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       Import Duty Structure

Import Duty Structure 2010-11

S.No   Description of Items Before budget 2010-11 Total Current duties Total Variation
      Duties in % Duty Duties in % Duty in Duty
      (BCD+CVD+EC+4%ACD) (in %) (BCD+CVD+EC+4%ACD) (in %) (in %)
               
    (1)       (2) (5)- (6)- (5)- (6)-     (7).
I   Capital goods          
               
  a. Machinery/equipments specified in List 34 of CN 21/2002 5+8+3+4 18.62 5+10+3+4 20.94 2.32
               
  b. Machinery/equipments other than those in List 34 of CN 21/2002 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
II   Raw materials          
  a. Raw hides and skins of bovine & equine animals Nil Nil Nil Nil Nil
               
  b. Wet Blue chrome tanned leather, crust leather, finished leather Nil Nil Nil Nil Nil
    of all kinds, including splits and sides thereof & also patent leather          
               
  c. Other types of leathers falling under Chapter 41 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
  d Raw,tanned and dressed fur skins of lamb & other animals Nil Nil Nil Nil Nil
    falling under Tariff Heading No.4301& 4302          
               
III   Tanning Extracts          
    Wattle extract, quebracho extract, chestnut extract (CE NTFN.4/2006) 7.5+0+3+4 12.03 7.5+0+3+4 12.03 0.00
               
    Extracts other than above 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
IV   Leather chemicals & auxillaries          
  A Synthetic fat liquors  34039100 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  B Syntans 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  C Preservatives falling under Heading No.29.42 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  D Formulations of TCMTB or PCMC or both under tarriff no. 38089990 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  E Sulphonated fish oil 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
  F Sulphated/oxidised/chlorinated fish oil or mixtures 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  G Sulphonated/sulphated oxidised/chlorinated 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    cod oil and neats foot oil          
               
  H Oil tanning agents, aluminium tanning agents,zirconium tanning agents 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
               
  I Solvent soluble dyes 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
               
  J Pigment finishes for leather 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  K pigments & preparation based on Titanium Dioxide 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  L Binders:          
     I. Casein binder 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
    ii. Resin and Polyurethane Binder 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  M Fatty oil/pull-up oil under tariff no. 3809 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  N Lacquers/Lacquer emulsions of Heading No.32.08 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  O Slip Agents falling under Heading No.32.08 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  P Polyurethane films/foils for upgradation of leather 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  Q Leather finishing auxiliary, fillers etc. 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  R Solvents 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  S 1. Resins 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    2. Resins if Chemicals 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
  T Acrylic Binder 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  U Wax Emulsions (38099390) 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
               
  V Leather dyes/dye solution/dye intermediates etc. 7.5+8+3+4 21.52 7.5+10+3+4 23.89 2.37
    (not elsewhere specified)          
               
  W P.U. Chemicals for leather 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
V   Components for footwear, leather garments/goods          
               
  1 Units soles with or without heels 10+8+3+4 24.42 10+8+3+4 24.42 0.00
               
  2 Insoles/midsoles 10+8+3+4 24.42 10+8+3+4 24.42 0.00
               
  3 Cellulose insole board or sheets 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  4 Heels / Heel tips 10+8+3+4 24.42 10+8+3+4 24.42 0.00
               
  5 Rubber,resin rubber,EVA or crepe sheets for soles and heels 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  6 Heels with or without top lift of leather, rubber masonite/coco/plastic board 10+8+3+4 24.42 10+8+3+4 24.42 0.00
               
  7 Toe caps and counters for leather footwear 10+8+3+4 24.42 10+8+3+4 24.42 0.00
               
  8 Leather welts 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  9 Plastic welts 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  10 Shanks 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  11 Welts (cut to size) falling under Chapter 64.06 10+4+3+4 19.57 10+4+3+4 19.57 0.00
               
  12 Masonite or coco board 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  13 Sole leather bends 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
  14 Styrene butadiene, styrene oil bound co-polymers 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    (for the manufacture of soles)          
               
  15 Non-woven material coated with Thermoplastic 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    (for the manufacture of toe-counters)          
               
  16 Leather board made from leather scrap 10+0+3 10.30 10+0+3 10.30 0.00
    (for the manufacture of counters & stiffners)          
                                                                                                                                                                                                                                                                                                                             
  17 Press fasteners, snaps fasteners 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  18 Buttons (Central Excise Tariff 9606.10) 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
  19 Eyelets, hooks,rings,magnetic locks, push clips, metal handle, 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    key chain holders, corners  pullers, clamps, buckles etc          
               
  20 eyelets for footwear falling under tariff no. 83081021 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  21 Plates,Blocks,sheets & strips of microcellular rubber 10+0+3+4 14.71 10+0+3+4 14.71 0.00
    or non-cellular rubber (but not latex foam sponge) used in the          
    manufacture of soles, heels or soles & heels combined for          
    footwear (CE Tariff 40.08)          
               
  22 Materials for PU soles (polyols / isocyanates) 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  23 Ornaments & embellishments other than those mentioned above 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  24 Fusible inter-linings falling Ch.59.03 10+8+3+0 19.64 10+10+3+0 21.97 2.33
    (ACD exemption by Customs Notification No.  20/06 dt. 1.3.06)          
               
  25 Synthetic lining materials  @@@    ****          
    a)woven fabrics of synthetic/artificial  filament yarn, 10+8+3+4 24.42 10+10+3+4 26.85 2.43
       including woven fabrics obtained from materials of          
       synthetic/artificial monofilament (CE Tariff 54.06 & 54.07)          
               
    b)woven fabrics of synthetic/artificial staple fibres    **** 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    (CE Tariff Ch.55.11, 55.12, 55.13, 55.14)          
               
    b)woven fabrics of synthetic/artificial staple fibres    **** 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    (CE Tariff Ch.55.11, 55.12, 55.13, 55.14) - All goods of cotton          
    not containing any textile material          
               
    c) Non-wovens, whether or not impregnated, coated, 10+4+3+4 19.57 10+4+3+4 19.57 0.00
        covered or laminated - falling under Chapter 56.03          
               
  26 Elastic tapes (narrow woven fabrics )          
    a) of cotton - CE Tariff 5806.31 (ACD exemption by Cus. 20/06 dt. 1.3.06) 10+8+3+0 19.64 10+10+3+0 21.97 2.33
    b) of man-made fibres -CE Tariff 5806.32 10+8+3+0 19.64 10+10+3+0 21.97 2.33
    (ACD exemption by Customs Not.  20/06 dt. 1.3.06)          
               
  27 Zip fastners & parts thereof 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  28 Shoe laces 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  29 Nails/tacks/staples/pins/spikes etc. 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  30 Locks(Functional & Decorative) including combination locks 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  31 Wadding materials all types 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  32 Manufactures of furskins and artificial fur 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
  33 Saddle tree falling under Chapter 39  (CUS Ntfn 11/2006) 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
VI   Consumables          
  a. Sewing threads          
    a) Cotton sewing thread- falling under heading   5204.10   10+4+3+4 19.56 10+4+3+4 19.56 0.00
    ( CVD - 4% as per C.E Notification No. 29/2004 dt. 9.7.2004)          
               
    b)Others - falling under Chapter 54.01 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
    All Goods, other than those of nylon under 5401, 5402, 5403, 5404 5+8+3+4 18.62 5+10+3+4 20.94 2.32
    54050000 or 5406 (Serial No. 534 of Cus Not. 21/2002 dt. 1.3.2002)          
               
               
  b. Waxes all types 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  c. Thermoplastic cements in the form of Granules 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    rods/sticks/rolls/coil & all types of adhesives          
               
  d. Sponges-Sea sponges and synthetic group 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  e. French Bindings **** 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  f. Abrasive/energy paper/belts/ cup shapes/stripes etc 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  g. Grinding wheels/feed rollers/sharpening  wheel/grinding stone 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  h. Cutters/trimmers falling under Chapter 82 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  I Stamping dies falling under Chapter 82 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  j Brushes all types - CE Tariff 96.03 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  k Heating elements 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  l Paper or paperboard labels of all kinds, whether or not printed 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    falling under Chapter 48.21          
               
    Tags, Labels, Stickers, Belts, Buttons or Hangers, imported by Nil Nil Nil Nil Nil
    bonafide exporters under chapter 39, 48 or any other chapter          
    (Serial No. 140 of Customs Notification No. 21/2002 dt. 1.3.2002)          
               
  m Labels, badges and similar articles of textile materials   10+0+3+4 14.71 10+0+3+4 14.71 0.00
    CE Tariff 58.07          
               
    Consumables          
  a. Polishes & Creams and similar preparations for footwear of leather 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  b. Penetrators 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  c. Stamping foils in strips of width(not exceeding 6 inches) 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  d. Abrasive sheets 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  e. Cutting & clicking dies 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  f. Bell skiving knives 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  g. Band knives for splitting machines 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  h. Stamping wheels 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  I. Clicking boards for leather machinery 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  j. Plastic, PVC, Nylon lasts with or without steel hings 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  k. Aluminium shoe forms with or without heating element 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  l. Plastic or Nylon tipped hammers 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  m. Patterns for leather footwear industry (of plastic) 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  n. Patterns for leather footwear industry (of paper) 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  o. Felt sleeves/felt all types 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  p. Blades/knives for leather shaving machines  (Ch.82) 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
VIII   OTHER ITEMS OF INPUTS          
  a. Harness Needles for hand sewing 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  b. Industrial sewing machine needles - CE Tariff 8452.20 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
  c. Pre-punched cards 10+8+3+4 24.42 10+10+3+4 26.85 2.43
               
  d. Leather Designer's kit, Designer's knife, shoe measuring tape, 10+8+3+4 24.42 10+10+3+4 26.85 2.43
      designer's tapes & satra vaccum former          
               
  e. Silver marking pencils/pens/refills - CE Tariff 96.09 10+0+3+4 14.71 10+0+3+4 14.71 0.00
               
IX   PACKING MATERIALS          
  a. Cartons,boxes,containers and other packing containers 10+8+3+4 24.42 10+10+3+4 26.85 2.43
    falling under Chapter 48          
               
    Cartons, boxes and cases, of corrugated paper or paperboard 10+8+3+4 24.42 10+4+3+4 19.56 -4.86
    manufactured by standalone manufacturers under Chapter 48          
               
               
  b. Tags, labels, stickers, belts, buttons or Nil Nil Nil Nil Nil
    hangers, falling under Chapter 39, 48 or any other          
    Chapter imported by bonafide exporters.  (Ref: CN 21/2002, S.No. 140)          
               

**** Additional Excise duty also will be levied for these items

@'@@' Only ad-valorem rates are mentioned. However there are specific rates based on different types of materials
under various Tariff sub-headings. For exact applicability of rates, please refer to Customs Tariff.
Besides Additional duty of Excise and Cess is also applicable for certain types of materials
in this category for which CE Tariff may be referred.


NB: Apart from 3% Education Cess, other types of cess is also applicable for a few textile-based items.
please refer to Notifications .

Note :
BCD - Basic Customs Duty
CVD - Countervailing Duty
ACD - Additional Duty of Customs
EC - Education Cess

Note : The Import duty for footwear components falling under Tariff No. 6406
(other than tariff nos. 64069930 & 64069940) is 19.57%
( Basic Customs Duty - 10%, CVD - 4%, ACD - 4% and EC - 3%)

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