Tariff 2022-23 (as on 01-05-2023)

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Tariff (as on 01.05.2023)

(As on 01.05.2023)

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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 30.06.2022 and
Appendix B - List of Notifications Rescinded/Superseded during the period from 26.7.2004 TO 30.06.2022

Tariff (as on 01.05.2023)

PART - I

PART - II Import Tariff

SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS

SECTION II. VEGETABLE PRODUCTS

SECTION III. ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

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

SECTION V. MINERAL PRODUCTS

SECTION VI. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

SECTION VII. PLASTICS AND ARTICLES THEREOF, 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)

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 X. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF

SECTION XI. TEXTILE & TEXTILE ARTICLES

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

SECTION XIII. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; 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

SECTION XV. BASE METAL & 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

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

SECTION XVIII. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

SECTION XIX. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

SECTION XX. MISCELLANEOUS MANUFACTURED ARTICLES

SECTION XXI. WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

PART - III

PART - IV The Second Schedule - Export Tariff

PART - V Anti Dumping Duty Notifications