CUSTOMS TARIFF 2021-22
*HSN\Description in red are effective from 01/01/2022
FIRST SCHEDULE FOR IMPORT - Note:- Import Tariff is divided into Sections which are further divided into Chapters and duty is given Chapter heading wise
In the Customs Tariff Act, the First Schedule shall—
(a) be amended in the manner specified in the Second Schedule;
(b) be also amended in the manner specified in the Third Schedule.
SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS (Section Notes) (Chapter 1- 5)Chapter 1 - LIVE ANIMALSChapter 2 - MEAT AND EDIBLE MEAT OFFALChapter 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATESChapter 4 - DAIRY PRODUCE; BIRD'S EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDChapter 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDSECTION II: VEGETABLE PRODUCTS (Section Notes) (Chapter 6 - 14)
Chapter 6 - LIVE TREES AND OTHER PLANTS; BULBS ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Chapter 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Chapter 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
Chapter 9 - COFFEE, TEA, MATE AND SPICES
Chapter 10 - CEREALS
Chapter 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES INULIN; WHEAT GLUTEN
Chapter 13 - LAC; GUMS RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Chapter 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
SECTION III: ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES old[ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES] (Section Notes) (Chapter 15)]
SECTION IV: PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY old[PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES] (Section Notes)
(Chapter 16 - 24)Chapter 17: - SUGARS AND SUGAR CONFECTIONERY
Chapter 18: - COCOA AND COCOA PREPARATIONS
Chapter 19: - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY COOKS PRODUCTS
Chapter 20: - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
Chapter 21: - MISCELLANEOUS EDIBLE PREPARATIONS
Chapter 22: - BEVERAGES, SPIRITS AND VINEGAR
Chapter 23: - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
SECTION V: MINERAL PRODUCTS (Section Notes) (Chapter 25 - 27)
Chapter 25: - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Chapter 26: - ORES, SLAG AND ASH
Chapter 27: - MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
SECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES (Section Notes) (Chapter 28 - 38)
Chapter 29: - ORGANIC CHEMICALS
Chapter 30: - Pharmaceutical Products
Chapter 31: - FERTILISERS
Chapter 33: - Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations
Chapter 35: - Albuminoidal Substances; Modified Starches; Glues; Enzymes
Chapter 36:- Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
Chapter 37: - Photographic or Cinematographic Goods
Chapter 38: - Miscellaneous Chemical Products
SECTION VII: PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF (Section Notes) (Chapter 39 - 40)
Chapter 39: - PLASTICS AND ARTICLES THEREOF
Chapter 40: - RUBBER AND ARTICLES THEREOF
SECTION VIII: RAWHIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HAND BAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) (Section Notes) (Chapter 41 - 43)
Chapter 41 : - RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Chapter 43: - FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
SECTION IX:WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK (Section Notes) (Chapter 44 - 46)
Chapter 44: - WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Chapter 45: - CORK AND ARTICLES OF CORK
Chapter 46: - MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
SECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPER BOARD; PAPER AND PAPER BOARD AND ARTICLES THEREOF (Section Notes) (Chapter 47 - 49)
Chapter 47: - PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
Chapter 48: - PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Chapter 49: - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS,TYPESCRIPTS AND PLANS
SECTION XI: TEXTILES AND TEXTILE ARTICLES (Section Notes) (Chapter 50 - 63)
Chapter 50: - SILK
Chapter 51: - WOOL, FINE OR COARSE ANIMAL HAIR ; HORSEHAIR YARN AND WOVEN FABRIC
Chapter 52: - COTTON
Chapter 53: - OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
Chapter 54: - MAN-MADE FILAMENTS
Chapter 55: - MAN-MADE STAPLE FIBRES
Chapter 56: - WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
Chapter 57: - CARPETS & OTHER TEXTILE FLOOR COVERINGS
Chapter 58:- SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
Chapter 59: - IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Chapter 60: - KNITTED OR CROCHETED FABRICS
Chapter 61: - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Chapter 62: - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
Chapter 63: - OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
SECTION XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR (Section Notes) (Chapter 64 - 67)
Chapter 64: - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLESChapter 65: - HEADGEAR AND PARTS THEREOF
Chapter 66: - UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Chapter 67: - PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
SECTION XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE (Section Notes) (Chapter 68 - 70)
Chapter 68: - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALSChapter 69: - CERAMIC PRODUCTS
Chapter 70: - GLASS AND GLASSWARE
SECTION XIV:NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMIPRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN (Section Notes) (Chapter 71)
SECTION XV: BASE METALS AND ARTICLES OF BASE METAL (Section Notes) (Chapter 72 - 83)
Chapter 72: - IRON AND STEEL
Chapter 73: - ARTICLES OF IRON OR STEEL
Chapter 74: - COPPER AND ARTICLES THEREOF
Chapter 75: - NICKEL AND ARTICLES THEREOF
Chapter 76: - ALUMINIUM AND ARTICLES THEREOF
Chapter 77: - (RESERVED FOR POSSIBLE FUTURE USE)
Chapter 78: - LEAD AND ARTICLES THEREOF
Chapter 79: - ZINC AND ARTICLES THEREOF
Chapter 80: - TIN AND ARTICLES THEREOF
Chapter 81: - OTHER BASE METALS; CERMETS; ARTICLES THEREOF
Chapter 82: - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL
Chapter 83: - MISCELLANEOUS ARTICLES OF BASE METAL
SECTION XVI:MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS; AND PARTS AND ACCESSORIES OF SUCH ARTICLES (Section Notes) (Chapter 84 - 85)
Chapter 84:- NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOFSECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (Section Notes) (Chapter 86 - 89)
Chapter 87: - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK,AND PARTS AND ACCESSORIES THEREOF
Chapter 88: - AIRCRAFT, SPACECRAFT AND PARTS THEREOF
Chapter 89: - SHIPS, BOATS AND FLOATING STRUCTURES
SECTION XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF (Section Notes) (Chapter 90 - 92)
Chapter 91: - CLOCKS AND WATCHES AND PARTS THEREOF
Chapter 92: - MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
SECTION XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF (Section Notes) (Chapter 93)
Chapter 93: - ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOFSECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES (Section Notes) (Chapter 94 - 96)
Chapter 94: - FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS;LUMINAIRES AND LIGHTING FITTINGS old[LAMPS AND LIGHTING FITTINGS], NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
Chapter 95: - TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
Chapter 96: - MISCELLANEOUS MANUFACTURED ARTICLES
SECTION XXI: WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES (Section Notes) (Chapter 97 - 98)
Chapter 97: - WORKS OF ART, COLLECTORS PIECES AND ANTIQUES
Chapter 98: - PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS' BAGGAGE; PERSONAL IMPORTATIONS BY AIR OR POST; SHIP STORES
In the Customs Tariff Act, the Second Schedule shall be amended in the manner specified in the Fourth Schedule.
EXPORT TARIFFGENERAL EXEMPTIONS - Note:- Exemption specific to Chapter or Product is given with relevant Chapter/Product