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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION XIX. ARMS AND AMMUNITION, PARTS AND ACCESSORIES THEREOF

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION-XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

CHAPTER 93

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Notes :

1. This Chapter does not cover :

    (a) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

    (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (c) armoured fighting vehicles (heading 8710);

    (d) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

    (e) bows, arrows, fencing foils or toys (Chapter 95); or

    (f) collectors' pieces or antiques (heading 9705 or 9706).

2. In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of heading 8526.

Tariff Item

 

Description of goods

 

Unit

 

Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
9301 MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING      
9301 10 - Artillery weapons (for example, guns, howitzers and mortars):      
9301 10 10 --- Self propelled u 10% -
9301 10 90 --- Other u 10% -
9301 20 00 - Rocket launchers; flame- throwers; grenade launchers; torpedo tubes and similar projectors u 10% -
9301 90 00 - Other u 10% -
9302 00 00 REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 or 9304 u 10% -
9303 OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (for EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINETHROWING GUNS)      
9303 10 00 - Muzzle-loading firearms u 10% 
9303 20 00 - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles u 10% -
9303 30 00 - Other sporting, hunting or target-shooting rifles u 10% -
9303 90 00 - Other u 10% -
9304 00 00 OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 u 10% -
9305 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304      
9305 10 00 - Of revolvers or pistols kg. 10% -
9305 20 - Of shotguns or rifles of heading 9303 :      
9305 20 10 --- Shotgun barrels kg. 10% -
9305 20 90 --- Other kg. 10% -
  - Other :      
9305 91 00 -- Of military weapons of heading 9301 kg. 10% -
9305 99 00 -- Other kg. 10% -
9306 BOMBS , GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS      
  - Shotgun cartridges and parts thereof; air gun pellets :      
9306 21 00 -- Cartridges kg. 10% -
9306 29 00 -- Other kg. 10% -
9306 30 00 - Other cartridges and parts thereof u 10% -
9306 90 00 - Other u 10% -
9307 00 00 SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOF u 10% -