| How to Use this Customs Tariff Schedule |
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| Chapter 1 to 39 |
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| Chapter 40 to 49 |
| Chapter 50 to 63 |
| Chapter 64 to 79 |
| Chapter 80 to 98 |
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| Introduction |
The Customs Tariff Database provides Eleven columns making it most user friendly tariff. It provides direct display of classification along with Basic Customs Duty, IGST, SWS with Total Duty applicable for any entry in the Customs Tariff.
Download sample excel sheet for chapter 39 |
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| The 11 columns provides following details:- |
| HS Code |
Level |
Items Description |
Unit |
Basic (Sch Rate) |
Basic (Ntfn Rate) |
IGST |
SWS |
Total Duty with 10% SWS |
Import Policy and NTBs |
Country Preferences |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
| 3902 30 00 |
- |
Propylene copolymers |
Kg |
10 |
7.5 |
18 |
1 |
27.735 |
Free |
SA ASN My Jp |
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| • Col (1) Harmonized System Code |
The entries under First Schedule of Customs Tariff is in line with HSN 2017 (Harmonised System of Nomenclature developed by World Customs Organisation, Brussels. (HS 2017 has come into effect on 1 Jan 2017).
The eight digit code shows the HSN as expanded to 8 digit level by India. The first two digit of the code cover the Chapter number, the next two digits give the Heading. The third set of two digits in the code gives the Sub-heading.
The six digit code is aligned with Harmonized System of Nomenclature of the World Customs Organization. The last two digits in the seventh and eighth position tariff item or sub-sub-heading specific to India. Thus the Code is the same as that in other countries only at six digit with the seventh and eighth positions specific to India. |
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| • Col (2) Level |
The level column indicates coding of dashes.
Single dash (-) at the beginning of description shows a group denoting primary classification of item covered by the heading. The double dash (--) at the beginning of description implies a sub-group representing sub classification (sub-heading) of the line under primary classification.
Triple dash and quadruple dash indicate the level. The coding of dashes has utility in deciding the classification of an item under the Customs Tariff under ITS (HS) eight digit classification. (Tariff Item in Customs parlance).
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| • Col (3) Item description |
This column gives the standard description of the entry. (For the ease of location of an item, a product index as per 2017 covering upto eight digit at the end of this book gives the HS code against each item).
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| • Col (4) Unit |
This column gives the unit of import in terms of weight (kg-Kilograms), number (u- unit), length (m-meter) or pair (pa).
The import invoice should reflect the unit specifically for statistical purpose. While, any unit can be mentioned in the invoice depending upon commercial convenience, the prescribed unit must be compulsorily present in the Bill of Entry/Shipping Bill. [Ref: 26-CBEC/19.07.2013]
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| • Col (5), (6) and (7) Basic Customs Duty |
The fifth column of the Easy Reference Customs Tariff shows standard rate of Basic Custom Duty applicable on the tariff entry in custom classification. There are various types of Basic Customs Duty. These are:
i) Ad Valorem – Ad valorem duties are based on value and expressed as a percentage of the Assessable Value (Assessable Value = Cost + Insurance + Freight).
ii) Specific rate of duty – Specific rate of duty is based on unit in terms of weight, number etc. In Indian Customs Tariff the specific duty is applicable based on its weight (per kg).
The standard rate of duty can be exempted by notifications for duty concessions.
The rate in column (5) is the Schedule rate of duty as defined in Schedule I on imports under CTA, 1975. In case there is an exemption on the heading or subheading, column (6) gives the exemption rate. |
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| • Col (8) Integrated Tax (IGST) |
The Column 8 provides rate of IGST in terms of Section 3(7) of Customs Tariff Act, 1975.
The IGST is leviable on Landed Value, that is, Assessable Value (AV) + Basic Customs Duty. It does not apply on SWS.
It can be understood from the following example:
(1) AV of the goods = Rs. 100
(2) Basic Duty = 7.5% of AV= Rs. 7.50
(3) SWS = 10% of Basic (2) = Rs. 0.75
(4) IGST = 18% of Basic (2) + SWS (3) = 19.485
(5) Total Duty = Basic (2) + SWS (3) + IGST (4) = 7.50+0.75+19.485 = 27.735
Note: Compensation Cess is also applicable on special goods like tobacco and motor vehicles. It is charged like IGST under Sec 3(9) of CTA .
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| • Col (9) Social Welfare Surcharge (SWS) |
| SWS of 10% is applicable only on basic customs duty or other duties of Customs like IGST and excise. |
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| • Col (10) Total Duty |
| A glance at this column provides total applicable standard rate of duty on any item including Basic Customs Duty. |
| Charging Sections |
Value Component |
Calculation formula |
Reference: |
| A. CIF value |
Value of goods at the time and place of importation (Cost+Insurance+Freight) |
Section 14 of Customs Act, 1962 and Rule 9 of Valuation Rules 2007 |
| B Assessable Value(AV) |
Cost+Insurance+Freight+Transport+Loading+ Unloading+ Handling |
Rule 10 of Valuation Rules 2007 |
| C Basic Custom Duty |
BCD x Assessable Value (AV)
100 |
Charging section 12 of Customs Act 1962 |
| D IGST |
IGST x(AV+BCD) + SWS + Health Cess
100
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Section 3(7) of CTA,1975 |
| E Compensation Cess |
CC x(AV+BCD)
100 |
Section 3(9) of CTA,1975 |
| F CVD of Excise on Petroleum Products |
On Value of goods plus Basic Duty |
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| G Social Welfare Surcharge (SWS) |
(10%) of Basic Duty |
Clause 108 of Finance Bill, 2018 |
| H Health Cess |
5% of AV |
Section 139 of Finane Bill 2020 |
| I Duties of Excess - These are charged for goods not under GST under Sec 3(1) of CTA, 1975. Manner of levy same as IGST. |
| J Compensation Cess is to compensate States for loss of revenue due to GST. Manner of computation, same as IGST. |
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| • Health Cess |
This Cess is applicable only on 5 headings 9018 to 9022 under Sec. 139 of Finance Bill 2020. It applies on value of goods only. IGST will, however, be applicable on Health Cess. |
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| • Col (13) and (14) Import Policy and NTBs |
The thirteenth and fourteenth column give the import policy for the subheading according to Ministry of Commerce publication titled ITC(HS) Classification of Export and Import Items as amended. It is amplified by Import Policy Note at the end of the heading, where necessary.
(The Import Policy column is updated for HS2017 by the DGFT as released by DGFT Notification No. 36 dated 17.01.2017).
The policy is given with reference to the eight digit common tariff code followed by the customs and the DGFT.
The Main Policy heads are:
Restricted = Not permitted for import except by a Public Notice or Licence.
Prohibited = Not permitted for import.
Free Conditions = Free import with conditions
STE = State Trading Enterprises. Import is allowed only through nominated agencies.
Where it is not possible to give the policy in the subheading, we use the words “See Note" in the columns. The relevant import policy note is given at the end of the heading or chapter.
These are known in international trade as non tariff barriers. Some of the codes used for various Non Tariff Barriers are
Agri permit - Agriculture Permit
PSC - Phyto Sanitary Certificate
BIS - Bureau of Indian Standards Quality Certificate. |
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| Customs Prohibitions |
| Specific prohibitions (under relevant HS headings) on imports and exports operative under Section 11 of the Customs Act, 1962 are given in each heading. The notification reference under the prohibition refers to notifications issued under Section 11. These are given under NTBs at the end of a Chapter. |
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| • Col (15) Country Preferences |
In column 15, preferential duty rate applicable on imports from notified “preferential areas” have been indicated.
Please see notifications of concessional duties in the "Country Preferences" Menu.
In case of imports of specified item from a preferential area, the preferential duty is charged instead of standard rate of Basic Customs Duty. The "Origin" requirements must be satisfied for the exemption. |
| Preferential Country/ Agreement |
Code used |
| Afghanistan |
Af |
| Asia-Pacific |
AP |
| Association of Southeast Asian Nations |
ASEAN |
| Association of Southeast Asian Nations |
ASN |
| Chile |
Cl |
| Global System of Trade Preferences |
GP |
| Japan |
JP |
| Korea |
Kr |
| Malaysia |
MY |
| MERCOSUR |
MERC |
| Myanmar |
My |
| Nepal |
Np |
| Pakistan |
Pk |
| Preferential Area |
PA |
| Sri Lanka, Nepal, SAPTA, SAFTA |
SA |
| SAFTA |
SF |
| SAPTA |
SA |
| Singapore |
Sg |
| Sri Lanka |
Lk |
| Thailand |
Th |
| Least Developed Countries |
LDC |
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| In case of imports of specified item from a preferential area, the preferential duty is charged instead of standard rate of Basic Customs Duty. The "Origin" requirements must be satisfied for the exemption. |
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| Special Notes |
| A1 Exemption Notifications |
The schedule rate of basic duty is exempted by a notification issued under Section 25(1) of the Customs Act, 1962. The main notification (know as the jumbo exemption notification) covering the entire schedule is carried in the beginning of this book. An extract from the notification is featured in the heading itself. For amending notifications issued during the course of the year, please refer to our publication Daily Index of Changes (Email).
The first notification in series is know as the original notification. Amending notifications, on the other hand, make changes in an original notification. In this book, the original notification number and date is given in the reference column in the left. The text of the amending notifications is incorporated in the original notification itself. The amendment references are at the end of the notification or the beginning of the notification.
The summary at the head of the notification gives the highlights of the notification. It does not have any legal significance and is an introduction drafted by the editor. |
| A2 Additional Duty on Liquor |
| The Central Government specifies the standard additional duty having regard to the excise duty for the time being leviable on like alcoholic liquor produced or manufactured in different States. The duty on liquor is levied on imports as an additional duty of customs. |
| A3 Anti-Dumping and Safeguard Duties |
| These duties are levied under Section 9A and 9B of CTA 1975. They are levied as specific rates on quantity of imports. In some cases, they can be in the shape of minimum landed value in which case too the difference between the actual landed value and the stipulated minimum landed value is the quantum of anti dumping duty. |
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| Abbreviations |
| Agri Permit |
AgP |
| BIS |
BIS |
| Free |
Fr |
| Prohibited |
Proh |
| Restricted |
Restd |
| San Permit |
SanP |
| Labelling |
Lbl |
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