Customs Duty Rate Chart - 2023

Changes in Import Duty

HSN Code Commodity Description Old Rate (%) New Rate (%) Revision in tariff rates
2902 50 00 Styrene 2 2.5
2903 21 00 Vinyl Chloride Monomer 2 2.5
4005 Compounded Rubber 10 25 or Rs. 30 per kg., whichever is lower
7113, 7114 Articles of precious metals 20 25
7117 Imitation Jewellery 20 or Rs. 25 or Rs.
400 per kg., whichever is higher 600 per kg., whichever is higher
8414 60 00 Electric Kitchen Chimney 7.5 15
8712 00 10   Bicycles 30 35
9503 Toys and parts of toys (other than parts of electronic toys) 60 70
4011 30 00 New or retreaded pneumatic tyres, of rubber, of a kind used on aircraft of heading 8802 3 2.5
7107 00 00 Base metals clad with silver, not further worked than semi- manufactured 10 10 -
7108 Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form 12.5 10
7109 00 00 Base metals or silver, clad with gold, not further worked than semi- manufactured 10 10 -
7110 11 10 Platinum, unwrought or in semi- manufactured form, or in powder form 10 10 -
7110 11 20
7110 19 00
7110 21 00
7110 29 00
7110 41 00
7110 49 00
7111 00 00 Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured 10 10 -
7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 8549 10 10 -
7118 Coin 10 10 -
8802 20 00 Aero planes and other aircrafts 3 2.5
8802 30 00
8802 40 00
7106 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form 7.5 10
0802 99 00 Pecan nuts 100 30
1504 20 Fish lipid oil for use in manufacture of               aquatic feed 30 15
1520 00 00 Crude glycerin for use in manufacture of        Epichlorohydrin 7.5 2.5
2102 20 00 Algal Prime (flour) for use in    manufacture of aquatic feed 30 15
2207 20 00 Denatured ethyl alcohol for use in manufacture of industrial chemicals 5 Nil
2301 20 Fish meal for use in manufacture of aquatic feed 15 5
2301 20 Krill meal for use in manufacture of aquatic feed 15 5
2309 90 90 Mineral and Vitamin Premixes for use in manufacture of aquatic feed 15 5
2529 22 00 Acid grade fluorspar (containing by weight more than 97 of calcium fluoride) 5 2.5
2710 12 21, Naphtha 1 2.5
2710 12 22,
2710 12 29
7102, 7104 Seeds for use in manufacturing of rough lab-grown diamonds 5 Nil
7106   Silver Dore 6.1 10
25, 28, 32, Specified chemicals/items for manufacture of Pre-calcined Ferrite Powder 7.5 Nil
39, 40, 69,
73, 85
3824 99 00 Palladium Tetra Amine Sulphate for    manufacture of parts of connectors 7.5 Nil
Any Chapter Camera lens and its inputs/parts for use in manufacture of camera module of cellular mobile phone 2.5 Nil
8529 Specified parts for manufacture of open cell of TV panel 5 2.5
8516 80 00 Heat Coil for use in the manufacture of Electric Kitchen Chimneys 20 15
8703 Vehicle (including electric vehicles) in Semi-Knocked Down (SKD) form. 30 35
8703 Vehicle in Completely Built Unit (CBU) form, other than with CIF more than USD 40,000 or with engine capacity more than 3000 cc for petrol- run vehicle and more than 2500 cc for diesel-run vehicles, or with both 60 70
8703 Electrically operated Vehicle in Completely Built Unit (CBU) form, other than with CIF value more than USD 40,000 60 70
39,40,58,70, 72, 73, 83, 84, 85, 87, 90 Vehicles, specified automobile parts/components, sub-systems and tyres when imported by notified testing agencies for the purpose of testing and/ or certification, subject to conditions As applicable Nil
84, 85 Specific capital goods/machinery for manufacture of Lithium-ion cell for use in battery of electrically operated vehicle (EVs) As applicable Nil
2701,2702,2703 Coal, peat, lignite 1 2.5
7108 Gold Dore 11.85 10
7110 11 10 Platinum, unwrought or in semi- manufactured form, or in powder form other than those used in manufacture of noble metal compounds, noble metal solutions and catalytic converters 10 10 -
7110 11 20
7110 19 00
7110 21 00
7110 29 00
7110 41 00
7110 49 00
71 or 98 i) Gold bars, other than tola bars, bearing manufacturer’s or refiner’s engraved serial number and weight expressed in metric units, and gold coins having gold content not below 99.5%, imported by the eligible passenger 12.5 10
ii) Gold in any form other than (i), including tola bars and ornaments, but excluding ornaments studded with stones or pearls
71 or 98 Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger 7.5 10

Amendments to Agriculture Infrastructure and Development Cess (AIDC)

HSN Code Commodity Description Old Rate (%) New Rate (%) Revision in tariff rates
270,127,022,703 Coal, peat, lignite 1.5 Nil
40113000 New pneumatic tyres, of rubber, of a kind used on aircraft as mentioned in Entry 280 A of Notification No. 50/2017-Cus Nil 0.5
7108 or 98 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form 2.5 5
71 Gold Dore 2.5 4.35
7110 Platinum other than rhodium and goods covered under S. Nos. 415(a) and 415A of the Table in notification No. 50/2017- Customs, dated the 30 June 2017. 1.5 5.4
8802 20 00 Aero planes and other aircraft covered under S. No. 543A of Notification No. 50/2017-Cus Nil 0.5
8802 30 00
8802 40 00
7106,98 Silver (including silver plated with gold or platinum), unwrought or in semi- manufactured forms, or in powder form 2.5 5
71 Silver Dore 2.5 4.35

Exemption from Social Welfare Surcharge

S. No. Description
­
1 Silver (HSN 7106), Gold (HSN 7108) & Imitation Jewellery (HSN 7117).
2 Platinum (HSN 7110) other than rhodium and goods covered under S. Nos. 415(a) and 415A of the Table in notification No. 50/2017-Customs, dated the 30 June 2017.
3 All goods falling under HSN 7113 (Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal), other than the goods covered under S. Nos. 356, 357 and 364C of the Table in notification No. 50/2017-Customs, dated the 30 June 2017.
4 All goods falling under HSN 7114 (Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal), other than the goods covered under S. Nos. 356 and 357 of the Table in notification No. 50/2017-Customs, dated the 30 June 2017.
5 Bicycles (HSN 8712 00 10)
6 Motor vehicle including electrically operated vehicles falling under HSN 8703 covered under S. No. 526 (1)(b), 526 (2)(b), 526A(1)(b) and 526A(2)(b) of the Table in Notification No. 50/2017-Customs dated the 30 June 2017.
7 Aeroplane and other aircrafts falling under tariff items 8802 2000, 8802 3000 and 8802 4000 covered under S. No. 543 A of the Table in Notification No. 50/2017-Customs dated the 30 June 2017.
8 Toys and parts of toys (HSN 9503) other than goods covered under S. No. 591 of the Table in Notification No. 50/2017-Customs dated the 30 June 2017

Extension of certain exemptions as per Notification no. 50/2017- Customs

S. No in Notification          no. 50/2017- Customs Commodity From(%) To(%)
 
168 Specified inputs and sub-parts for use in manufacture of telecommunication grade optical fibre or optical fibre cables Nil Nil
341 Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables 5 5
341A Inputs for manufacture of Preform of silica Nil Nil
405, 406 Raw materials and parts for manufacture of wind operated electricity generators, including permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity operators 5 5
559 Raw material and parts (including Dredger) for use in the manufacture of ships/vessels Nil Nil
166 Specified Drugs, medicines, diagnostics kits or equipment, bulk drugs used in manufacture of drugs or medicines 5 5
167 Lifesaving drugs/ medicines and diagnostic test kits, bulk drugs used in manufacture of life-saving drugs or medicines Nil Nil
 
90 Lactose for use in manufacture of homeopathic medicine 10 10
133 Gold ores and concentrates for use in manufacture of Gold Nil Nil
139 Specified bunker Fuel for use in ships or vessels Nil Nil
150 Goods of Heading 2710 or 271490 for manufacture of Fertilizers Nil Nil
155 Excess Liquefied petroleum gases (LPG) returned by DTA unit to SEZ unit Nil Nil
164 Electrical energy supplied to DTA by power plants of 1000MW or above, got approval Nil Nil
165 Electrical energy supplied to DTA from power plant less than 1000MW 24/18/21 Paisa per KWh 24/18/21 Paisa per KWh
183 Medical use fission Molybdenum-99 (Mo-99) for use in manufacture of radio pharmaceutical Nil Nil
184 Pharmaceutical Reference Standard 5 5
188 Specified goods for manufacture of ELISA Kits 5 5
204 Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide 2.5 2.5
212A Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an International Organization Nil Nil
213 Drugs and materials Nil Nil
238 Organic or inorganic coating material for manufacture of electrical steel 5 5
253 Goods for manufacture of Brushless Direct Current (BLDC) motors 2.5 2.5
254 Catalyst for manufacture of cast components of Wind Operated Electricity Generator 5 5
255 Resin for manufacture of cast components of Wind Operated Electricity Generator 5 5
258 Security fibre, security threads, Paper based taggant including M-feature for manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt Ltd, Mysore. Nil Nil
259 Raw materials for manufacture of security fibre and security thread for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt. Ltd, Mysore for use in manufacture of security paper Nil Nil
260 Goods for the manufacture of orthopaedic implants falling under 902110 Nil Nil
261 Alatheon and copper wire Nil Nil
269 Super absorbent polymer for manufacture adult diapers, tampons, sanitary pads (9619) 5 5
271 Polytetrametylene ether glycol, (PT MEG) for use in manufacture of spandex yarn Nil Nil
276 Ethylene – propylene – non-conjugated diene rubber (EPDM) for manufacture of insulated wires and cables 7.5 7.5
277A Calendared plastic sheet for manufacturing of Smart Card (8523) 5 5
279 Pneumatic tyres of rubber for MRO of aircraft used in scheduled air service Nil Nil
280 Pneumatic tyres of rubber for MRO of aircraft used by training, aeroclub etc. Nil Nil
333 Moulds, tools and dies for manufacture of parts of electronic components Nil Nil
334 Graphite Felt or graphite pack for growing silicon ingots; Thin steel wire used in wire saw for slicing of silicon wafers 5 5
339 Toughened glass for solar thermal collectors or heaters 5 5
353 Foreign currency coins when imported into India by a Scheduled Bank Nil Nil
364A Spent catalyst or ash containing precious metals 9.17 9.17
378 Metal parts for manufacture of electrical insulators falling under heading 8546 7.5 7.5
379 Pipes and tubes for use in manufacture of boilers 7.5 7.5
380 Forged steel rings for manufacture of special bearings for use in wind operated electricity generator 5 5
381 Flat copper wire for use in the manufacture of photo voltaic ribbon for solar cell/modules Nil Nil
387 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10 10
392 Dies for drawing metal, when imported after repairs in exchange of similar worn-out dies exported out for repairs 10 10
415 Parts/inputs for manufacture of catalytic convertors 5 5
415A Platinum or Palladium for manufacture of all goods including Noble Metal Compounds & Noble Metal Solutions falling under 2843 and goods of heading 381512 7.5 7.5
416 Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters 5 5
417 Cerium compounds for use in the manufacture of washcoat for catalytic converters 5 5
418 Zeolite for use in the manufacture of washcoat for catalytic converters 5 5
419 Aluminium Oxide for use in the manufacture of washcoat for catalytic converters 5 5
420 Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors 5 5
421 Goods required for basic telephone service/ internet service and their parts Nil Nil
426 Specified goods for the manufacture of goods falling under 8523 5200, 8541, 8542, 8543 9000 or 8548 00 00 Nil Nil
428 Specified goods imported by accredited press cameraman Nil Nil
429 Specified goods, imported by accredited journalist Nil Nil
435 Capital goods/ Machinery for printing industry 5 5
441 Spinnerettes made inter alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn out or damaged spinnerettes exported out of India 10 10
462 Ball screws for use in the manufacture of CNC Lathes, Machining Centres or all type of CNC machine tools falling under 8456 to 8463 2.5 2.5
463 Linear Motion Guides for use in the manufacture of CNC Lathes, Machining Centres or all type of CNC machine tools falling under 8456 to 8463 2.5 2.5
464 CNC Systems for use in the manufacture of CNC Lathes, Machining Centres or all type of CNC machine tools falling under 8456 to 8463 2.5 2.5
467 Cash dispenser and parts thereof Nil Nil
468 Micro ATM; fingerprint reader/scanner other than for use in manufacturing cellular mobile phones; miniaturized POS card reader for mPOS (other than Mobile Phone or Tablet Computer); parts and components for manufacture of the above items Nil Nil
471 All parts for use in the manufacture of LED lights or fixtures including LED lamp 10 10
472 All inputs for use in the manufacture of LED driver or MCPCB for LED lights and fixtures or LED lamps 10 10
475 Specified goods including scramblers, descramblers, encoders, jammers, network firewall, SMS monitoring system etc 5 5
476 Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil
477 Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin if imported into India after having been exported therefrom. Nil Nil
478 The wireless apparatus, parts imported by a licensed amateur radio operator 5 5
480 Goods imported for being tested in specified test centres Nil Nil
482 Newspaper page, transmission and reception facsimile system or equipment; telephone transmission and reception system or equipment 5 5
489B Specified goods for manufacturing of microphones Nil Nil
495 Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles 5 5
497 Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters 5 5
504 Parts, Components of Digital Still Image Video Cameras Nil Nil
509 Parts, components and accessories for manufacture of Digital Video Recorder /Network Video Recorder (NVR) Nil Nil
510 Parts, components and accessories for use in manufacture of reception apparatus for television and sub-parts Nil Nil
511 Parts, components and accessories for manufacture of CCTV Camera /IP camera and sub-parts Nil Nil
512 Specified Parts, components and subparts for use in manufacture of Lithium-ion battery and battery pack 2.5 2.5
512A Inputs, parts or subparts for manufacture of PCBA of Lithium-ion battery and battery pack 2.5 2.5
515A Open cell for use in manufacture of LCD and LED TV panels of heading 8524 5 5
516 Specified goods for use in the manufacture of Liquid Crystal Display (LCD) and LED TV panel 10 10
519 Raw materials or parts for use in manufacture of e-Readers 5 5
523A Parts, sub-parts, inputs or raw material for use in manufacture of Lithium-ion cells Nil Nil
527 Lithium-ion cell use in manufacture of battery or battery pack of items other than cellular mobile, EV or Hybrid motor vehicle 5 5
534 Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Nil Nil
535 Raw materials for manufacture of aircraft or its parts Nil Nil
535A Components or parts of aircraft for manufacture of aircraft or for manufacture of parts of aircraft imported by PSUs under Ministry of Defence Nil Nil
536 Parts, testing equipment, tools and toolkits for maintenance, repair, and overhauling of aircraft or its parts Nil Nil
537 All goods of Heading 8802 (except 88026000-spacecraft) Nil Nil
538 Components or parts, including engines, of aircraft of heading 8802 Nil Nil
539 (a) Satellites and payloads; (b) Ground equipment brought for testing of (a) Nil Nil
539A Scientific and technical instruments etc for launch vehicles and satellites and payloads 5 5
540 Specified goods under heading 8802 imported by scheduled air transporter Nil Nil
542 Specified goods imported by Aero Club, Flying Training Institutes Nil Nil
543 Specified goods imported by non-scheduled air transporter 2.5 2.5
544 Parts (other than rubber tubes) of aircraft of heading 8802 for schedule, training etc Nil Nil
546 Parts (other than rubber tubes) of aircraft of heading 8802 by aero club/training etc Nil Nil
548 Barges or pontoons imported along with ships Nil Nil
549 Capital goods and spares, raw materials, parts, material handling equipment and consumables for repairs of ocean-going vessels by a ship repair unit Nil Nil
550 Spare parts and consumables for repairs of ocean-going vessels registered in India. Nil Nil
551 Cruise ships, Excursion ships (excluding vessels and floating structures imported for breaking up) Nil Nil
553 Fishing vessels, Tugs and Pusher crafts, light vessels (excluding vessels and floating structures imported for breaking up) 5 5
555 Vessels like warships, lifeboats (excluding vessels and floating structures imported for breaking up) Nil Nil
565 Specified goods for use in the manufacture of Flexible Medical Video Endoscope 2.5 2.5
566 Polypropylene, Stainless-steel Strip and stainless-steel capillary tube for manufacture of syringes, needles, catheters and cannulae 2.5 2.5
567 Stainless steel tube and wire, cobalt chromium tube etc for manufacture of Coronary stents /artificial valve Nil Nil
568 Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Glucometers) 2.5 2.5
569 Ostomy products, its accessories and parts required for manufacture of such medical equipment 5 5
570 Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil Nil
575 Hospital Equipment (excluding consumables) for use in specified hospitals 5 5
577 Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use 5 5
578A Raw materials, parts or accessories for the manufacture of Cochlear Implants Nil Nil
579 Survey (DGPS) instruments, 3D modeling software cum equipment for surveying and prospecting of minerals 2.5 2.5
580 X-Ray Baggage Inspection Systems and parts thereof Nil Nil
581 Portable X-ray machine / system Nil Nil
583 Parts and cases of braille watches, for the manufacture of Braille watches Nil Nil
593 Parts of video games for the manufacture of video games 5 5
607 Specified Life Saving drugs/medicines including medicines for Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, for personal use Nil Nil
607A Lifesaving drugs/medicines for personal use supplied free of cost by overseas supplier Nil Nil
611 Archaeological specimens, photographs, plaster casts or antiquities for exhibition for public benefit in a museum managed by ASI or by State Govt. Nil Nil
612 Specified raw material for sports goods Nil Nil
368 Ferrous waste and scrap Nil Nil
374, 375 Raw materials for use in manufacture of CRGO steel Nil Nil
527A Lithium-ion cell for use in the manufacture of battery or battery pack of cellular mobile phone 5 5
527B Lithium-ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle (EVs) or hybrid motor vehicle 5 5
237 Specified inputs for use in the manufacture of EVA sheet or back sheets which are used in the manufacture of solar cell or modules Nil Nil
340 Solar tempered glass for use in the manufacture of solar cell or solar module Nil Nil

Exemption vide notification no.50/2017-Customs discontinued with effect from 31 March 2023

S. No in Notification          no 50/2017- Customs Commodity From(%) To(%)
w.e.f 01 April 2023
132 Goods for manufacture of specified refractory products 5 Multiple rates - as applicable
289 Wood in chips or particles for manufacture paper and paperboard; newsprint. Nil 5
397 Specified goods for use in high voltage power transmission project 7.5 Multiple rates - as applicable
399 Specified goods and their parts for use in manmade or synthetic fibre or yarn industry 5 Multiple rates - as applicable
400 Specified goods and its parts for use in textiles industry 5 Multiple rates - as applicable
403 Parts and raw materials for manufacture of goods of off- shore oil exploration or exploitation Nil Multiple rates - as applicable
407 Goods required for substitution of ozone depleting substances (ODS) and setting up of new capacity with non-ODS technology Nil Multiple rates - as applicable
408 Machinery, instruments, apparatus and appliances or raw material for renovation or modernization of a fertilizer plant fertilizer plants and spare parts, consumable stores, essentials for maintenance of that plant 5 Multiple rates - as applicable
430 Goods for use in pharmaceutical and biotechnology sector for R &D 5/Nil Multiple rates - as applicable
432 Specified goods for use in the textile industry 5 Multiple rates - as applicable
434 Specified machinery and capital goods for use in the silk textile industry 5/Nil Multiple rates - as applicable
436 Spares, supplied with outboard motors for maintenance of such outboard motors 5 Multiple rates - as applicable
448 Specified advance capital goods/machinery used in agriculture 2.5 Multiple rates - as applicable
460 Shuttle less looms and parts/components for its manufacturing Nil 7.5
513 Parts or components for use in manufacture of populated printed circuit board of DVR, NVR, CCTV camera Nil Multiple rates - as applicable
393 Machinery/Capital goods for manufacturing sports goods 5 Multiple rates - as applicable
394 Bacteria removing clarifier Nil Multiple rates - as applicable
395 Machinery/ Capital goods used in Fisheries sector 5 Multiple rates - as applicable
409 Goods required for setting up crude petroleum refinery 5 Multiple rates - as applicable
439 Specified machinery/capital goods in leather / footwear industry 5 Multiple rates - as applicable
440 Fogging Machines imported by Municipal Committee, District Board to combat Malaria etc 5 Multiple rates - as applicable
444 Geothermal ground source heat pumps Nil Multiple rates - as applicable
445 Machinery/Capital goods for making Gems & Jewellery 5 Multiple rates - as applicable
455 Goods specified under 8422 3000, 8422 4000 or 8422 9090 in packaging Industry 5 7.5
458 Machineries under 8438 used in food processing industry 5 7.5
461 Specified textile Machinery specified under 8444,8445,8446,8447,8448 (except 84483100), 8449 5 Multiple rates - as applicable
469 Atmospheric Water Generator 5 7.5
470 Presses for manufacturing of particle board or fibre building board of wood or other ligneous material and other machinery for treating wood or cork 5 7.5
594 Snow Ski and other snow ski equipment; water-skis, surf–boards, sailboards and other water sports equipment Nil 20
16 Human Embryo  Nil 30
325 Monofilament yarn 5 5

All the Rate changes other than specifically mentioned are applicable w.e.f 02 February 2023.
 

The following Customs exemption notifications extended upto 31 March 2024

16-Cus (1965) 134/94-Cus 153/94-Cus 97/99-Cus 102/2007-Cus 29/2017-Cus
80/1970-Cus 147/94-Cus 39/96-Cus 113/2003-Cus 26/2011-Cus 30/2017-Cus
46-Cus (1974) 148/94-Cus 50/96-Cus 30/2004-Cus 23/2016-Cus 32/2017-Cus
248/76-Cus 151/94-Cus 51/96-Cus 45/2005-Cus 05/2017-Cus 37/2017-Cus
207/89-Cus 152/94-Cus 25/98-Cus 81/2005-Cus 16/2017-Cus 49/2017-Cus
52/2017-Cus          

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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