News Flash
  • ATTN Importers/Exporters : Budget related changes have been incorporated in the Custom EDI System. Bill of Entry filing services has been resumed.
  • DGTS Mumbai invites you for a webinar on INDIRECT TAX PROPOSALS IN THE BUDGET 2023-24 on Thursday, 02 February 2023, starting at 11.30 AM. Please visit " DGTS Mumbai YouTube " for live streaming Click here
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 21.03.2023 to 24.03.2023 issued by NACIN, ZC, Kanpur. Download. letter | Annexure I | Annexure II |Requisition Form
  • ATTN: BUDGET UPDATE: On account of Budget 2023-2024, due to be presented on 01-Feb-2023, filing of BEs would not be available from 17:00 hours of 01st Feb, 2023 till completion of updation of all changes in the ICES 1.5.
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  • Revised Annual Calendar of Departmental Examinations for The Year 2022-23 Click here
  • Departmental Examination: Confirmation for Inspectors of Central Tax scheduled in February,2023 now postponed. The examination re-scheduled from 21.03.2023 to 24.03.2023.
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  • Notification issued to assign powers of Superintendent of Central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. Click here
  • Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March, 2023 Click here
  • Annual General Transfer 2023. Click here
  • General Election to the Legislative Assemblies of Gujarat and Himachal Pradesh, 2022- Last visit of EOs for preparation of Scrutiny Reports etc.-Reg. Click here
  • CBIC has notified Rules of Origin of India-Australia Economic Cooperation and Trade Agreement Click here for rules
  • Request for Expression of Interest (EOIs) for Empanelment of CAs/ICWAs for conducting Special Audit under Section 66 of the CGST Act, 2017 at CGST Audit-1 Commissionerate, Delhi Click here
  • Filling up of the post of Administrative Officer in the Customs & Central Excise Settlement Commission, Additional Bench, Mumbai - Regarding Click here
  • Press Release on decisions of 48th GST Council. Click here
  • International Customs Day Celebration 2023: Seeking nominations for the award of WCO Certificates of Merit Click here | Proforma
  • Marks of Deptt. Exam. for Inspectors of Central Tax held in 02.08.2022 to 05.08.2022 declared. Nodal Officers (Exam) may download marks-sheet along with forwarding letter from their e-Mail ID. Click here
  • Notification issued to extend the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. Click here
  • Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February 2023. It also contains the Schedule, Syllabus, and Instructions for Examination along with the format (in Annexure II) for requesting Question Papers. The Notification can be viewed through this link - Click here
  • CBIC has issued Postal Export (Electronic Declaration and Processing) Regulations, 2022 in furtherance of ease of doing business Notification No. 103/2022-Customs (NT)|Notification No. 104/2022-Customs (NT)|Circular No. 25/2022
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Click here for Customs Tariff (as on 30.06.2020)

Tariff (as on 30.09.2020)

(As on 30.09.2020)

Disclaimer


PART - I

General Notes includes :
  • 1.  CUSTOMS TARIFF ACT, 1975
  • 2.  GENERAL RULES FOR INTERPRETATION OF IMPORT TARIFF
  • 3.  NATIONAL CALAMITY CONTINGENT DUTY (NCCD) 
  • 4.  EDUCATION CESS
  • 5.  EXEMPTION TO SPECIFIED GOODS FROM WHOLE OF EDUCATION CESS. [Notfn. No. 54/17-Cus., dt. 30.06.2017]
  • 6.  EXEMPTION TO SPECIFIED GOODS FROM WHOLE OF SECONDARY AND HIGHER EDUCATION CESS. [Notfn. No. 55/17-Cus., dt. 30.06.2017]
  • 7.  NOTIFICATION RELATED TO FINANCE ACT ,2003. [Notfn. No. 10/06-Cus., dt. 01.03.2006]
  • 8.  TAXATION LAWS (AMENDMENT) ACT ,2017 (18 OF 2017) . [Notfn. No. 25/17-Cus., dt. 28.06.2017]
  • 9.  ECONOMIC ZONE (INTEGRATED GOODS AND SERVICE TAX)  ACT, 2017 (13 OF 2017). [Notfn. No. 64/17-Cus., dt. 05.07.17]

 

PART - II Import Tariff

Chapters Commodities

SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS

Chapter 1 Live animals
Chapter 2 Meat and edible meat offal
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Chapter 5 Products of animal origin, not elsewhere specified or included.

SECTION II. VEGETABLE PRODUCTS

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 fruits 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 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
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 OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15 Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes

SECTION IV. PREPARED FOODSTUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Chapter 16 Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Chapter 17 Sugars and sugar confectionery
Chapter 18 Cocoa and cocoa preparations
Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' 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
Chapter 24 Tobacco and manufactured tobacco substitutes

SECTION V. MINERAL PRODUCTS

Chapter 25 Salt; sulphur, earths and stones; 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

Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes
Chapter 29 Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31 Fertilisers
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks.
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
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

Chapter 39 Plastics and articles thereof
Chapter 40 Rubber and articles thereof

SECTION VIII. RAW HIDES AND SKINS, LEATHER, FURSKINS & ARTICLES THEREOF;  SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

Chapter 41 Raw hides and skins (other than furskins) and leather
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
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.

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 PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF

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. TEXTILE & TEXTILE ARTICLES

Chapter 50 Silk
Chapter 51 Wool, fine or coarse animal hair; horse hair 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 and 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 THEEWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64 Footwear, gaiters and the like; parts of such articles
Chapter 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

Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
Chapter 69 Ceramic products
Chapter 70 Glass and glassware

SECTION XIV. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin

SECTION XV. BASE METAL & ARTICLES OF BASE METAL

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 AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

SECTION XVII. VEHICLES; AIRCRAFT; VESSELS & ASSOCIATED TRANSPORT EQUIPMENT

Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds
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

Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
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

Chapter 93 Arms and ammunition; parts and accessories thereof

SECTION XX. MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; 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

Chapter 97 Works of art, collectors' pieces and antiques
Chapter 98 Project imports, Laboratory chemicals, passenger's baggage, personal importation by air or post; ship stores

 

PART - III

General Exemptions  - Import Tariff

 

PART - IV The Second Schedule - Export Tariff

Export Tariff and Appendix - I
Export tariff and corresponding exemption notifications and
Appendix - I (Cesses leviable on certain articles on export under various enactments of the Government and exemption Notifications thereto.)

 

PART - V Anti Dumping Duty Notifications

Chapter-wise - ADD Notifications   and    Item-wise alphabetically - ADD notifications

 

Appendix A and B  
Appendix A - Year-wise index to Notifications in force as on 31.06.2020 and
Appendix B - List of Notifications Rescinded/Superseded during the period from 26.7.2004 TO 31.06.2020