Import Duty Structure 2013-14
| S.No | Import Duty Structure - 2013-14Description of Items | Current duties | Total | |
|---|---|---|---|---|
| Duties in % | Duty | |||
| (BCD+CVD+EC+4%ACD) | (in %) | |||
| (2) | (5)- | (6)- | ||
| I | Capital goods | |||
| a. | Machinery/equipments specified in List 29 of Customs Notification (Tariff) | 5+12+3+4 | 22.85 | |
| Serial No. 390 of Customs Notification No. 12/2012 dated 17.3.2012 | ||||
| b. | Other Machinery/equipments falling under tariff no. 8453 | 7.5+12+3+4 | 25.85 | |
| Note : In interim budget announced in Feb. 2014, the Central Excise duty for machinery falling under Chapter 84 has been reduced from 12% to 10% which will be applicable till June 30, 2014 | ||||
| II | Raw materials | |||
| a. | Raw hides and skins of bovine & equine animals - Chapter 41 | Nil | Nil | |
| b. | Wet Blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides thereof & also patent leather Serial No. 255 of Customs Notification No. 12/2012 dated 17.3.2012 | Nil | Nil | |
| c. | Other types of leathers falling under Chapter 41 | 10+0+3+4 | 14.71 | |
| d | Raw,tanned and dressed fur skins falling under Tariff Heading No.4301& 4302 ( except 43013000) Serial No. 257 of Customs Notification No. 12/2012 dated 17.3.2012 | Nil | Nil | |
| III | Tanning Extracts | |||
| Wattle extract ( 32011000), quebracho extract ( 32012000), Gambier extract (32019010), Myrobalan Fruit Extract ( 32019020 | 7.5+0+3+4 | 12.03 | ||
| Extracts other than above | 7.5+12+3+4 | 25.85 | ||
| IV | Leather chemicals & auxillaries | |||
| A | Synthetic fat liquors 34039100 Serial No. 214 of Customs Notification No. 12/2012 dated 17.3.2012 | 7.5+12+3+4 | 25.85 | |
| B | Synthetic Organic Tanning Substances ( 32021000), Inorganic Tanning Substances ( 32029010) ; Tanning Preparations whether or not containing natural tanning substances ( 32029020) | 7.5+12+3+4 | 25.85 | |
| C | Enzymatic preparations for pre-tanning (32029030) | 7.5+0+3+4 | 12.03 | |
| D | Preservatives falling under Heading No.29.42 | 7.5+12+3+4 | 25.85 | |
| E | Formulations of TCMTB or PCMC or both under tarriff no. 38089910 | 10+12+3+4 | 28.85 | |
| F | Sulphonated fish oil ( 34029020) (Central Excise Notification No. 12/2012 dated 17.3.2012) | 10+0+3+4 | 14.71 | |
| G | Other Organic Surfactive Agents/ Washing/Cleaning preparations under 3402 | 10+12+3+4 | 28.85 | |
| H | Oil tanning agents, aluminium tanning agents,zirconium tanning agents | 7.5+12+3+4 | 25.85 | |
| I | Solvent soluble dyes | 7.5+12+3+4 | 25.85 | |
| J | Pigment finishes for leather | 7.5+12+3+4 | 25.85 | |
| K | pigments & preparation based on Titanium Dioxide (32061110) | 10+12+3+4 | 28.85 | |
| L | Binders: ( 3824) | |||
| I. Casein binder | 7.5+12+3+4 | 25.85 | ||
| ii. Resin and Polyurethane Binder | 7.5+12+3+4 | 25.85 | ||
| M | Fatty oil/pull-up oil (finishing agents) under tariff no. 3809 | 7.5+12+3+4 | 25.85 | |
| N | Lacquers/Lacquer emulsions of Heading No.32.08 | 10+12+3+4 | 28.85 | |
| O | Slip Agents falling under Heading No.32.08 | 10+12+3+4 | 28.85 | |
| P | Polyurethane films/foils for upgradation of leather | 10+12+3+4 | 28.85 | |
| Q | Leather finishing auxiliary, fillers etc. ( 3809) | 7.5+12+3+4 | 25.85 | |
| R | Solvents | 10+12+3+4 | 28.85 | |
| S | 1. Resins | 10+12+3+4 | 28.85 | |
| 2. Resins - Epoxy Resins ( 3907) , Amnio Resins/Phenoic Resins and Pus (3909) | 7.5+12+3+4 | 25.85 | ||
| T | Acrylic Binder ( 39061010) | 7.5+12+3+4 | 25.85 | |
| U | Wax Emulsions (38099390) | 7.5+12+3+4 | 25.85 | |
| V | Leather dyes/dye solution/dye intermediates etc. (not elsewhere specified) | 7.5+12+3+4 | 25.85 | |
| W | P.U. Chemicals for leather | 10+12+3+4 | 28.85 | |
| Components for footwear, leather garments/goods | ||||
| 1 | Outer Soles and Heels, of rubber or plastics (64062000) | 10+6+3+4 | 21.78 | |
| 2 | Insoles/midsoles ( 64069090) | 10+6+3+4 | 21.78 | |
| 3 | Cellulose insole board or sheets | 10+12+3+4 | 28.85 | |
| 4 | Heels / Heel tips | 10+6+3+4 | 21.78 | |
| 5 | Rubber,resin rubber,EVA or crepe sheets for soles and heels | 10+12+3+4 | 28.85 | |
| 6 | Heels with or without top lift of leather, rubber masonite/coco/plastic board | 10+6+3+4 | 21.78 | |
| 7 | Toe caps and counters for leather footwear | 10+6+3+4 | 21.78 | |
| 8 | Leather welts | 10+12+3+4 | 28.85 | |
| 9 | Plastic welts | 10+12+3+4 | 28.85 | |
| 10 | Shanks | 10+12+3+4 | 28.85 | |
| 11 | Welts (cut to size) falling under Chapter 64.06 | 10+6+3+4 | 21.78 | |
| 12 | Masonite or coco board | 10+12+3+4 | 28.85 | |
| 13 | Sole leather bends | 10+0+3+4 | 14.71 | |
| 14 | Styrene butadiene, styrene oil bound co-polymers (for the manufacture of soles) | 10+12+3+4 | 28.85 | |
| 15 | Non-woven material coated with Thermoplastic | 10+12+3+4 | 28.85 | |
| 16 | Leather board made from leather scrap (for the manufacture of counters & stiffners) | 10+12+3+4 | 28.85 | |
| 17 | Press fasteners, snaps fasteners | 10+12+3+4 | 28.85 | |
| 18 | Buttons ( 9606) | 10+6+3+4 | 21.78 | |
| 19 | Eyelets, hooks,rings,magnetic locks, push clips, metal handle, key chain holders, corners pullers, clamps, buckles etc | 10+12+3+4 | 28.85 | |
| 20 | Shoe eyelets | 10+12+3+4 | 28.85 | |
| 21 | Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear -40081910 | 10+0+3+4 | 14.71 | |
| 22 | Materials for PU soles (polyols / isocyanates) | 10+12+3+4 | 28.85 | |
| 23 | Ornaments & embellishments other than those mentioned above | 10+12+3+4 | 28.85 | |
| 24 | Fusible inter-linings falling Ch.59.03 (ACD exempted vide Customs Notification No. 21 dated 17.3.2012, Sl. No. 12) | 10+12+3+0 | 23.89 | |
| 25 | Synthetic lining materials @@@ **** a)woven fabrics of synthetic/artificial filament yarn, including woven fabrics obtained from materials of synthetic/artificial monofilament (HS Code 54.06 & 54.07) | 10+12+3+4 | 28.85 | |
| b)woven fabrics of synthetic/artificial staple fibres **** (HS Code Ch.55.11, 55.12, 55.13, 55.14) | 10+12+3+4 | 28.85 | ||
| b)woven fabrics of synthetic/artificial staple fibres **** (CE Tariff Ch.55.11, 55.12, 55.13, 55.14) - All goods of cotton not containing any textile material | 10+12+3+4 | 28.85 | ||
| c) Non-wovens, whether or not impregnated, coated, covered or laminated - falling under Chapter 56.03 | 10+6+3+4 | 21.78 | ||
| 26 | Elastic tapes (narrow woven fabrics ) a) of cotton - CE Tariff 5806.31 | 10+12+3+4 | 28.85 | |
| b) of man-made fibres -CE Tariff 5806.32 | 10+12+3+0 | 23.89 | ||
| 27 | Zip fastners & parts thereof | 10+12+3+4 | 28.85 | |
| 28 | Shoe laces | 10+12+3+4 | 28.85 | |
| 29 | Nails/tacks/staples/pins/spikes etc. | 10+12+3+4 | 28.85 | |
| 30 | Locks(Functional & Decorative) including combination locks | 10+12+3+4 | 28.85 | |
| 31 | Wadding materials all types | 10+12+3+4 | 28.85 | |
| 32 | Manufactures of furskins and artificial fur | 10+0+3+4 | 14.71 | |
| 33 | Saddle tree falling under Chapter 39 (CUS Ntfn 11/2006) | 10+12+3+4 | 28.85 | |
| 34 | Leather Board and Imitation Leather Board ( 48119017) | 10+12+3+4 | 28.85 | |
| 35 | Leather Uppers (prepared) ( 64061020) | 10+6+3+4 | 21.78 | |
| 36 | Leather parts of footwear other than soles and prepared uppers ( 64069020) | 10+6+3+4 | 21.78 | |
| 37 | Leather Soles ( 64069030) | 10+6+3+4 | 21.78 | |
| 38 | Plates, sheets and strip used in the manufacture of soles, heels or soles and heels combined, for footwear ( 40082110) | 10+0+3+4 | 14.71 | |
| 39 | Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear ( 40082920) | 10+0+3+4 | 14.71 | |
| 40 | Plates, sheets or strips of micro cellular rubber but not latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for for footwear ( 40081110) | 10+6+3+4 | 21.78 | |
| VI | Consumables | |||
| a. | Sewing threads | |||
| a) Cotton sewing thread- falling under heading 5204.10 (not containing any other textile material) | 10+6+3+4 | 21.78 | ||
| b)Sewing thread of man-made filaments (other than nylon) under Chapter 54.01 | 10+12+3+4 | 28.85 | ||
| All Goods, other than those of nylon under 5401, 5402, 5403, 5404 54050000 or 5406 (Serial No. 289 of Customs Notification No. 12 of 2012) | 5+12+3+4 | 22.85 | ||
| b. | Waxes all types | 10+12+3+4 | 28.85 | |
| c. | Thermoplastic cements in the form of Granules rods/sticks/rolls/coil & all types of adhesives | 10+12+3+4 | 28.85 | |
| d. | Sponges-Sea sponges and synthetic group | 10+12+3+4 | 28.85 | |
| e. | French Bindings **** | 10+12+3+4 | 28.85 | |
| f. | Abrasive/energy paper/belts/ cup shapes/stripes etc | 10+12+3+4 | 28.85 | |
| g. | Grinding wheels/feed rollers/sharpening wheel/grinding stone | 10+12+3+4 | 28.85 | |
| h. | Cutters/trimmers falling under Chapter 82 | 10+12+3+4 | 28.85 | |
| I | Stamping dies falling under Chapter 82 | 10+12+3+4 | 28.85 | |
| j | Brushes all types - CE Tariff 96.03 | 10+12+3+4 | 28.85 | |
| k | Heating elements | 10+12+3+4 | 28.85 | |
| l | Paper or paperboard labels of all kinds, whether or not printed falling under Chapter 48.21 | 10+12+3+4 | 28.85 | |
| Tags, Labels, Stickers, Belts, Buttons or Hangers, imported by bonafide exporters under chapter 39, 48 or any other chapter (Serial No. 232 of Customs Notification No.12 dated 17.3.12) | Nil | Nil | ||
| m | Labels, badges and similar articles of textile materials CE Tariff 58.07 | 10+12+3+4 | 28.85 | |
| Consumables | ||||
| a. | Polishes & Creams and similar preparations for footwear of leather | 10+12+3+4 | 28.85 | |
| b. | Penetrators | 10+12+3+4 | 28.85 | |
| c. | Stamping foils in strips of width(not exceeding 6 inches) | 10+12+3+4 | 28.85 | |
| d. | Abrasive sheets | 10+12+3+4 | 28.85 | |
| e. | Cutting & clicking dies | 10+12+3+4 | 28.85 | |
| f. | Bell skiving knives | 10+12+3+4 | 28.85 | |
| g. | Band knives for splitting machines | 10+12+3+4 | 28.85 | |
| h. | Stamping wheels | 10+12+3+4 | 28.85 | |
| I. | Clicking boards for leather machinery | 10+12+3+4 | 28.85 | |
| j. | Plastic, PVC, Nylon lasts with or without steel hings | 10+12+3+4 | 28.85 | |
| k. | Aluminium shoe forms with or without heating element | 10+12+3+4 | 28.85 | |
| l. | Plastic or Nylon tipped hammers | 10+12+3+4 | 28.85 | |
| m. | Patterns for leather footwear industry (of plastic) | 10+12+3+4 | 28.85 | |
| n. | Patterns for leather footwear industry (of paper) | 10+12+3+4 | 28.85 | |
| o. | Felt sleeves/felt all types | 10+12+3+4 | 28.85 | |
| p. | Blades/knives for leather shaving machines (Ch.82) | 10+12+3+4 | 28.85 | |
| VIII | OTHER ITEMS OF INPUTS | |||
| a. | Harness Needles for hand sewing | 10+12+3+4 | 28.85 | |
| b. | Industrial sewing machine needles - 84523090 | 7.5+6+3+4 | 18.94 | |
| c. | Pre-punched cards | 10+12+3+4 | 28.85 | |
| d. | Leather Designer's kit, Designer's knife, shoe measuring tape, designer's tapes & satra vaccum former | 10+12+3+4 | 28.85 | |
| e. | Silver marking pencils/pens/refills - CE Tariff 96.09 | 10+6+3+4 | 21.78 | |
| IX | PACKING MATERIALS | |||
| a. | Cartons,boxes,containers and other packing containers falling under Chapter 48 | 10+12+3+4 | 28.85 | |
| Cartons, boxes and cases, of corrugated paper or paperboard whether or not pastes with duplex sheets on the outersurface ( 481910) (Serial No. 171 of Central Excise Notification No. 12 dated 17.3.12) | 10+6+3+4 | 21.78 | ||
| b. | Tags, labels, stickers, belts, buttons or hangers, falling under Chapter 39, 48 or any other Chapter imported by bonafide exporters. (Ref: Customs Notification No.12 dated 17.3.12 - serial no. 232) | Nil | Nil | |
| Notes | ||||
| 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. | ||||
| Apart from 3% Education Cess, other types of cess is also applicable for a few textile-based items. please refer to Notifications . CVD on all goods of cotton, not containing any other textile material is 6% ( Central Excie Notification No. 7 dated 17.3.12) | ||||
| Certain items may also attract anti-dumping duty | ||||
| Note : | ||||
| BCD - Basic Customs Duty | ||||
| CVD - Countervailing Duty | ||||
| ACD - Additional Duty of Customs | ||||
| EC - Education Cess | ||||