TaxTMI 
TaxTMI 
Duty free tariff preference for Least Developed Countries
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....n column (3) of the Table in Appendix I and falling under the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 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 as is specified in the corresponding entry in column (4) of the said Table; when imported into India from a country listed in the Schedule to this notification: ^43[Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the goods in respect of which the exemption under this notification is claimed are of the origin of the country listed in the Schedule to this notification, in accordance with provisions of the Rules of Origin, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2015-Customs (N.T.), dated 10th March, 2015.] Explanation.- For the purposes of this notification, "applied rate of duty" means ^57[the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 197....
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.... All goods 50% 51 39173100 All goods 60% 52 39174000 All goods 50% 53 391810 All goods 50% 54 391890 All goods 50% 55 39191000 All goods 50% 56 391990 All goods 50% 57 392010 All goods 50% 58 392020 All goods 50% 59 392030 All goods 50% 60 392051 All goods 50% 61 392059 All goods 50% 62 392069 All goods 10% 63 392099 All goods 10% 64 39211100 All goods 50% 65 39211200 All goods 50% 66 392113 All goods 50% 67 392190 All goods 50% 68 392310 All goods 50% 69 39232100 All goods 50% 70 392329 All goods 50% 71 392330 All goods 50% 72 392350 All goods 50% 73 392390 All goods 50% 74 392490 All goods 50% 75 392610 All goods 50% 76 392620 All goods 50% 77 392690 All goods 50% 78 40012100 All goods 20% 79 40012200 All goods 20% 80 400129 All goods 20% 81 400700 All goods 50% 82 400821 All goods 50% 83 401....
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....0921 All goods 26 09092200 All goods 27 090931 All goods 28 09093200 All goods 29 10011100 All goods 30 10011900 All goods 31 10019100 All goods 32 100199 All goods 33 10051000 All goods 34 100630 All goods 35 11010000 All goods 36 11031300 All goods 37 120241 All goods 38 120242 All goods 39 12030000 All goods 40 120400 All goods 41 120740 All goods 42 120799 All goods 43 14011000 All goods 44 22030000 All goods 45 22041000 All goods 46 220421 All goods 47 ^46[ 220422, 220429 ] All goods 48 22043000 All goods 49 22051000 All goods 50 22059000 All goods 51 22060000 All goods 52 220710 All goods 53 220820 All goods 54 220830 All goods 55 220840 All goods 56 220850 All goods 57 220860 All goods 58 220870 All goods 59 220890 All goods 60 230500 All goods 61 230620 All goods 62 230630 All goods 63 230650 All goods 64 230690 All goods 6....
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....retary to the Government of India ******************************** Old Notes: (As amended by Notification) No. 99/2008-Cus, dated 28-8-2008; No. 113/2008-Cus, dated 31-10-2008; No. 7/2009-Cus, dated 19-10-2009; No. 24/2009-Cus, dated 20-3-2009; No. 45/2009-Cus, dated 4-5-2009; No. 59/2009-Cus, dated 9-6-2009; No. 86/2009-Cus, dated 6-8-2009; No. 63/2010-Cus, dated 13-5-2010; No. 64/2010-Cus, dated 14-5-2010; No. 67/2010-Cus, dated 8-6-2010; No. 95/2010-Cus, dated 15-10-2010; No. 121/2010-Cus, dated 1-12-2010. 1. Inserted vide Notification No. 99/2008 dated 28/8/2008 2. Inserted vide Notification No. 113/2008 dated 31/10/2008 3. Inserted vide notification no. 7/2009 Cus dated 19/1/2009 4. Substituted vide notification no. 24/2009 Cus dated 20/3/2009, earlier it was read as "3 Malawi" 5. Inserted vide notification no. 24/2009 Cus dated 20/3/2009 6. Inserted vide notification no. 45/2009 Cus dated 4/5/2009 7. Inserted vide notification no. 59/2009 Cus dated 9/6/2009 8. Substituted vide Notification No. 67/2010-Customs, 08.06.2010, before it was read as, "80 per cent" Further, Substituted vide notification no. 95/2010 Cus date....
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....ification no. 90/2011 Cus dated 16-9-2011, for the entry "30%", wherever it occurs, the entry "40%" 21. Substituted vide notification no. 95/2010 Cus dated 15-9-2010,, for the entry "24%", wherever it occurs, the entry "36%" Further substituted vide notification no. 90/2011 Cus dated 16-9-2011, for the entry "36%", wherever it occurs, the entry "48%" 22. Substituted vide notification no. 95/2010 Cus dated 15-9-2010,, for the entry "30%", wherever it occurs, the entry "45%" Further substituted vide notification no. 90/2011 Cus dated 16-9-2011, for the entry "45%", wherever it occurs, the entry "60%" 23. Substituted vide notification no. 95/2010 Cus dated 15-9-2010,, for the entry "36%", wherever it occurs, the entry "54%" Further substituted vide notification no. 90/2011 Cus dated 16-9-2011, for the entry "54%", wherever it occurs, the entry "72%" 24. Substituted vide notification no. 95/2010 Cus dated 15-9-2010,, for the entry "40%", wherever it occurs, the entry "60%" Further substituted vide notification no. 90/2011 Cus dated 16-9-2011, for the entry "60%", wherever it occurs, the entry "80%" 25. Inserted vide notification no.....
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....oods 40% 48 0908 20 00 All goods 40% 49 0910 10 All goods 12% 50 0910 30 Turmeric, fresh or powder 12% 51 0910 91 00 All goods 12% 52 0910 99 All goods other than thyme and bay leaves 12% 53 1105 20 00 Flakes of Potatoes 12% 54 1106 30 Flour, meal or powder of the products of Chapter 8 20% 55 1301 90 Lac 12% 56 1507 10 00 All goods 40% 57 1507 90 10 All goods 40% 58 1508 10 00 All goods 40% 59 1508 90 Edible Grade Groundnut Oil 40% 60 1510 00 10 All goods 40% 61 1511 10 00 All goods 40% 62 1511 90 Refined Palm Oil or Palmolein 40% 63 1512 11 All goods 40% 64 1512 19 All goods 40% 65 1512 21 00 All goods 40% 66 1512 29 Edible grade cotton seed oil 40% 67 1513 11 00 All goods 40% 68 1513 19 00 All goods 40% 69 1513 21 All goods 40% 70 1513 29 All goods 40% 71 1514 11 All goods 40% 72 1514 19 All goods 40% 73 1514 91 All goods 40% 74 1515 11 00 All goods 40% 75....
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....0 All goods 8% 136 3916 90 All goods 8% 137 3917 10 10 or 3917 10 20 All goods 40% 138 3917 21 All goods 40% 139 3917 22 00 All goods 48% 140 3917 23 All goods 48% 141 3917 29 All goods 48% 142 3917 31 00 All goods 48% 143 3917 32 10 or 3917 32 20 or 3917 32 90 All goods 40% 144 3917 33 00 All goods 40% 145 3917 39 All goods 40% 146 3917 40 00 All goods 40% 147 3918 10 All goods 40% 148 3918 90 All goods 40% 149 3919 10 00 All goods 40% 150 3919 90 All goods 40% 151 3920 10 Other plates, sheets, film, foil and strip, of polymers of ethylene; non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 40% 152 3920 20 Other plates, sheets, film, foil and strip, of polymers of propylene;, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 40% 153 3920 30 Other plates, sheets, film, foil and strip, of polymers of styrene, non-cellular and not reinforced, laminated, supported or similarly....
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....r similarly combined with other materials 40% 166 3920 92 Other plates, sheets, film, foil and strip, of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 40% 167 3920 93 Other plates, sheets, film, foil and strip, of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 40% 168 3920 94 Other plates, sheets, film, foil and strip, of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 40% 169 3920 99 Other plates, sheets, film, foil and strip, of other plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 8% 170 3921 11 00 Other plates, sheets, film foil and strip, ,of polymers of styrene, cellular 40% 171 3921 12 00 Other plates, sheets, film foil and strip, of polymers of vinyl chloride , cellular 40% 172 3921 13 Other plates, sheets, film foil and strip, of polyurethanes, cellular 40% 173 3921 14 00 Other plates, sheets, film foil and strip, of regenerated ce....
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.... 31 00 All goods 40% 228 6103 32 00 All goods 48% 229 6103 33 00 All goods 48% 230 6103 39 All goods 48% 231 6103 41 00 All goods 48% 232 6103 42 00 All goods 48% 233 6103 43 00 All goods 48% 234 6103 49 All goods 48% 235 6104 13 00 Women's or girls' suits of synthetic fibres 40% 236 6104 19 Of wool or fine animal hair or cotton 40% 237 6104 22 00 All goods 40% 238 6104 23 00 All goods 40% 239 6104 29 All goods 40% 240 6104 31 00 All goods 40% 241 6104 32 00 All goods 40% 242 6104 33 00 All goods 48% 243 6104 39 All goods 48% 244 6104 42 00 All goods 40% 245 6104 43 00 All goods 40% 246 6104 52 00 All goods 40% 247 6104 53 00 All goods 40% 248 6104 61 00 All goods 40% 249 6104 62 00 All goods 40% 250 6104 63 00 All goods 40% 251 6104 69 All goods 40% 252 6105 10 All goods 40% 253 6105 20 All goods 48% 254 6105 90 All goods 48% 255 6106 10 00 ....
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....00 All goods 40% 317 6201 19 All goods 40% 318 6201 99 All goods 40% 319 6202 13 00 All goods 40% 320 6202 19 All goods 40% 321 6202 93 All goods 40% 322 6202 99 All goods 40% 323 6203 19 All goods 48% 324 6203 29 00 All goods 48% 325 6203 32 00 All goods 48% 326 6203 33 00 All goods 48% 327 6203 39 All goods 48% 328 6203 41 00 All goods 48% 329 6203 42 00 All goods 48% 330 6203 49 All goods 48% 331 6204 12 00 All goods 40% 332 6204 13 00 All goods 40% 333 6204 19 All goods 40% 334 6204 21 00 All goods 40% 335 6204 22 All goods 40% 336 6204 23 00 All goods 40% 337 6204 29 All goods 40% 338 6204 33 00 All goods 48% 339 6204 39 All goods 48% 340 6204 42 All goods 40% 341 6204 43 All goods 40% 342 6204 44 00 All goods 40% 343 6204 52 00 All goods 40% 344 6204 53 00 All goods 40% 345 6204 59 All goods 40% 346 6204 62 00 All goods....
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....6403 12 00 Ski-boots, cross country ski footwear and snowboard boots. 40% 404 6403 19 Other sports footwear with outer soles of leather, rubber or others 40% 405 6403 40 00 Other footwear, incorporating a protective metal toe-cap. 40% 406 6403 91 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap, covering the ankle 48% 407 6403 99 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap, not covering the ankle 48% 408 6404 11 All goods 48% 409 6404 19 All goods 60% 410 6405 20 00 All goods 48% 411 6405 90 00 All goods 60% 412 6802 21 All goods 8% 413 6810 11 All goods 8% 414 6901 00 All goods 40% 415 7010 10 00 All goods 8% 416 7013 28 00 All goods 8% 417 7013 37 00 All goods 8% 418 7202 21 00 All goods 18% 419 7202 29 00 All goods 18% 420 7213 10 All goods 40% 421 7213 20 All goods 40% 422 7213 91 All goods 40% 423 7213 99 All goods 40% 424 7....
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..... 56/2012-Customs, dated 01/10/2012, before it was read as:- "48%" 33. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "40%" 34. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "36%" 35. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "24%" 36. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "20%" 37. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "16%" 38. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "12%" 39. Substituted vide Notification No. 56/2012-Customs, dated 01/10/2012, before it was read as:- "8%" 40. Inserted vide Notification No. 19/2013-Customs, dated the 2/04/2013 41. Inserted vide Notification No. 33/2013-Customs dated June 19, 2013. 42. Substituted vide Notification No. 8/ 2014-Customs dated 1st April, 2014, , before it was read as, Appendix I ^26[Table S.No HS Code Description Extent of tariff concession (percenta....
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....l goods ^33[50%] 56 09082200 All goods ^33[50%] 57 091011 All goods ^38[15%] 58 091012 All goods ^38[15%] 59 091030 Turmeric, fresh or powder ^38[15%] 60 09109100 All goods ^38[15%] 61 091099 All goods other than thyme and bay leaves ^38[15%] 62 11052000 Flakes of Potatoes ^38[15%] 63 110630 Flour, meal or powder of the products of Chapter 8 ^36[25%] 64 130190 Lac ^38[15%] 65 15071000 All goods ^33[50%] 66 150790 10 All goods ^33[50%] 67 15081000 All goods ^33[50%] 68 150890 Edible Grade Groundnut Oil ^33[50%] 69 151000 10 All goods ^33[50%] 70 15111000 All goods ^33[50%] 71 151190 Refined Palm Oil or Palmolein ^33[50%] 72 151211 All goods ^33[50%] 73 151219 All goods ^33[50%] 74 15122100 All goods ^33[50%] 75 151229 Edible grade cotton seed oil ^33[50%] 76 15131100 All goods ^33[50%] 77 15131900 All goods ^33[50%] 78 151321 All goods ^33[50%] 79 151329 All goods ^33[50%] 80 151411 All g....
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....] 136 340111 All goods ^32[60%] 137 340119 House hold and laundry soap ^33[50%] 138 35011000 All goods ^33[50%] 139 35019000 All goods ^33[50%] 140 350510 All goods ^33[50%] 141 39151000 All goods ^33[50%] 142 39152000 All goods ^33[50%] 143 391530 All goods ^33[50%] 144 391590 All goods ^33[50%] 145 391610 All goods ^39[10%] 146 391620 All goods ^39[10%] 147 391690 All goods ^39[10%] 148 391710 10 or 3917 10 20 All goods ^33[50%] 149 391721 All goods ^33[50%] 150 39172200 All goods ^32[60%] 151 391723 All goods ^32[60%] 152 391729 All goods ^32[60%] 153 39173100 All goods ^32[60%] 154 391732 10 or 3917 32 20 or 3917 32 90 All goods ^33[50%] 155 39173300 All goods ^33[50%] 156 391739 All goods ^33[50%] 157 39174000 All goods ^33[50%] 158 391810 All goods ^33[50%] 159 391890 All goods ^33[50%] 160 39191000 All goods ^33[50%] 161 391990 All goods ^33[50%] 162 392010 Ot....
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....mbined with other materials ^39[10%] 174 392073 Other plates, sheets, film, foil and strip, of cellulose acetate, non-cellular and not reinforced, laminated, supported or similarly combined with other materials ^33[50%] 175 392079 Other plates, sheets, film, foil and strip, of other cellulosic derivates, non-cellular and not reinforced, laminated, supported or similarly combined with other materials ^33[50%] 176 392091 Other plates, sheets, film, foil and strip, of polyvinyl butyral, non-cellular and not reinforced, laminated, supported or similarly combined with other materials ^33[50%] 177 392092 Other plates, sheets, film, foil and strip, of polyamides, non-cellular and not reinforced, laminated, supported or similarly combined with other materials ^33[50%] 178 392093 Other plates, sheets, film, foil and strip, of amino-resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials ^33[50%] 179 392094 Other plates, sheets, film, foil and strip, of phenolic resins, non-cellular and not reinforced, laminated, supported or similarly combined with other materials ^33[....
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....0 All goods ^32[60%] 224 490110 All goods ^33[50%] 225 50010000 All goods ^38[15%] 226 520100 All goods ^33[50%] 227 52021000 All goods ^33[50%] 228 52029100 All goods ^33[50%] 229 52029900 All goods ^33[50%] 230 52030000 All goods ^33[50%] 231 610190 Men's or boy's overcoats, car-coats, capes, cloaks, anoraks and similar articles, knitted or crocheted, of other textile materials other than of wool or fine animal hair ^33[50%] 232 61021000 All goods ^33[50%] 233 610290 All goods ^33[50%] 234 610310 All goods ^32[60%] 235 61032200 All goods ^32[60%] 236 61032300 All goods ^32[60%] 237 610329 All goods ^32[60%] 238 61033100 All goods ^33[50%] 239 61033200 All goods ^32[60%] 240 61033300 All goods ^32[60%] 241 610339 All goods ^32[60%] 242 61034100 All goods ^32[60%] 243 61034200 All goods ^32[60%] 244 61034300 All goods ^32[60%] 245 610349 All goods ^32[60%] 246 61041300 Women's or girls' suits of synthetic fi....
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....^33[50%] 302 611220 All goods ^32[60%] 303 61123100 All goods ^33[50%] 304 611239 All goods ^33[50%] 305 61124100 All goods ^33[50%] 306 611249 All goods ^33[50%] 307 61130000 All goods ^32[60%] 308 61142000 All goods ^32[60%] 309 611430 All goods ^32[60%] 310 611490 All goods ^32[60%] 311 61151000 All goods ^33[50%] 312 611521 All goods ^33[50%] 313 61152200 All goods ^33[50%] 314 611529 All goods ^33[50%] 315 61153000 All goods ^33[50%] 316 61159400 All goods ^33[50%] 317 61159500 All goods ^33[50%] 318 61159600 All goods ^33[50%] 319 611599 All goods ^33[50%] 320 61161000 All goods ^33[50%] 321 61169100 All goods ^33[50%] 322 61169200 All goods ^33[50%] 323 61169300 All goods ^33[50%] 324 611699 All goods ^33[50%] 325 611710 All goods ^33[50%] 326 611780 All goods ^33[50%] 327 61179000 All goods ^33[50%] 328 620119 All goods ^33[50%] 329 620199 All goo....
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....goods ^32[60%] 385 62105000 All goods ^32[60%] 386 62111100 All goods ^32[60%] 387 62111200 All goods ^32[60%] 388 62112000 All goods ^32[60%] 389 62113200 All goods ^32[60%] 390 62113300 All goods ^32[60%] 391 62113900 All goods ^32[60%] 392 62114100 All goods ^32[60%] 393 62114900 All goods ^32[60%] 394 62121000 All goods ^32[60%] 395 62122000 All goods ^32[60%] 396 62123000 All goods ^32[60%] 397 621290 All goods ^32[60%] 398 62132000 All goods ^32[60%] 399 621390 All goods ^32[60%] 400 62143000 All goods ^33[50%] 401 62144000 All goods ^33[50%] 402 621600 All goods ^33[50%] 403 621710 All goods ^33[50%] 404 621790 All goods ^33[50%] 405 640110 All goods ^32[60%] 406 640192 All goods ^32[60%] 407 640199 All goods ^32[60%] 408 640212 All goods ^33[50%] 409 640219 All goods ^31[75%] 410 640220 Rubber slippers ^39[10%] 411 640220 Other footwears with upper straps ....
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....eceivers or sound or video recording or reproducing apparatus (satellite receivers) ^33[50%] 455 852872 Colour reception apparatus for television whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus ^33[50%] 456 853620 All goods ^33[50%] 457 85363000 All goods ^33[50%] 458 85371000 All goods ^33[50%] 459 85372000 All goods ^33[50%] 460 853929 All goods ^32[60%] 461 853931 All goods ^32[60%] 462 854411 All goods ^32[60%] 463 854419 All goods ^32[60%] 464 854420 All goods ^32[60%] 465 854449 Other electric conductors of a voltage not exceeding 80 volts (not fitted with connectors) ^32[60%] 466 902830 All goods ^33[50%] 467 903033 All goods ^33[50%] 468 940421 All goods ^33[50%] 469 96031000 All goods ^33[50%] Appendix II S.No HS Code DESCRIPTION 1 0207 12 00 All goods 2 0207 13 00 All goods 3 0207 14 00 All goods 4 0207 34 00 All goods 5 0401 30 00 All goods 6 0402 10 All ....
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....6 0901 11 All goods 77 0901 12 00 All goods 78 0901 21 All goods 79 0901 22 All goods 80 0901 90 All goods 81 0902 10 All goods 82 0902 20 All goods 83 0902 30 All goods 84 0902 40 All goods 85 0904 11 or 0904 12 00 All goods 86 0905 00 All goods 87 0908 30 All goods 88 0909 20 All goods 89 0909 30 All goods 90 0909 40 All goods 91 0910 20 All goods 92 0910 99 Thyme; bay leaves 93 1001 10 All goods 94 1001 90 All goods other than meslin 95 1005 10 00 All goods 96 1005 90 00 All goods 97 1006 10 All goods 98 1006 20 00 All goods 99 1006 30 All goods 100 1006 40 00 All goods 101 1007 00 All goods 102 1008 20 All goods 103 1008 90 All goods 104 1101 00 00 All goods 105 1102 10 00 All goods 106 1102 20 00 All goods 107 1102 90 00 All goods 108 1103 11 All goods 109 1103 13 00 All goods 110 1103 19 00 All goods 111 1103 20 00 All goods 112 1104 12 00 All goods ....
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.... 2306 10 All goods 186 2306 20 All goods 187 2306 30 All goods 188 2306 41 00 All goods 189 2306 49 00 All goods 190 2306 50 All goods 191 2306 60 00 All goods 192 2306 90 All goods 193 2309 90 All goods 194 2401 10 All goods 195 2401 20 All goods 196 2401 30 00 All goods 197 2402 10 All goods 198 2402 20 All goods 199 2402 90 All goods 200 2403 10 All goods 201 2403 91 00 All goods 202 2403 99 All goods 203 2510 20 All goods 204 2515 11 00 All goods 205 2515 12 All goods 206 2515 20 All goods 207 2522 10 00 All goods 208 2530 90 All goods 209 2710 00 All goods 210 2710 19 All goods 211 2711 11 All goods 212 2809 20 All goods 213 2814 10 00 All goods 214 3506 91 All goods 215 3605 00 All goods 216 3806 10 All goods 217 3812 20 All goods 218 4001 30 00 All goods 219 4003 00 00 All goods 220 4004 00 00 All goods 221 4005 10 00 All goods 222 4005 20 Al....
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....2 7212 50 All goods 293 7214 99 All goods 294 7217 20 All goods 295 7222 20 All goods 296 7222 40 All goods 297 7227 10 00 All goods 298 7227 20 00 All goods 299 7227 90 All goods 300 7228 10 All goods 301 7228 20 00 All goods 302 7228 30 All goods 303 7228 40 00 All goods 304 7228 50 All goods 305 7228 60 All goods 306 7228 70 All goods 307 7228 80 All goods 308 7403 11 00 All goods 309 7403 12 00 All goods 310 7403 13 00 All goods 311 7404 00 All goods 312 7407 10 All goods 313 7408 11 All goods 314 7408 19 All goods 315 7602 00 All goods 316 7608 10 00 All goods 317 7802 00 All goods 318 8414 30 00 All goods 319 8418 21 00 All goods 320 8428 10 All goods 321 8450 11 00 All goods 322 8701 10 00 All goods 323 8701 20 All goods 324 8701 30 All goods 325 8701 90 All goods 326 8905 90 00 All goods 43. Substituted vide Not. 12/2015 - Dated 10-3-2015 before it was rea....