Notification No. 26/2020-Cus dated 02.06.2020 has been issued changing the Basic Customs Duty (BCD) rate on Lentils (Masur) w.e.f 2nd June, 2020. Certain clarifications have been sought on the period of applicability of the changes.

It is clarified that as per the above notification, the basic customs duty on imports of Lentils (Masur) has been reduced as below: -

Table

Description	From	To
(1)	(2)	(3)
Lentils (Masur) [HS 0713 40 00] imported from any country other than USA	30%	10%
Lentils (Masur) [HS 071340 00] originating in or exported from USA	50%	30%

The reduced customs duty rate shall apply during the period from 2nd June 2020 to 31st August 2020.With effect from 1st September 2020, the rate as indicated in column (2) of the Table above shall apply.

Basic Customs Duty change on lentils: temporary reduced import duty rates apply for a limited period before reversion. Notification No. 26/2020-Cus reduces the Basic Customs Duty on Lentils (Masur) (HS 0713 40 00 / 071340 00), lowering the rate for imports from countries other than the USA from 30% to 10% and for USA-origin or USA-exported consignments from 50% to 30%. The reduced rates apply from 2 June 2020 to 31 August 2020; from 1 September 2020 the rates shown in column (2) of the notification's Table apply.