CHAPTER 5 (Chapter Notes)
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
Standard | Preferential Areas | Effective rate of duty | |||
(1) |
(2) |
(3) | (4) | (5) | (6) |
0501 |
Human hair, unworked, whether or not washed or scoured; waste of human hair |
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0501 00 |
Human hair, unworked, whether or not washed or scoured; waste of human hair : |
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0501 00 10 |
--- Human hair, unworked, whether or not washed or scoured; |
Kg. | 30% | - | |
0501 00 20 |
--- Waste of human hair |
Kg. | 30% | - | |
0502 |
Pigs ', hogs' or boars' bristles and hair; badger hair and other brush-making hair; waste of such bristles or hair |
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0502 10 |
- Pigs', hogs' or boars' bristles and hair and waste thereof : |
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0502 10 10 |
--- Pigs', hogs' or boars' bristles and hair |
Kg. | 30% | - | IGST: 5% |
0502 10 20 |
--- Waste of Pigs ', hogs' or boars' bristles and hair |
Kg. | 30% | - | IGST: 5% |
0502 90 |
- Other : |
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0502 90 10 |
--- Badger Hair and Other Brush making hair |
Kg. | 30% | - | IGST: 5% |
0502 90 20 |
--- Yak tail hair |
Kg. | 30% | - | IGST: 5% |
0502 90 90 |
--- Other |
Kg. | 30% | - | IGST: 5% |
0503 | Omitted | * | * | * | |
0504 |
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked |
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0504 00 |
- Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked : |
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0504 00 10 |
--- Guts of cattle for natural food casings |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
0504 00 20 |
--- Guts of sheep and goats for natural food casings |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
|
--- Guts of other animals for natural food casings: |
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0504 00 31 |
---- Of wild animals |
Kg. | 30% | - | IGST: 5% |
0504 00 39 |
---- Other |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
|
--- Guts other than for natural food casings: |
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0504 00 41 |
---- Of wild animals |
Kg. | 30% | - | IGST: 5% |
0504 00 49 |
---- Other |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
|
--- Bladders and Stomachs |
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0504 00 51 |
---- Of wild animals |
Kg. | 30% | - | IGST: 5% |
0504 00 59 |
---- Other |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
0505 |
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers |
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0505 10 |
- Feathers of a kind used for stuffing; down : |
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0505 10 10 |
--- Of wild Birds |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0505 10 90 |
--- Others |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0505 90 |
- Other |
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0505 90 10 |
--- Peacock Tail and Wing Feather (Trimmed or not) |
Kg. | 30% | - | IGST: 5% |
|
--- Other Feather (Excluding for stuffing purpose) : |
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0505 90 21 |
---- Of wild Birds |
Kg. | 30% | - | IGST: 5% |
0505 90 29 |
---- Other |
Kg. | 30% | - | IGST: 5% |
|
--- Powder and waste of feathers or parts of feathers |
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0505 90 31 |
---- Of wild Birds |
Kg. | 30% | - | IGST: 5% |
0505 90 39 |
---- Other |
Kg. | 30% | - | IGST: 5% |
|
--- Skins and other parts |
- | |||
0505 90 91 |
---- Of wild Birds |
Kg. | 30% | - | IGST: 5% |
0505 90 99 |
---- Other |
Kg. | 30% | - | IGST: 5% |
0506 |
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products |
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0506 10 |
- Ossein and bones treated with acid : |
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|
--- Bones, including horn-cores, crushed : |
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0506 10 11 |
---- Of wild animals |
Kg. | 30% | - | |
0506 10 19 |
---- Others |
Kg. | 30% | - | |
|
--- Bone grist: |
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0506 10 21 |
---- Of wild animals |
Kg. | 30% | - | |
0506 10 29 |
---- Other |
Kg. | 30% | - | |
|
--- Ossein: |
- | |||
0506 10 31 |
---- Of wild animals |
Kg. | 30% | - | |
0506 10 39 |
---- Others |
Kg. | 30% | - | |
|
--- Bones, horn-cones and parts thereof, not crushed: |
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0506 10 41 |
---- Of wild animals |
Kg. | 30% | - | |
0506 10 49 |
---- Others |
Kg. | 30% | - | |
0506 90 |
- Other : |
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|
--- Bone Meal : |
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0506 90 11 |
---- Of wild animals |
Kg. | 30% | - | |
0506 90 19 |
---- Other |
Kg. | 30% | - | |
|
--- Other : |
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0506 90 91 |
---- Of wild animals |
Kg. | 30% | - | |
0506 90 99 |
---- Other |
Kg. | 30% | - | |
0507 |
Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products |
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0507 10 |
- Ivory; ivory powder and waste |
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0507 10 10 |
--- Ivory |
Kg. | 30% | 20% | IGST: 5% |
0507 10 20 |
--- Ivory powder and waste |
Kg. | 30% | 20% | IGST: 5% |
0507 90 |
- Other : |
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0507 90 10 |
--- Hoof meal |
Kg. | 30% | - | |
0507 90 20 |
--- Horn Meal |
Kg. | 30% | - | |
0507 90 30 |
--- Hooves, claws, nails and beaks |
Kg. | 30% | - | |
0507 90 40 |
--- Antlers |
Kg. | 30% | - | |
0507 90 50 |
---
|
Kg. | 30% | - | |
0507 90 60 |
--- Tortoise Shell |
Kg. | 30% | - | |
0507 90 70 |
--- Claws and waste of tortoise shell |
Kg. | 30% | - | |
0507 90 90 |
--- Other |
Kg. | 30% | - | BCD: NIL for specified countries |
0508 |
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof |
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0508 00 |
- Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof |
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0508 00 10 |
--- Coral |
Kg. |
1[Free] old[30%] |
- |
BCD: Nil
upto 30/04/2022 IGST: 5% |
0508 00 20 |
--- Chanks |
Kg. | 30% | - | IGST: 5% |
0508 00 30 |
--- Cowries |
Kg. | 30% | - | IGST: 5% |
0508 00 40 |
--- Cuttlefish Bones |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0508 00 50 |
--- Shells |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0508 00 90 |
--- Other |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0509 | Omitted | * | * | * | |
0510 |
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved |
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0510 00 |
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved : |
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0510 00 10 |
--- Bezoar, Cow (Goolochan) |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0510 00 20 |
--- Ox Gallstone |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0510 00 30 |
--- Placenta, Frozen |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
|
--- Other: |
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0510 00 91 |
---- Of wild animals |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0510 00 99 |
---- Other |
Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0511 |
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption |
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0511 10 00 |
- Bovine semen |
Kg. |
1[5%] old[30%] |
- |
BCD: 5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 5% |
|
- Other : |
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0511 91 |
-- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 |
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1[0511 91 10 | - - - Fish nails | kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0511 91 20 | - - - Fish tails | kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0511 91 30 | - - - Other fish waste | kg. | 30% | - |
BCD: NIL
for specified countries IGST: 5% |
0511 91 40 | - - - Artemia cysts | kg. | 5% | - |
BCD:
See Notifications for specified
countries IGST: 5% |
0511 91 90 | - - - Other | kg. | 30% | - |
BCD:
See Notifications for specified
countries IGST: 5% |
0511 99 | - - Other | ||||
0511 99 10 | - - - Silkworm pupae | kg | 30% | - |
BCD:
50% concession
on specified countries IGST: 5%] |
old[0511 91 10 |
--- Fish nails |
Kg. | 30% | - |
BCD: 5% BCD: NIL for specified countries IGST: 5% |
0511 91 20 |
--- Fish Tails |
Kg. | 30% | - |
BCD: 5% BCD: NIL for specified countries IGST: 5% |
0511 91 30 |
--- Other fish waste |
Kg. | 30% | - |
BCD: 5% BCD: NIL for specified countries IGST: 5% |
0511 91 90 |
--- Other |
Kg. | 30% | - |
BCD: 5% BCD: See Notifications for specified countries IGST: 5% |
0511 99 |
-- Other : |
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|
--- Silkworm pupae: |
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0511 99 11 |
---- Artemia |
Kg. | 30% | - |
BCD: 5% BCD: See Notifications for specified countries IGST: 5% |
0511 99 19 |
---- Other |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5%] |
|
--- Sinews and Tendons : |
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0511 99 21 |
---- Of wild life |
Kg. | 30% | - | IGST: 5% |
0511 99 29 |
---- Other |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
|
--- Other : |
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0511 99 91 |
--Frozen semen, other than bovine; bovine embryo |
Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
0511 99 92 |
---- Of wild life |
Kg. | 30% | - | IGST: 5% |
0511 99 99 |
---- Other |
Kg. | 30% | - |
BCD:
Nil
Condition BCD: See Notifications for specified countries IGST: 5% |
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. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; that the human embryo shall not be used for commercial purpose . (Vide:- Notification No.50/2017-Condition No- 2)
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)