90	--- Other	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 20	- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries
0811 20 10	--- Containing added sugar	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 20 20	--- Not containing added sugar	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 20 90	--- Other	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 90	- Other :
0811 90 10	--- Containing added sugar	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0811 90 90	--- Other	Kg.	30%	20%	BCD: 50% concession on specified countries IGST: 5%
0812	FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION ^old[Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption]
0812 10 00	- Cherries	Kg.	30%	20%	BCD: 100% concession on specified countries IGST: 5%
0812 90	- Other :
0812 90 10	--- Mango slices in brine	Kg.	30%	20%	IGST: 5%
0812 90 90	--- Other	Kg.	30%	20%	IGST: 5%
0813	Fruits, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter
0813 10 00	- Apricots	Kg.	30%	20%	IGST: See Extract
0813 20 00	- Prunes	Kg.	25%	15%	BCD: 10% concession on specified countries IGST: See Extract
0813 30 00	- Apples	Kg.	30%	20%	IGST: See Extract
0813 40	- Other fruit :
0813 40 10	--- Tamarind, dried	Kg.	30%	20%
0813 40 20	--- Singoda whole (water nut)	Kg.	30%	20%	IGST: See Extract
0813 40 90	--- Other	Kg.	30%	20%	IGST: See Extract
0813 50	- Mixtures of nuts or dried fruits of this Chapter :
0813 50 10	--- Mixtures of nuts	Kg.	30%	20%	IGST: See Extract
0813 50 20	--- Mixtures of dried fruits	Kg.	30%	20%	IGST: See Extract
0814 00 00	Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	Kg.	30%	20%	IGST: 5%

1. Tariff Value

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.