Duty Rates

Description

Duty Rate

Basic

Special

Addl. *

Spl.

Addl.**

GENERAL PEAK RATE

40%

5%

18%

4%

FOOD & BEVERAGES

Almonds

(a) In shell

Rs.55/- per kg.

Nil

Nil

4%

(b) Shelled

Rs.100/-per kg.

Nil

Nil

4%

Sugar

5%

Nil

Rs.850pmt

Nil

Milk Food for infants

30%

5%

Nil

4%

Cereals

Nil

Nil

Nil

Nil

Pulses

5%

5%

Nil

4%

Tea

10%

5%

Nil

4%

Food preparations of cereals, flour, starch etc. for infant use

10%

5%

Nil

4%

Dry fruits (in general)

40%

5%

Nil

4%

Coffee powder

10% or 40%

5%

Nil

4%

Soft drink

40%

5%

40%

4%

TEXTILE FIBRES, YARNS & CLOTH

Rayon grade wood pulp

5%

5%

Nil

4%

Fibres

(a) Cotton

Nil

Nil

Nil

Nil

(b) Jute

Nil

Nil

Nil

Nil

(c) wool

20% or 10%

Nil

Nil

4%

Viscose fibre ***

25%

5%

18%

4%

Viscose filament yarn ***

30%

5%

18%

4%

Synthetic fibres and

filament yarn ***

30%

5%

18% or 25%

or 30%

4%

Blended and spun yarn ***

40%

Nil

18%

4%

Fabrics ***

40%

Nil

Nil (for grey fabrics)

12%(for processed fabrics)

+8%****

Nil

MEDICINES AND MEDICAL EQUIPMENT

Life saving equipment (specified)

Nil

Nil

Nil

Nil

Sight saving equipment (specified)

Nil

Nil

Nil

Nil

Specified medical equipment (not generally made in India)

10%

5%

Nil

4%

Other medical equipment (Chapter 90)

20%

5%

8%

4%

Life saving drugs

Nil

Nil

Nil

  Nil

Drug intermediates

Nil to 30%

5%

18%

4%

Other drugs

30%

5%

15%

4%

CRUDE & PETROLEUM PRODUCTS

Crude

20%

2%

Nil

  Nil

Naphtha

Nil

Nil

15%

4%

Kerosene

30%

2%

10%

4%

Kerosene (imported by IOC Ltd.)

Nil

Nil

10%

Nil

Coking coal

3% or 10%

5%

Nil

4%

LPG

10%

2%

10%

4%

Coke

10%

5%

Nil

4%

Non-coking coal

10%

5%

Nil

4%

Motor spirit

30%

2%

35%+Re 1 per litre

4%

High Speed Diesel Oil

30%

2%

15%

4%

CHEMICALS & PETROCHEMICALS

Molasses

10%

5%

Rs.500pmt

4%

Ethyl alcohol

10%

5%

18%

4%

Vinyl chloride monomer (VCM)

10%

5%

18%

4%

Benzene, ethyl benzene

10%

5%

18%

4%

Feed stocks (ethylene etc.)

10%

5%

18%

4%

Acrylonitrile

10%

5%

18%

4%

DMT

25%

5%

18%

4%

PTA

25%

5%

18%

4%

Vinyl pyridine monomer

30%

5%

18%

4%

Soda Ash

30%

5%

18%

4%

Soda Ash

30%

5%

18%

4%

Caustic soda

30%

5%

18%

4%

LAB

20%

5%

18%

4%

Caprolactum

25%

5%

18%

4%

Specified chemicals for leather industry

20%

5%

18%

4%

Other chemicals

30% or 40%

5%

18%

4%

PLASTICS

Bulk polymers (PVC, HDPE, LDPE)

30%

5%

25%

4%

Polycarbonates and Polyphenylene oxide (in powder form)

30%

5%

18%

4%

PAPER & PAPER BOARD

Newsprint

5%

Nil

Nil

Nil

Pulp (Other than Rayon Grade Wood pulp)

5%

5%

Nil

4%

Waste paper

5%

Nil or 5%

Nil

4%

Printing and writing paper

30%

5%

18%

4%

FERROUS METALS

Melting scrap

5% (subject to conditions)

5%

15%

4%

Iron ore pellets

5%

5%

8%

4%

SS scrap, for melting purpose

5%

5%

15%

4%

Pig iron, ingots

10%

5%

15%

4%

Ferro-alloys

(a) Ferro Nickel

10%

5%

15%

4%

(b) Other Ferro alloys

20%

5%

15%

4%

Semi & finished steel

(a) Semi

30%

5%

15%

4%

(b) HR coils

25%

5%

15%

4%

(c) CR coils

30%

5%

15%

4%

Stainless Steel

(a) Stainless Steel Slabs

30%

5%

15%

4%

(b) Other primary forms of stainless steel

30%

5%

15%

4%

NON-FERROUS METALS

Aluminium (unwrought)

20%

5%

15%

4%

Aluminium (wrought)

20%

5%

15%

4%

Nickel (unwrought)

10%

5%

15%

4%

Nickel (wrought)

10%

5%

15%

4%

Tin (unwrought)

20%

5%

15%

4%

Tin (wrought)

20%

5%

15%

4%

Zinc, Lead and Copper (unwrought)

30%

5%

15%

4%

Zinc and Lead (wrought)

30%

5%

15%

4%

Copper (wrought)

35%

5%

15%

4%

CAPITAL GOODS & INSTRUMENTS

Project imports

(a) Fertiliser

Nil

Nil

Nil

Nil

(b) Power generation projects

20%

5%

Nil

Nil

(c) Power transmission projects of 66 KV & above

20%

5%

10%

4%

(d) Captive power plants of 5 MW or more

20%

5%

13%

4%

(e) Others

20%

5%

13%

4%

Capital goods

20%

5%

13%

4%

Parts of capital goods

20%

5%

13%

4%

Instruments

20%

5%

13%

4%

Ball or Roller Bearings and parts

(a) of bore diameter upto 60mm

10% + Rs.150 per kg.

5%

13%

4%

(b) Others

10% + Rs. 80 per kg.

5%

13%

4%

Agricultural machinery

20%

5%

13%

4%

Horological machinery

20%

5%

13%

4%

Other, electrical or non-electrical

20%

5%

13%

4%

MOTOR VEHICLES AND PARTS

Motor vehicles

40%

5%

40% + 1/8% (cess)

4%

Parts of motor vehicles

40%

5%

15%

4%

ELECTRONIC GOODS

Computer software

Nil

Nil

Nil

Nil

Parts of computers (other than PCB)

10%

2%

13%

4%

Parts of computer ( PCB)

20%

2%

13%

4%

Hard Disk drive, Floppy Disk drive

5%

Nil

13%

4%

Computer & computer peripherals

20%

2%

13%

4%

Specified materials for electronics industry

10%

5%

Chargeable at different rates depending on their classification, but mostly at 18%

4%

Components

20%

2% or 5%

18%

4%

Colour Television Picture tubes

30%

5%

18%

4%

LIQUOR

Beer

100%

5%

Nil

4%

Wines

100%

5%

Rs.9/Ltr.

4%

Whiskies, spirits

245%

Nil

Nil

4%

SPORTS GOODS

25%

5%

Nil

4%

CONSUMER GOODS

Finished Consumer goods

40%

5%

8% or 13% or 18% (on most goods)

4%

BAGGAGE *****

Baggage (upto Rs. 12,000)

Nil

Baggage (in excess of Rs. 12,000)

50%

5%

Nil

4%

1. Assessable Value
2. Basic Duty of Customs
3. Special Duty of Customs

**The Special Additional Duty of Customs is computed on the aggregate of :-

1. Assessable Value
2. Basic Duty of Customs
3. Special Duty of Customs
4. Additional Duty of Customs

**** Duty at 8% is charged under the Additional Duties of Excise( Goods of Special Importance)Act, 1957.