1. RATE OF DUTY - BAGGAGE ARTICLES IN GENERAL:
Basic Customs Duty : @ 35% ad valorem
[Notification No. 26/2016-Customs dated 31-03-2016]
[Notification No. 26/2016-Customs dated 31-03-2016]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]
[Notification No. 21/2012-Customs dated 17-03-2012]
Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]
2. RATE OF DUTY - TRANSFER OF RESIDENCE:
Basic Customs Duty : @ 15% ad valorem
[Notification No. 27/2016-Customs dated 31-03-2016]
[Notification No. 27/2016-Customs dated 31-03-2016]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]
[Notification No. 21/2012-Customs dated 17-03-2012]
Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]
RATE OF DUTY ON SOME ARTICLES
3. RATE OF DUTY - CIGARETTES:
Basic Customs Duty : @ 100% ad valorem
[Under Tariff Heading 98.03 since Notification No. 26/2016-Customs dated 31-03-2016 is not applicable as per para 2]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty under section 3 of the Customs Tariff Act – Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012] |
4. RATE OF DUTY - ALCOHOLIC LIQUORS:
[Whisky/Rum/Gin/Vodka etc.]
Basic Customs Duty : @ 150% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.08]
Special Additional Duty under section 3A of the Customs Tariff Act : 4%
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)]
Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]
Education Cess : Nil
[Notification No. 69/2004-Customs dated 09-07-2004 and Notification No. 28/2007-Customs dated 01-03-2007] |
5. RATE OF DUTY - WINE OF FRESH GRAPES:
Basic Customs Duty : @ 150% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.04]
Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007]
Education Cess : Nil
[Notification No. 69/2004-Customs dated 09-07-2004 and Notification No. 28/2007-Customs dated 01-03-2007] |
6. RATE OF DUTY - BEER MADE FROM MALT:
Basic Customs Duty : @ 100% ad valorem
[Excluded from Chapter 98 as per Chapter Notes and duty as under Tariff Heading 22.03]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty of Customs : Nil
[Notification No. 82/2007-Customs dated 03-07-2007] |
7. RATE OF DUTY - FIRE ARMS & CARTRIDGES EXCEEDING 50:
[Import prohibited]
Basic Customs Duty : @ 100% ad valorem
[Under Tariff Heading 98.03 since Notification No. 26/2016-Customs dated 31-03-2016 is not applicable as per para 2]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]
Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)] |
8. RATE OF DUTY - FIRE ARMS – EXEMPTION FOR SPORTS:
[Import prohibited]
Basic Customs Duty : @ 50% ad valorem
[Concessional duty when imported by a renowned shot as under Notification No. 147/94-Customs dated 13-07-1994 (as amended)]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]
Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)] |
9. RATE OF DUTY - GOLD BARS/ORNAMENTS:
[1 kilogram per eligible passenger - Ref: Notification No. 12/2012-Customs dated 17-03-2012 as amended by Notification No. 26/2012-Customs dated 18-04-2012]
|
10. RATE OF DUTY - SILVER IN ANY FORM:
[10 kilogram per eligible passenger - Ref: Notification No. 12/2012-Cus. as amended by Notification No. 26/2012-Cus dated 18-04-2012]
|
11. RATE OF DUTY - PET ANIMALS:
[Import prohibited]
Basic Customs Duty : @ 35% ad valorem
[Notification No. 26/2016-Customs dated 31-03-2016]
Education Cess : @ 2% + 1% of duty
[Section 94 of the Finance (No. 2) Act, 2004 (23 of 2004) and section 139 of the Finance Act, 2007 (22 of 2007) respectively]
Additional Duty under section 3 of the Customs Tariff Act : Nil
[Notification No. 183/86-Customs dated 01-03-1986 (as amended)]
Additional Duty of Customs under sub-section (5) of section 3 of the Customs Tariff Act : Nil
[Notification No. 21/2012-Customs dated 17-03-2012]
Special Additional Duty under section 3A of the Customs Tariff Act : Nil
[Notification No. 23/2002-Customs dated 01-03-2002 (as amended)] |