Customs Tariff 2022-23 Second Schedule(Export Tariff)

Customs Tariff

The Second Schedule

General Explanatory Note : The abbreviation '%' in any column of this Schedule, in relation to the rate of duty, indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column.

Heading No.	Chapter/Heading/Sub-heading/Tariff Item	Description of article	Rate of duty	Effective Rate of duty
(1)	(2)	(3)	(4)
1.	0901	Coffee	Rs.2200 per quintal	BCD: Nil
2.	0902	Tea	Rs. 5 per kilogram	BCD: Nil
3.	0904 11	Black Pepper	Rs. 5 per kilogram	BCD: Nil
4.	0908 30	Cardamom	Rs.50 per kilogram
5.	0910 30	Turmeric - in powder form	Rs.1500 per tonne	BCD: Nil
6.	0910 30	Turmeric - in any other form	Rs. 2000 per tonne	BCD: Nil
³[6A.	1006 10	Rice in the husk (paddy or rough)	20%	BCD: Nil
6B.	1006 20	Husked (brown) rice	20%]	BCD: Nil
7.	1006 30 20	Basmati rice	Rs.12000 per tonne	BCD: Nil
³[7A.	1006 30 90	Semi-milled or wholly-milled rice,whether or not polished or glazed (other than Parboiled rice and Basmati rice)	20%]	BCD: Nil
8.	1202 10	Ground nut in shell	Rs. 1125 per tonne
9.	1202 20	Ground nut kernel	Rs. 1500 per tonne
9A.	1701	Raw sugar, white or refined sugar	20%	BCD: Nil
10.	2305	De-oiled groundnut oil cakes	Rs. 125 per tonne	BCD: Nil
11.	2305	De-oiled groundnut meal (solvent extracted variety)	Rs. 125 per tonne	BCD: Nil
12.	2306	De-oiled rice bran oil cake	15%	BCD: Nil
13.	2309	Animal feed	Rs. 125 per tonne	BCD: Nil
14.	2401	Tobacco un manufactured	75 paise per kilogram or 20% whichever is lower	BCD: Nil
15.	2508 50	Sillimanite	20%	BCD: Nil
16.	2508 50	Kyanite	Rs. 40 per tonne	BCD: Nil
17.	2511 10	Barytes	Rs. 50 per tonne	BCD: Nil
18.	2516	Granite (including black granite), prophyry & basalt, all sorts	15%	BCD: Nil
19.	2525, 6814	Mica, including fabricated mica	40%	BCD: Nil
20.	2526 20 00	Steatile (Talc)	20%	BCD: Nil
21.	2601 11	Iron ores and concentrates, Non-agglomerated	¹[50%] ^old[30%]
22.	2601 12	Iron ores and concentrates, Agglomerated	¹[50%] ^old[30%]	BCD: 45%
23.	2602	Manganese ore	Rs. 20 per tonne	BCD: Nil
23A.	2606 00 10	Bauxite (natural), not calcined	30%	BCD: 15%
23B.	2606 00 20	Bauxite (natural), calcined	30%	BCD: 15%
23C.	2606 00 90	Other aluminium ores and concentrates	30%	BCD: See Notification
24.	2610	Chromium Ores and concentrates, all sorts	30%
24A.	2614 00 10	Ilmenite, uprocessed	30%	BCD: 10%
24B.	2614 00 20	Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground)	30%	BCD: 2.5%
25.	2820 10 00	Manganese Dioxide	20%	BCD: Nil
26.	41, 43	Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leather	60%	BCD: See Notification
27.	5101	Raw wool	25%	BCD: Nil
28.	5201	Raw cotton	Rs. 10000 per tonne	BCD: Nil
29.	5202	Cotton waste, all sorts	40%	BCD: Nil
30.	5308	Coir Yarn	15%
31.	Any Chapter	Jute manufactures (including manufactures of Bimlipatam Jute or of Mesta fibre) when not in actual use as covering, receptacles or bindings, for other goods not elsewhere specified	Rs. 150 per tonne	BCD: Nil
32.	5310, 6305	Hessian cloth & Bags- (i) Carpet Backing (ii) Other hessian cloth (including narrow Backing Cloth) & Bags when not in actual use as covering, receptacles or binding for other goods	Rs. 700 per tonne Rs. 1000 per tonne	BCD: Nil
33.	5310	Jute canvas, jute webbings, jute tarpaulin cloth & manufactures thereof when not in actual use as covering, receptacles or binding for other goods	Rs. 200 per tonne	BCD: Nil
34.	5310	Sacking (cloth, bags, twist, yarn, rope and twine) when not in actual use as covering, receptacles or binding for other goods	Rs. 150 per tonne	BCD: Nil
35.	7201	Pig iron and spiegeleisen in pigs, blocks or other primary forms	20%	BCD: 15%
36.	7203	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms	20%	BCD: Nil
37.	7204	Ferrous waste and scrap, remelting scrap ingots of iron or steel	20%	BCD: 15%
38.	7205	Granules and powders, of pig iron, spiegeleisen, iron or steel	20%	BCD: Nil
39.	7206	Iron and non-alloy steel in ingots or other primary forms	20%	BCD: Nil
40.	7207	Semi-finished products of iron or non-alloy steel	20%	BCD: Nil
41.	7208	Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated	20%	BCD: 15%
42.	7209	Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated	20%
43.	7210, 7212	¹[Flat rolled products of iron or non-alloy steel, clad, plated or coated] ^old[Flat rolled products of iron or non-alloy steel, plated or coated with zinc]	20%	BCD: See Notification
44.	7213	Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel	20%	BCD: 15%
45.	7214	Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling	20%	BCD: 15%
46.	7215	Other bars and rods of iron or non-alloy steel	20%	BCD: Nil
47.	7216	Angles, shapes and sections of iron or non-alloy steel	20%	BCD: Nil
48.	7217	Wire of iron or non-alloy steel	20%	BCD: Nil
²[48A.	7219	Flat-rolled products of stainless steel, of a width of 600 mm or more	15%
48B.	7222	Other bars and rods of stainless steel; angles, shapes and sections of stainless steel	15%
48C.	7227	Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel	15%]
49.	7303, 7304, 7305, 7306	Tubes and pipes, of iron or steel	20%	BCD: Nil
50	8545 11 00	Electrodes of a kind used for furnaces	20%	BCD: Nil

Cess on Export

Exemptions

1. Substituted vide Notification No. 28/2022-Customs Dated 21/05/2022 (w.e.f 22/05/2022)

2. Inserted vide Notification No. 28/2022-Customs Dated 21/05/2022 (w.e.f 22/05/2022)

3. Inserted vide Notification No. 49/2022-Customs Dated 08/09/2022 (w.e.f 09/09/2022)