Chapter 89 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 8901 | Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods | ||||
| 8901 10 | - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds : | ||||
| 8901 10 10 | -- Ships | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8901 10 20 | -- Launches | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8901 10 30 | -- Boats | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8901 10 40 | -- Barges | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8901 10 90 | -- Other | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8901 20 00 | - Tankers | u | 10% | - |
BCD: Nil Condition BCD: See Notifications for specified countries IGST: 5% |
| 8901 30 00 | - Refrigerated vessels, other than those of subheading 8901 20 | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8901 90 00 | - Other vessels for the transport of goods and other vessels for the transport of both persons and goods | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8902 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products | ||||
| 8902 00 | - Fishing vessels; factory ships and other vessels for processing or preserving fishery products : | ||||
| 8902 00 10 | -- Trawlers and other fishing vessels | u |
1[Free] old[10%] |
- |
BCD: 5% Condition
w.e.f 01/05/2022 BCD: Nil upto 30/04/2022 BCD: See Notifications for specified countries IGST: 5% |
| 8902 00 90 | -- Other | u | 10% | - |
BCD: 5% Condition BCD: See Notifications for specified countries IGST: 5% |
| 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes | ||||
| - Inflatable (including rigid hull inflatable) boats: | |||||
| 8903 11 00 | -- Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 12 00 | --Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 19 00 | -Other | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| - Sailboats, other than inflatable, with or without auxiliary motor | |||||
| 8903 21 00 | - Of a length not exceeding 7.5 m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 22 0 | -- Of a length exceeding 7.5 m but not exceeding 24m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 23 00 | -- Of a length exceeding 24 m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| - Motorboats, other than inflatable, not including outboard motorboats Of a length not exceed | |||||
| 8903 31 00 | -- Of a length not exceeding 7.5 m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 32 00 | - Of a length exceeding 7.5 m but not exceeding 24 m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 33 00 | - Of a length exceeding 24 m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| -- Other | |||||
| 8903 93 00 | -- Of a length not exceeding 7.5 m | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8903 99 00 | -- Other | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 8904 00 00 | Tugs and pusher craft | u | 10% | - |
BCD: 5% Condition BCD: See Notifications for specified countries IGST: 5% |
| 8905 | Light vessels, fire floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms | ||||
| 8905 10 00 | - Dredgers | u |
1[Free] old[10%] |
- |
BCD:
Nil
upto 30/04/2022 BCD: NIL for specified countries IGST: 5% |
| 8905 20 00 | - Floating or submersible drilling or production platforms | u | 10% | - |
BCD: NIL
for specified countries IGST: 5% |
| 8905 90 | - Other : | ||||
| 8905 90 10 | -- Floating docks | u | 10% | - |
BCD: 5% Condition BCD: NIL for specified countries IGST: 5% |
| 8905 90 90 | -- Other | u | 10% | - |
BCD: 5% Condition BCD: NIL for specified countries IGST: 5% |
| 8906 | Other vessels, including warships and lifeboats other than rowing boats. | ||||
| 8906 10 00 | - Warships | u | 10% | - |
BCD: Nil Condition BCD: NIL for specified countries IGST: 5% |
| 8906 90 00 | - Other | u | 10% | - |
BCD: See
Notification Condition BCD: NIL for specified countries IGST: 5% |
| 8907 | Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons) | ||||
| 8907 10 00 | - Inflatable rafts | u |
1[Free] old[10%] |
- |
BCD: Nil
upto 30/04/2022 BCD: NIL for specified countries IGST: 5% |
| 8907 90 00 | - Other | u | 10% | - |
BCD: See
Notifications for specified countries IGST: 5% |
| 8908 00 00 | Vessels and other floating structures for breaking up | u |
1[2.5%] old[10%] |
- |
BCD: 2.5%
upto 30/04/2022 BCD: NIL for specified countries IGST: 18% |
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 vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods. (Vide:- Notification No.50/2017-Condition No- 84)
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)