Import Duty concessions for Least Developed Countries

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June 20, 2016
Members of the Council

Sub : Import Duty Concessions in India for import from Least Developed Countries (LDCs)

Dear Member

What is this circular about ?
This circular briefs about import duty concessions offered by India for import from certain Least Developed Countries for certain categories of footwear

Vide Customs Notification No. 96/2008 dated 13th August 2008, 60% duty concession (on the applicable Basic Customs Duty of 105) is provided for import of the following items into India from notified Least Developing Countries.

HS CodeDESCRIPTIONExtent of tariff concession (percentage of applied rate of duty)
640110All goods60%
640199All goods60%
64031910All goods50%
64031920All goods50%
640411All goods60%
64052000All goods60%

The following is the list of notified LDCs.

S.No.Name of the Country
1Kingdom of Cambodia
2The United Republic of Tanzania
3The Federal Democratic Republic of Ethiopia
4Republic of Mozambique
6Lao People’s Democratic Republic
8Republic of Rwanda
10Republic of Benin
11Union of Myanmar
12Burkina Faso
13State of Eritrea
14Republic of The Gambia
15The Republic of The Sudan
16 Republic of Senegal
18Republic of Mali
19Republic of Somalia
21Republic of Burundi
22Democratic Republic of Timor – Leste
23Republic of Zambia
24Central African Republic
25Islamic Republic of Afghanistan
26Republic of Liberia
27Union of Comoros”
28Republic of Yemen
29Republic of Haiti

The document containing Customs Notification No. 96/2008 dated 13th August 2008 and various amendments made to it is enclosed herewith for ready reference of members.

Thanks & Regards
R.Ramesh Kumar, I.A.S.
Executive Director
Council for Leather Exports

CUSTOMS NOTIFICATION NO. 96 OF 2008 – April 2014