Provide duty concessions to Philippines and other ASEAN countries in view of ASEAN- India FTA (AIFTA). - 46/2011-Customs - Customs -Tariff

Imports from ASEAN and the Philippines receive preferential customs duty rates under AIFTA, subject to origin proof.

The Central Government exempts goods listed by tariff item from customs duty to the extent it exceeds the preferential rates shown in the Table when imported from Appendix I (ASEAN countries) or Appendix II (Philippines), provided the importer proves origin under the Customs Tariff (Determination of Origin under the Preferential Trade Agreement between ASEAN and India) Rules, 2009; the tariff Table was later substituted by Notification No.127/2010 Customs with effect from 1 January 2012.