DEMO|

THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Body Notification No. 25/2021-Customs, F. No. 354/111/2005-TRU (Pt-III), Dated, 31st March, 2021

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts,-

    (i) goods of the description as specified in column (3) of the TABLE 1 appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE;

    (ii) goods of the description as specified in column (3) of the TABLE 2 appended hereto and falling under the Tariff Item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of that portion of the applied rate of duty of customs leviable thereon as is specified in the corresponding entry in column (4) of the said TABLE;

    Explanation. - For the purposes of this notification, "applied rate of duty" means the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under section 124 of the Finance Act, 2021 (13 of 2021) in respect of the goods specified in the said TABLE, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962);

    (iii) all goods falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the TABLE 3, from the whole of the duty of Customs, to a quantity of imports, hereinafter referred to as Tariff Rate Quota, not exceeding a total of 7.5 million pieces, for all goods combined in the said TABLE, in a year, subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (3) of the said TABLE;

    (iv) goods of the description specified in column (3) of the TABLE 4 below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE,

when imported into Republic of India from Republic of Mauritius:

Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Republic of Mauritius, in terms of rules as may be notified in this regard by the Central Government by publication in the official Gazette read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020;

Provided further that nothing contained in this notification shall apply to the goods in respect of which the Automatic Trigger Safeguard Mechanism (ATSM) is invoked in accordance with the Side Letter to the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and Republic of Mauritius, as issued by Republic of India, on or after the date of such invocation.

2. This notification shall come into force with effect from the 1st day of April, 2021.

TABLE 1

S.No. Tariff Item Description Rate in % (unless otherwise specified)
(1) (2) (3) (4)

1.

03023900

 All goods

24.0%

2.

03028990

 All goods

25.0%

3.

03034300

 All goods

25.7%

4.

03034400

 All goods

24.0%

5.

03034600

 All goods

24.0%

6.

03035700

 All goods

24.0%

7.

03038300

 All goods

24.0%

8.

03038990

 All goods

25.7%

9.

03049900

 All goods

27.0%

10.

03054900

 All goods

0.0%

11.

03056990

 All goods

25.7%

12.

06031100

 All goods

54.0%

13.

06031200

 All goods

54.0%

14.

06031300

 All goods

54.0%

15.

06031400

 All goods

54.0%

16.

06031500

 All goods

54.0%

17.

15041010

 All goods

27.0%

18.

15041091

 All goods

27.0%

19.

15041099

 All goods

27.0%

20.

15042010

 Fish Body Oil (Crude)

27.0%

21.

15042020

 Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5-15%

27.0%

22.

15042090

 All goods

27.0%

23.

17031000

 All goods

27.0%

24.

19019010

 All goods

0.0%

25.

19019090

 All goods

0.0%

26.

19021100

 All goods

0.0%

27.

19021900

 All goods

27.0%

28.

19022010

 All goods

0.0%

29.

19022090

 All goods

0.0%

30.

19023010

 All goods

0.0%

31.

19023090

 All goods

0.0%

32.

19053100

 All goods

40.5%

33.

19053211

 All goods

40.5%

34.

19053219

 All goods

40.5%

35.

19053290

 All goods

40.5%

36.

19059010

 All goods

25.7%

37.

19059020

 All goods

25.7%

38.

19059030

 All goods

25.7%

39.

19059040

 All goods

25.7%

40.

19059090

 All goods

25.7%

41.

20019000

 All goods

0.0%

42.

20071000

 All goods

0.0%

43.

20079910

 All goods

24.0%

44.

20079920

 All goods

24.0%

45.

20079930

 All goods

24.0%

46.

20079940

 All goods

24.0%

47.

20079990

 All goods

24.0%

48.

20082000

 All goods

24.0%

49.

20089911

 All goods

26.4%

50.

20089912

 All goods

26.4%

51.

20089913

 All goods

26.4%

52.

20089914

 All goods

26.4%

53.

20089919

 All goods

26.4%

54.

20089991

 All goods

26.4%

55.

20089992

 All goods

26.4%

56.

20089993

 All goods

26.4%

57.

20089994

 All goods

26.4%

58.

20089999

 All goods

26.4%

59.

21069011

 All goods

140.0%

60.

21069019

 All goods

140.0%

61.

21069040

 All goods

140.0%

62.

21069050

 All goods

140.0%

63.

21069060

 All goods

140.0%

64.

21069070

 All goods

140.0%

65.

21069080

 All goods

140.0%

66.

21069091

 All goods

140.0%

67.

21069092

 All goods

140.0%

68.

21069099

 All goods

140.0%

69.

22021010

 All goods

24.0%

70.

22021020

 All goods

24.0%

71.

22021090

 All goods

24.0%

72.

22072000

 All goods

24.0%

73.

22090010

 All goods

0.0%

74.

22090020

 All goods

0.0%

75.

22090090

 All goods

0.0%

76.

30049011

 All goods

9.0%

77.

30049012

 All goods

9.0%

78.

30049013

 All goods

9.0%

79.

30049014

 All goods

9.0%

80.

30049015

 All goods

9.0%

81.

30049021

 All goods

9.0%

82.

30049022

 All goods

9.0%

83.

30049023

 All goods

9.0%

84.

30049024

 All goods

9.0%

85.

30049025

 All goods

9.0%

86.

30049026

 All goods

9.0%

87.

30049027

 All goods

9.0%

88.

30049029

 All goods

9.0%

89.

30049031

 All goods

9.0%

90.

30049032

 All goods

9.0%

91.

30049033

 All goods

9.0%

92.

30049034

 All goods

9.0%

93.

30049035

 All goods

9.0%

94.

30049036

 All goods

9.0%

95.

30049039

 All goods

9.0%

96.

30049041

 All goods

9.0%

97.

30049042

 All goods

9.0%

98.

30049043

 All goods

9.0%

99.

30049044

 All goods

9.0%

100.

30049045

 All goods

9.0%

101.

30049046

 All goods

9.0%

102.

30049047

 All goods

9.0%

103.

30049048

 All goods

9.0%

104.

30049049

 All goods

9.0%

105.

30049051

 All goods

9.0%

106.

30049052

 All goods

9.0%

107.

30049053

 All goods

9.0%

108.

30049054

 All goods

9.0%

109.

30049055

 All goods

9.0%

110.

30049056

 All goods

9.0%

111.

30049057

 All goods

9.0%

112.

30049058

 All goods

9.0%

113.

30049059

 All goods

9.0%

114.

30049061

 All goods

9.0%

115.

30049062

 All goods

9.0%

116.

30049063

 All goods

9.0%

117.

30049064

 All goods

9.0%

118.

30049065

 All goods

9.0%

119.

30049066

 All goods

9.0%

120.

30049067

 All goods

9.0%

121.

30049069

 All goods

9.0%

122.

30049071

 All goods

9.0%

123.

30049072

 All goods

9.0%

124.

30049073

 All goods

9.0%

125.

30049074

 All goods

9.0%

126.

30049075

 All goods

9.0%

127.

30049076

 All goods

9.0%

128.

30049077

 All goods

9.0%

129.

30049079

 All goods

9.0%

130.

30049081

 All goods

9.0%

131.

30049082

 All goods

9.0%

132.

30049083

 All goods

9.0%

133.

30049084

 All goods

9.0%

134.

30049085

 All goods

9.0%

135.

30049086

 All goods

9.0%

136.

30049087

 All goods

9.0%

137.

30049088

 All goods

9.0%

138.

30049089

 All goods

9.0%

139.

30049091

 All goods

9.0%

140.

30049092

 All goods

9.0%

141.

30049093

 All goods

9.0%

142.

30049094

 All goods

9.0%

143.

30049095

 All goods

9.0%

144.

30049096

 All goods

9.0%

145.

30049099

 All goods

9.0%

146.

30051010

 All goods

0.0%

147.

30051090

 All goods

0.0%

148.

30059010

 All goods

0.0%

149.

30059020

 All goods

0.0%

150.

30059030

 All goods

0.0%

151.

30059040

 All goods

0.0%

152.

30059050

 All goods

0.0%

153.

30059060

 All goods

0.0%

154.

30059070

 All goods

0.0%

155.

30059090

 All goods

0.0%

156.

30064000

 All goods

0.0%

157.

32081010

 All goods

0.0%

158.

32081020

 All goods

0.0%

159.

32081030

 All goods

0.0%

160.

32081090

 All goods

0.0%

161.

32082010

 All goods

8.0%

162.

32082020

 All goods

0.0%

163.

32082030

 All goods

8.0%

164.

32082090

 All goods

8.0%

165.

32089011

 All goods

8.0%

166.

32089019

 All goods

8.0%

167.

32089021

 All goods

0.0%

168.

32089022

 All goods

8.0%

169.

32089029

 All goods

8.0%

170.

32089030

 All goods

8.0%

171.

32089041

 All goods

8.0%

172.

32089049

 All goods

8.0%

173.

32089050

 All goods

0.0%

174.

32089090

 All goods

8.0%

175.

32091010

 All goods

8.0%

176.

32091090

 All goods

0.0%

177.

32099010

 All goods

0.0%

178.

32099020

 All goods

0.0%

179.

32099090

 All goods

0.0%

180.

34011110

 All goods

0.0%

181.

34011120

 All goods

0.0%

182.

34011190

 All goods

0.0%

183.

34011911

 All goods

9.0%

184.

34011919

 All goods

9.0%

185.

34011920

 All goods

9.0%

186.

34011930

 All goods

9.0%

187.

34011941

 All goods

9.0%

188.

34011942

 All goods

9.0%

189.

34011990

 All goods

9.0%

190.

34012000

 All goods

9.0%

191.

34013011

 All goods

6.6%

192.

34013012

 All goods

6.6%

193.

34013019

 All goods

6.6%

194.

34013090

 All goods

6.6%

195.

34021900

 All goods

6.6%

196.

34022010

 All goods

6.6%

197.

34022020

 All goods

6.6%

198.

34022090

 All goods

6.6%

199.

34029011

 All goods

9.0%

200.

34029012

 All goods

9.0%

201.

34029019

 All goods

9.0%

202.

34029020

 All goods

6.6%

203.

34029030

 All goods

9.0%

204.

34029041

 All goods

6.6%

205.

34029042

 All goods

6.6%

206.

34029049

 All goods

9.0%

207.

34029051

 All goods

6.6%

208.

34029052

 All goods

9.0%

209.

34029059

 All goods

9.0%

210.

34029091

 All goods

9.0%

211.

34029092

 All goods

6.6%

212.

34029099

 All goods

9.0%

213.

39172110

 All goods

6.6%

214.

39172190

 All goods

6.6%

215.

39172200

 All goods

6.6%

216.

39172310

 All goods

6.6%

217.

39172390

 All goods

6.6%

218.

39172910

 All goods

6.6%

219.

39172920

 All goods

6.6%

220.

39172930

 All goods

6.6%

221.

39172940

 All goods

6.6%

222.

39172950

 All goods

6.6%

223.

39172990

 All goods

6.6%

224.

39173910

 All goods

6.6%

225.

39173920

 All goods

6.6%

226.

39173990

 All goods

6.6%

227.

39174000

 All goods

9.0%

228.

39191000

 All goods

9.0%

229.

39199010

 All goods

9.0%

230.

39199020

 All goods

9.5%

231.

39199090

 All goods

14.0%

232.

39201011

 All goods

9.5%

233.

39201012

 All goods

9.5%

234.

39201019

 All goods

9.5%

235.

39201091

 All goods

9.0%

236.

39201092

 All goods

9.0%

237.

39201099

 All goods

9.0%

238.

39211100

 All goods

9.0%

239.

39211900

 All goods

6.6%

240.

39231010

 All goods

13.0%

241.

39231020

 All goods

13.0%

242.

39231030

 All goods

13.0%

243.

39231040

 All goods

13.0%

244.

39231090

 All goods

13.0%

245.

39232100

 All goods

13.5%

246.

39232990

 All goods

14.0%

247.

39233010

 All goods

14.0%

248.

39233090

 All goods

13.0%

249.

39235010

 All goods

13.0%

250.

39235090

 All goods

13.0%

251.

39239010

 All goods

13.0%

252.

39239020

 All goods

13.0%

253.

39239090

 All goods

13.0%

254.

39269010

 All goods

13.0%

255.

39269021

 All goods

13.0%

256.

39269029

 All goods

13.0%

257.

39269031

 All goods

13.0%

258.

39269039

 All goods

13.0%

259.

39269041

 All goods

13.0%

260.

39269049

 All goods

13.0%

261.

39269051

 All goods

13.0%

262.

39269059

 All goods

13.0%

263.

39269061

 All goods

13.0%

264.

39269069

 All goods

13.0%

265.

39269071

 All goods

13.0%

266.

39269079

 All goods

13.0%

267.

39269080

 All goods

13.0%

268.

39269091

 All goods

13.0%

269.

39269099

 All goods

13.0%

270.

42021910

 All goods

13.5%

271.

42021920

 All goods

13.0%

272.

42021930

 All goods

13.0%

273.

42021940

 All goods

13.0%

274.

42021950

 All goods

13.0%

275.

42021960

 All goods

13.0%

276.

42021990

 All goods

13.0%

277.

42022110

 All goods

13.0%

278.

42022120

 All goods

13.0%

279.

42022190

 All goods

13.0%

280.

42022910

 All goods

13.0%

281.

42022990

 All goods

13.0%

282.

42023110

 All goods

13.0%

283.

42023120

 All goods

13.0%

284.

42023190

 All goods

13.0%

285.

42029100

 All goods

13.0%

286.

42029200

 All goods

13.0%

287.

42029900

 All goods

13.0%

288.

42031010

 All goods

9.0%

289.

42031090

 All goods

9.0%

290.

42050011

 All goods

9.5%

291.

42050019

 All goods

9.5%

292.

42050020

 All goods

9.5%

293.

42050090

 All goods

9.5%

294.

44209010

 All goods

9.0%

295.

44209090

 All goods

9.0%

296.

48192010

 All goods

8.6%

297.

48192020

 All goods

8.6%

298.

48192090

 All goods

8.6%

299.

48196000

 All goods

8.6%

300.

48219010

 All goods

9.0%

301.

48219090

 All goods

9.0%

302.

49019900

 All goods

9.0%

303.

49119910

 All goods

6.6%

304.

49119920

 All goods

6.6%

305.

49119990

 All goods

6.6%

306.

52051110

 All goods

18.0%

307.

52054410

 All goods

18.0%

308.

52081230

 All goods

21.0%

309.

52081990

 All goods

22.5%

310.

52082990

 All goods

23.0%

311.

52083990

 All goods

23.0%

312.

52084230

 All goods

23.0%

313.

52084929

 All goods

22.5%

314.

52085990

 All goods

21.0%

315.

52102990

 All goods

23.0%

316.

52111110

 All goods

20.0%

317.

52111900

 All goods

22.5%

318.

52112010

 All goods

23.0%

319.

52113990

 All goods

23.0%

320.

52114130

 All goods

23.0%

321.

52114200

 All goods

23.0%

322.

52114330

 All goods

23.0%

323.

52114990

 All goods

23.0%

324.

52115110

 All goods

23.0%

325.

52115220

 All goods

23.0%

326.

52115990

 All goods

23.0%

327.

54083300

 All goods

23.0%

328.

55161200

 All goods

23.0%

329.

60024000

 All goods

20.0%

330.

60029000

 All goods

20.0%

331.

60032000

 All goods

20.0%

332.

60041000

 All goods (of artificial fibres)

21.4%

333.

60062200

 All goods

21.4%

334.

60063200

 All goods

21.4%

335.

63021010

 All goods

22.5%

336.

63021090

 All goods

22.5%

337.

63022110

 All goods

21.0%

338.

63022190

 All goods

23.0%

339.

63022200

 All goods

21.0%

340.

63022900

 All goods

22.5%

341.

63024010

 All goods

22.5%

342.

63024020

 All goods

22.5%

343.

63024030

 All goods

22.5%

344.

63024040

 All goods

22.5%

345.

63024090

 All goods

22.5%

346.

63025110

 All goods

22.5%

347.

63025190

 All goods

22.5%

348.

63041100

 All goods

22.5%

349.

63041910

 All goods

22.5%

350.

63041920

 All goods

20.0%

351.

63041930

 All goods

23.0%

352.

63041940

 All goods

22.5%

353.

63041990

 All goods

23.0%

354.

63049110

 All goods

16.7%

355.

63049120

 All goods

22.5%

356.

63049190

 All goods

22.5%

357.

63049211

 All goods

22.5%

358.

63049219

 All goods

22.5%

359.

63049221

 All goods

22.5%

360.

63049229

 All goods

22.5%

361.

63049231

 All goods

22.5%

362.

63049239

 All goods

22.5%

363.

63049241

 All goods

22.5%

364.

63049249

 All goods

22.5%

365.

63049250

 All goods

22.5%

366.

63049260

 All goods

22.5%

367.

63049270

 All goods

22.5%

368.

63049281

 All goods

22.5%

369.

63049289

 All goods

22.5%

370.

63049291

 All goods

22.5%

371.

63049299

 All goods

22.5%

372.

63049300

 All goods

21.0%

373.

63049910

 All goods

22.5%

374.

63049991

 All goods

22.5%

375.

63049992

 All goods

22.5%

376.

63049999

 All goods

22.5%

377.

65050090

 All goods

6.6%

378.

70159010

 All goods

9.0%

379.

70159020

 All goods

9.0%

380.

70159090

 All goods

9.0%

381.

71023910

 All goods

9.0%

382.

71023990

 All goods

9.0%

383.

71049090

 All goods

6.6%

384.

71131950

 All goods

18.5%

385.

71131960

 All goods

18.5%

386.

71141110

 All goods

18.5%

387.

71141120

 All goods

18.5%

388.

71141920

 All goods

18.5%

389.

71141930

 All goods

18.5%

390.

71142020

 All goods

18.5%

391.

71142030

 All goods

18.5%

392.

71159010

 All goods

9.0%

393.

71159090

 All goods

9.0%

394.

71161000

 All goods

9.0%

395.

71162000

 All goods

9.0%

396.

71171910

 All goods

18.5%

397.

71171920

 All goods

18.5%

398.

71171990

 All goods

18.5%

399.

71179010

 All goods

18.5%

400.

71179090

 All goods

18.5%

401.

73069011

 All goods

12.0%

402.

73069019

 All goods

12.0%

403.

73069090

 All goods

12.0%

404.

76101000

 All goods

8.0%

405.

85340000

 All goods

0.0%

406.

85365010

 All goods

9.0%

407.

85365020

 All goods

9.0%

408.

85365090

 All goods

9.0%

409.

85369010

 All goods

9.0%

410.

85369020

 All goods

9.0%

411.

85369030

 All goods

9.0%

412.

85369090

 All goods

9.0%

413.

88040010

 All goods

6.6%

414.

88040020

 All goods

6.6%

415.

90014010

 All goods

6.6%

416.

90014090

 All goods

6.6%

417.

90015000

 All goods

6.6%

418.

90031100

 All goods

6.6%

419.

90031900

 All goods

6.6%

420.

90039000

 All goods

6.6%

421.

90041000

 All goods

13.3%

422.

90049010

 All goods

6.6%

423.

90049020

 All goods

6.6%

424.

90049090

 All goods

6.6%

425.

90182000

 All goods

5.0%

426.

90183100

 All goods

5.0%

427.

90183210

 All goods

5.0%

428.

90183220

 All goods

5.0%

429.

90183230

 All goods

5.0%

430.

90183290

 All goods

5.0%

431.

90183910

 All goods

5.0%

432.

90183920

 All goods

5.0%

433.

90183930

 All goods

5.0%

434.

90183990

 All goods

5.0%

435.

90185010

 All goods

5.0%

436.

90185020

 All goods

5.0%

437.

90185030

 All goods

5.0%

438.

90185090

 All goods

5.0%

439.

90189011

 All goods

6.8%

440.

90189012

 All goods

6.8%

441.

90189019

 All goods

6.8%

442.

90189021

 All goods

6.8%

443.

90189022

 All goods

6.8%

444.

90189023

 All goods

6.8%

445.

90189024

 All goods

6.8%

446.

90189025

 All goods

6.8%

447.

90189029

 All goods

6.8%

448.

90189031

 All goods

6.8%

449.

90189032

 All goods

6.8%

450.

90189041

 All goods

6.8%

451.

90189042

 All goods

6.8%

452.

90189043

 All goods

6.8%

453.

90189044

 All goods

6.8%

454.

90189091

 All goods

6.8%

455.

90189092

 All goods

6.8%

456.

90189093

 All goods

6.8%

457.

90189094

 All goods

6.8%

458.

90189095

 All goods

6.8%

459.

90189096

 All goods

6.8%

460.

90189097

 All goods

6.8%

461.

90189098

 All goods

6.8%

462.

90189099

 All goods

6.8%

463.

90212900

 All goods

6.0%

464.

91031000

 All goods

16.0%

465.

91052900

 All goods

21.4%

466.

91081100

 All goods

6.6%

467.

91081900

 All goods

6.6%

468.

91089000

 All goods

6.6%

469.

91091010

 All goods

8.6%

470.

91091090

 All goods

8.6%

471.

91099000

 All goods

8.6%

472.

91118000

 All goods

6.6%

473.

91131000

 All goods

6.6%

474.

91132010

 All goods

6.6%

475.

91132090

 All goods

6.6%

476.

91139010

 All goods

9.0%

477.

91139090

 All goods

9.0%

478.

91141010

 All goods

6.6%

478.

91141020

 All goods

6.6%

480.

91143010

 All goods

9.0%

481.

91143020

 All goods

9.0%

482.

91149030

 All goods

6.6%

483.

91149091

 All goods

6.6%

484.

91149092

 All goods

6.6%

485.

95030010

 All goods

18.0%

486.

95030020

 All goods

18.0%

487.

95030030

 All goods

18.0%

488.

95030090

 All goods

18.0%

489.

96033010

 All goods

8.0%

490.

96033020

 All goods

8.0%

491.

96033090

 All goods

8.0%

492.

96180000

 All goods

8.0%

TABLE 2

S. No HS 8 digit Description Extent of tariff concessions (percentage of the applied rate of duty)
(1) (2) (3) (4)

1.

22087011

 All goods

10%

2.

22087012

 All goods

10%

3.

22087091

 All goods

10%

4.

22087092

 All goods

10%

5.

22089011

 All goods

10%

6.

22089012

 All goods

10%

7.

22089019

 All goods

10%

8.

22089091

 All goods

10%

9.

22089092

 All goods

10%

10.

22089099

 All goods

10%

TABLE 3

S. No HS 8 digit Condition
(1) (2) (3)

1.

61021000

 1 and 2

2.

61022000

 1 and 2

3.

61029010

 1 and 2

4.

61029090

 1 and 2

5.

61033200

 1 and 2

6.

61033300

 1 and 2

7.

61034300

 1 and 2

8.

61034910

 1 and 2

9.

61034920

 1 and 2

10.

61034990

 1 and 2

11.

61044300

 1 and 2

12.

61045910

 1 and 2

13.

61045920

 1 and 2

14.

61045990

 1 and 2

15.

61051010

 1 and 2

16.

61051020

 1 and 2

17.

61051090

 1 and 2

18.

61052010

 1 and 2

19.

61052020

 1 and 2

20.

61059010

 1 and 2

21.

61059090

 1 and 2

22.

61061000

 1 and 2

23.

61062010

 1 and 2

24.

61062020

 1 and 2

25.

61069010

 1 and 2

26.

61069020

 1 and 2

27.

61069090

 1 and 2

28.

61091000

 1 and 2

29.

61099010

 1 and 2

30.

61099020

 1 and 2

31.

61099030

 1 and 2

32.

61099040

 1 and 2

33.

61099090

 1 and 2

34.

61101110

 1 and 2

35.

61101120

 1 and 2

36.

61101190

 1 and 2

37.

61101200

 1 and 2

38.

61101900

 1 and 2

39.

61109000

 1 and 2

40.

61112000

 1 and 2

41.

61113000

 1 and 2

42.

61119010

 1 and 2

43.

61119020

 1 and 2

44.

61119090

 1 and 2

45.

61123100

 1 and 2

46.

61123910

 1 and 2

47.

61123920

 1 and 2

48.

61123990

 1 and 2

49.

61124100

 1 and 2

50.

61124910

 1 and 2

51.

61124920

 1 and 2

52.

61124990

 1 and 2

53.

62031100

 1 and 2

54.

62031200

 1 and 2

55.

62031910

 1 and 2

56.

62031990

 1 and 2

57.

62032200

 1 and 2

58.

62033190

 1 and 2

59.

62033200

 1 and 2

60.

62033300

 1 and 2

61.

62033911

 1 and 2

62.

62033990

 1 and 2

63.

62034100

 1 and 2

64.

62034210

 1 and 2

65.

62034300

 1 and 2

66.

62034910

 1 and 2

67.

62034990

 1 and 2

68.

62042912

 1 and 2

69.

62042919

 1 and 2

70.

62042990

 1 and 2

71.

62043190

 1 and 2

72.

62043200

 1 and 2

73.

62043300

 1 and 2

74.

62043911

 1 and 2

75.

62043919

 1 and 2

76.

62043990

 1 and 2

77.

62044110

 1 and 2

78.

62044120

 1 and 2

79.

62044190

 1 and 2

80.

62044210

 1 and 2

81.

62044220

 1 and 2

82.

62044290

 1 and 2

83.

62044310

 1 and 2

84.

62044390

 1 and 2

85.

62044400

 1 and 2

86.

62045100

 1 and 2

87.

62045200

 1 and 2

88.

62045300

 1 and 2

89.

62045910

 1 and 2

90.

62045990

 1 and 2

91.

62046110

 1 and 2

92.

62046190

 1 and 2

93.

62046290

 1 and 2

94.

62046300

 1 and 2

95.

62046911

 1 and 2

96.

62046919

 1 and 2

97.

62046990

 1 and 2

TABLE 4

S.No HS 8 digit Description Tariff Rate Quota Quantity In-quota Tariff rate In-quota AIDC rate Condition
(1) (2) (3) (4) (5) (6) (7)

1.

06031900

 All goods 15 tons

30%

 -

1

2.

08043000

 All goods 1000 tons

10%

 -

1

3.

08109060

 All goods 250 tons

10%

 -

1

4.

09051000

 All goods 15 tons

10%

 -

1

5.

09052000

 All goods 1 ton

10%

 -

1

6.

16041410

 All goods 7000 tons

0%

 -

1

7.

16041490

 All goods 7000 tons

0%

 -

1

8.

16042000

 All goods 7000 tons

0%

 -

1

9.

17011490

 Specialty Sugar 15000 tons

10%

 -

1

10.

22030000

 All goods 2,000,000 litres

25%

 -

1

11.

22060000

 Fruit Wine 5000 litres

0%

50%

1

12.

22084011

 All goods 1.50 million litres

0%

50%

1

13.

22084012

 All goods 1.50 million litres

0%

50%

1

14.

22084091

 All goods 1.50 million litres

0%

50%

1

15.

22084092

 All goods 1.50 million litres

0%

50%

1

ANNEXURE

Condition No. Condition

1

 (a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedure 201520.

(b)The TRQ authorisation shall contain name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of certificate.

(c)The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES).

(d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system.

2

 Out of total quota of 7.5 million pieces, at least 5 million pieces of aggregate of all such items have been manufactured from yarn/fabric sourced from India.

(Gaurav Singh)

Deputy Secretary to the Government of India