Custom Tariff 2022-23-Section II- Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Tariff Item.	Description of article	Units	Rate of Duty
			Standard	Preferential Areas	Effective rate of duty
(1)	(2)	(3)	(4)	(5)	(6)
1201	Soya beans, whether or not broken
1201 10 00	--- Seed	Kg.	45%	20%	IGST: 5%
1201 90 00	--- Other	Kg.	45%	20%	IGST: 5%
1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
1202 30	- seed :
1202 30 10	--- H.P.S.	Kg.	30%	20%	IGST: 5%
1202 30 90	---- Other	Kg.	30%	20%	IGST: 5%
	--- Other:
1202 41	-- In shell :
1202 41 10	--- H.P.S.	Kg.	30%	20%	IGST: 5%
1202 41 90	---- Other	Kg.	30%	20%	IGST: 5%
1202 42	- Shelled, whether or not broken :
1202 42 10	--- Kernels, H.P.S.	Kg.	30%	20%	IGST: 5%
1202 42 20	--- Kernels, other	Kg.	30%	20%	IGST: 5%
1202 42 90	--- Other	Kg.	30%	20%	IGST: 5%
1203 00 00	Copra	Kg.	70%	60%	IGST: 5%
1204	Linseed, whether or not broken
1204 00	- Linseed, whether or not broken:
1204 00 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1204 00 90	--- Other	Kg.	30%	20%	IGST: 5%
1205	Rape or colza seeds, whether or not broken
1205 10 00	- Low erucic acid rape or colza seeds	Kg.	30%	20%	IGST: 5%
1205 90 00	- Other	Kg.	30%	20%	IGST: 5%
1206	Sunflower seeds, whether or not broken
1206 00	- Sunflower seeds, whether or not broken:
1206 00 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1206 00 90	--- Other	Kg.	30%	20%	IGST: 5%
1207	Other oil seeds and oleaginous fruits, whether or not broken
1207 10	- Palm nuts and kernels :
1207 10 10	- Palm nuts	Kg.	30%	20%	IGST: 5%
1207 10 90	- Palm kernels	Kg.	30%	20%	IGST: 5%
	- Cotton seeds :
1207 21 00	--- Seed	Kg.	30%	20%	IGST: 5%
1207 29 00	--- Other	Kg.	30%	20%	IGST: 5%
1207 30	--Castor oil seeds
1207 30 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1207 30 90	--- Other	Kg.	30%	20%	IGST: 5%
1207 40	- Sesamum seeds :
1207 40 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1207 40 90	--- Other	Kg.	30%	20%	IGST: 5%
1207 50	- Mustard seeds :
1207 50 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1207 50 90	--- Other	Kg.	30%	20%	IGST: 5%
1207 60	- Safflower (Carthamus tinctorius) seeds:
1207 60 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1207 60 90	--- Other	Kg.	30%	20%	IGST: 5%
1207 70	- Melon seeds:
1207 70 10	--- Of seed quality	Kg.	30%	20%	IGST: 5%
1207 70 90	--- Other	Kg.	30%	20%	IGST: 5%
	-Other:
1207 91 00	-- Poppy seeds	Kg.	¹[20%] ^old[70%]	60%	BCD: 20% upto 30/04/2022 IGST: 5%
1207 99	-- Other :
1207 99 10	--- Ajams	Kg.	30%	20%	IGST: 5%
1207 99 20	--- Mango kernel	Kg.	30%	20%	IGST: 5%
1207 99 30	--- Niger seed	Kg.	30%	20%	IGST: 5%
1207 99 40	--- Kokam	Kg.	30%	20%	IGST: 5%
1207 99 90	--- Other	Kg.	30%	20%	IGST: 5%
1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
1208 10 00	- Of soya beans	Kg.	30%	-	IGST: 5%
1208 90 00	- Others	Kg.	30%	-	IGST: 5%
1209	Seeds, fruit and spores, of a kind used for sowing
1209 10 00	- Sugar beet seed	Kg.	30%	-	BCD: 15% IGST: 5%
	- Seeds of forage plants :
1209 21 00	-- Lucerne (alfalfa) seed	Kg.	30%	-	BCD: 15% IGST: 5%
1209 22 00	-- Clover (Trifolium spp.) seeds	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1209 23 00	-- Fescue seed	Kg.	30%	-	BCD: 15% IGST: 5%
1209 24 00	-- Kentucky blue grass (Poa pratensis L.) seed	Kg.	30%	-	BCD: 15% IGST: 5%
1209 25 00	-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds	Kg.	30%	-	BCD: 15% IGST: 5%
1209 29	-- Other :
1209 29 10	--- Australian lupin seeds	Kg.	30%	-	BCD: 15% IGST: 5%
1209 29 90	--- Other	Kg.	30%	-	BCD: 15% IGST: 5%
1209 30 00	- Seeds of herbaceous plants cultivated principally for their flowers	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
	- Other:
1209 91	-- Vegetable seeds :
1209 91 10	--- Of Cabbage	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 91 20	--- Of Cauliflower	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 91 30	--- Of Onion	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 91 40	--- Of Pea	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 91 50	-- Of Radish	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 91 60	--- Of Tomato	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 80% concession on specified countries IGST: 5%
1209 91 70	--of chilly of genus Capsicum	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 IGST: 5%
1209 91 90	--- Other	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 99	-- Other :
1209 99 10	--- Fruit seeds for planting or sowing	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1209 99 90	--- Others	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5%
1210	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
1210 10 00	- Hop cones, neither ground nor powdered nor in the form of pellets	Kg.	30%	-
1210 20 00	- Hop cones, ground, powdered or in the form of pellets; lupulin	Kg.	30%	-	IGST: 5%
1211	Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered
1211 20 00	- Ginseng roots	Kg.	30%	-
1211 30 00	-Coca leaf	Kg.	30%	-	BCD: 15% IGST: 5%
1211 40 00	-Poppy straw	Kg.	30%	-	BCD: 15% IGST: 5%
1211 50 00	---Ephedra	Kg.	30%	-	BCD: 15% IGST: 5%
1211 60 00	- Bark of African cherry (Prunus africana)	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90	- Other :
	--- Seeds :
1211 90 11	---- Ambrette seeds	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 12	---- Nuxvomica, dried ripe seeds	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 13	---- Psyllium seed (isobgul)	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 14	---- Neem seed	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 15	---- Jojoba seed	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 19	---- Other	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
	--- Leaves, powder, flowers and pods :
1211 90 21	---- Belladona leaves	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 22	---- Senna leaves and pods	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 23	---- Neem leaves, powder	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 24	---- Gymnema powder	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 25	---- Cubeb powder	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 26	---- Pyrethrum	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 29	---- Other	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
	--- Bark, husk and rind :
1211 90 31	---- Cascara sagrada bark	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 32	---- Psyllium husk (isobgul husk)	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 33	---- Camboge fruit rind	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 39	---- Other	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
	--- Roots and rhizomes :
1211 90 41	---- Belladona roots	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 42	---- Galangal rhizomes and roots	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 43	---- Ipecac dried rhizome and roots	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 44	---- Serpentina roots (rowwalfia serpentina and other species of rowwalfias)	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 45	---- Zedovary roots	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 46	---- Kuth root	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 47	---- Sarasaparilla roots	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 48	---- Sweet flag rhizomes	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 49	---- Other	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 50	--- Sandalwood chips and dust	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 60	--- Vinca rosea herbs	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 70	--- Mint including leaves (all species)	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 80	--- Agarwood	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
	--- Other :
1211 90 91	---- Chirata	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 92	---- Tukmaria	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 93	---- Unab (Indian Jujuba or Chinese dates)	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 94	---- Basil, hyssop, rosemary, sage and savory	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 95	---- Lovage	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 96	---- Gareenia	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1211 90 99	---- Other	Kg.	30%	-	BCD: 15% BCD: 50% concession on specified countries IGST: 5%
1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
	- Seaweeds and other algae :
1212 21	- Fit for human consumption :
1212 21 10	--- Seaweeds	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
1212 21 90	--- Other algae	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 5%
1212 29	-- Other :
1212 29 10	--- Seaweeds	Kg.	30%	-	IGST: 5%
1212 29 90	--- Other algae	Kg.	30%	-	IGST: 5%
1212 91 00	-- Sugar beet	Kg.	30%	-	IGST: 5%
1212 92 00	- Locust beans (carob)	Kg.	30%	-	IGST: 5%
1212 93 00	- Sugar cane	Kg.	30%	-	IGST: 5%
1212 94 00	- Chicory roots	Kg.	30%	-	IGST: 5%
1212 99	-- Other :
1212 99 10	--- Kokam (cocum) flowers	Kg.	30%	-	IGST: 5%
1212 99 20	--- Mohua flowers	Kg.	30%	-	IGST: 5%
1212 99 90	--- Other	Kg.	30%	-	IGST: 5%
1213 00 00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	Kg.	30%	-
1214	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
1214 10 00	- Lucerne (alfalfa) meal and pellets	Kg.	30%	-
1214 90 00	- Other	Kg.	30%	-	BCD: 50% concession on specified countries

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)