|
Tariff Item |
Description of goods |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
|
0101 |
Live horses, asses, mules and hinnies |
|
|||
|
-Horses |
|
||||
|
0101 21 00 |
- Pure-Bred breeding animal |
u |
1[Free] old[30%] |
- | |
|
0101 29 |
---Other |
||||
|
0101 29 10 |
-Horses for Polo |
u | 30% | - | IGST: 5% |
|
0101 29 90 |
-Other |
u | 30% | - | IGST: 5% |
|
0101 30 |
---Asses |
||||
|
0101 30 10 |
- Pure-Bred breeding animal |
u | 30% | - | |
|
0101 30 20 |
-Livestock |
u | 30% | - | |
| 0101 30 90 | -Other | u | 30% | - | |
| 0101 90 | ----Other | ||||
| 0101 90 30 | -Mules and hinnies as livestock | u | 30% | - | |
| 0101 90 90 | -Other | u | 30% | - | BCD: 50% concession on specified countries |
|
0102 |
Live bovine animals |
||||
| ----Cattle: | |||||
|
0102 21 |
- Pure-bred breeding animals |
||||
|
0102 21 10 |
---Bulls |
u | 30% | - | |
|
0102 21 20 |
---Cows |
u | 30% | - | |
| 0102 29 | ----Other | ||||
|
0102 29 10 |
---Bulls |
u | 30% | - | |
|
0102 29 90 |
---Other, including calves |
u | 30% | - | |
|
|
- Buffalo: |
||||
| 0102 31 00 | ---Pure-bred breeding animals | u | 30% | - | |
| 0102 39 00 | --Other | u | 30% | - | |
| 0102 90 | ---Other | ||||
|
0102 90 10 |
---Pure-bred breeding animals |
u | 30% | - | |
|
0102 90 90 |
---Other |
u | 30% | - | |
|
0103 |
Live swine |
||||
|
0103 10 00 |
-Pure-bred breeding animals |
u | 30% | - | |
|
|
- Other |
||||
|
0103 91 00 |
--Weighing less than 50 kg. |
u | 30% | - | |
|
0103 92 00 |
--Weighing 50 kg. or more |
u | 30% | - | |
|
0104 |
Live sheep and goats |
||||
|
0104 10 |
-Sheep |
||||
|
0104 10 10 |
---Sheep including lamb for breeding purpose |
u | 30% | - | |
|
0104 10 90 |
---Other |
u | 30% | - | |
|
0104 20 00 |
-Goats |
u | 30% | - | |
|
0105 |
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls |
||||
|
|
- Weighing not more than 185 g: |
||||
|
0105 11 00 |
--Fowls of the species Gallus domesticus |
u | 30% | - | |
|
0105 12 00 |
-- |
u | 30% | - | |
| 0105 13 00 | --Ducks | u | 30% | - | |
| 0105 14 00 | --Geese | u | 30% | - | |
| 0105 15 00 | --Guinea fowls | u | 30% | - | |
|
|
- Other: |
||||
|
0105 94 00 |
--Fowls of the species Gallus domesticus |
u | 30% | - | |
|
0105 99 00 |
--Other |
u | 30% | - | |
|
0106 |
Other live animals |
||||
|
|
-Mammals |
||||
|
0106 11 00 |
--Primates |
u | 30% | - | |
|
0106 12 00 |
--Whales, dolphins and porpoises (Mammals of the order Cetacea); manatees and dugongs (Mammals of the order Sirenia); seals, sea loins and walruses (mammals of the sub-order pinnipedia) |
u | 30% | - | |
| 0106 13 00 | Camels and other camelids (camelidae) | u | 30% | - | |
| 0106 14 00 | -Rabbits and hares | u | 30% | - | |
|
0106 19 00 |
--Other |
u | 30% | - | |
|
0106 20 00 |
--Reptiles (including snakes and turtles) |
u | 30% | - | |
|
|
-Birds |
30% | - | ||
|
0106 31 00 |
--Birds of prey |
u | 30% | - | |
|
0106 32 00 |
--Psittaciformes (Including Parrots, Parakeets, Macaws and Cockatoos) |
u | 30% | - | |
| 0106 33 00 | --Ostriches; emus (Dromaius novaehollamdiae) | u | 30% | - | |
|
0106 39 00 |
--Other |
u | 30% | - | |
|
|
-Insects |
||||
| 0106 41 | --Bees | ||||
| 0106 41 10 | ---Pureline stock | u | 30% | - | |
| 0106 41 90 | ---Other | u | 30% | - | |
| 0106 49 | --Other | ||||
|
0106 49 10 |
---Pureline Stock |
u | 30% | - | |
|
0106 49 90 |
---Other |
u | 30% | - | |
|
0106 90 00 |
---Other |
u | 30% | - | |
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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)