Import Duty Structure 2013-14

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S.No Import Duty Structure - 2013-14Description of ItemsCurrent dutiesTotal
Duties in %Duty
(BCD+CVD+EC+4%ACD)(in %)
ICapital goods
a.Machinery/equipments specified in List 29 of Customs Notification (Tariff) 5+12+3+422.85
Serial No. 390 of Customs Notification No. 12/2012 dated 17.3.2012
b.Other Machinery/equipments falling under tariff no. 84537.5+12+3+425.85
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
IIRaw materials
a.Raw hides and skins of bovine & equine animals - Chapter 41NilNil
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 NilNil
c.Other types of leathers falling under Chapter 4110+0+3+414.71
dRaw,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 NilNil
IIITanning Extracts
Wattle extract ( 32011000), quebracho extract ( 32012000), Gambier extract (32019010), Myrobalan Fruit Extract ( 320190207.5+0+3+412.03
Extracts other than above 7.5+12+3+425.85
IVLeather chemicals & auxillaries
ASynthetic fat liquors 34039100 Serial No. 214 of Customs Notification No. 12/2012 dated 17.3.20127.5+12+3+425.85
BSynthetic Organic Tanning Substances ( 32021000), Inorganic Tanning Substances ( 32029010) ; Tanning Preparations whether or not containing natural tanning substances ( 32029020) 7.5+12+3+425.85
CEnzymatic preparations for pre-tanning (32029030) 7.5+0+3+412.03
DPreservatives falling under Heading No.29.427.5+12+3+425.85
EFormulations of TCMTB or PCMC or both under tarriff no. 3808991010+12+3+428.85
FSulphonated fish oil ( 34029020) (Central Excise Notification No. 12/2012 dated 17.3.2012)10+0+3+414.71
GOther Organic Surfactive Agents/ Washing/Cleaning preparations under 340210+12+3+428.85
HOil tanning agents, aluminium tanning agents,zirconium tanning agents7.5+12+3+425.85
ISolvent soluble dyes7.5+12+3+425.85
JPigment finishes for leather7.5+12+3+425.85
Kpigments & preparation based on Titanium Dioxide (32061110)10+12+3+428.85
LBinders: ( 3824)
I. Casein binder7.5+12+3+425.85
ii. Resin and Polyurethane Binder7.5+12+3+425.85
MFatty oil/pull-up oil (finishing agents) under tariff no. 38097.5+12+3+425.85
NLacquers/Lacquer emulsions of Heading No.32.0810+12+3+428.85
OSlip Agents falling under Heading No.32.0810+12+3+428.85
P Polyurethane films/foils for upgradation of leather10+12+3+428.85
QLeather finishing auxiliary, fillers etc. ( 3809)7.5+12+3+425.85
S1. Resins
2. Resins - Epoxy Resins ( 3907) , Amnio Resins/Phenoic Resins and Pus (3909)7.5+12+3+425.85
TAcrylic Binder ( 39061010)7.5+12+3+425.85
UWax Emulsions (38099390)7.5+12+3+425.85
VLeather dyes/dye solution/dye intermediates etc. (not elsewhere specified)7.5+12+3+425.85
WP.U. Chemicals for leather
Components for footwear, leather garments/goods
1Outer Soles and Heels, of rubber or plastics (64062000)10+6+3+421.78
2Insoles/midsoles ( 64069090)10+6+3+421.78
3Cellulose insole board or sheets10+12+3+428.85
4Heels / Heel tips10+6+3+421.78
5Rubber,resin rubber,EVA or crepe sheets for soles and heels10+12+3+428.85
6Heels with or without top lift of leather, rubber masonite/coco/plastic board10+6+3+421.78
7Toe caps and counters for leather footwear10+6+3+421.78
8Leather welts10+12+3+428.85
9Plastic welts10+12+3+428.85
11Welts (cut to size) falling under Chapter 64.0610+6+3+421.78
12Masonite or coco board10+12+3+428.85
13Sole leather bends10+0+3+414.71
14Styrene butadiene, styrene oil bound co-polymers (for the manufacture of soles)10+12+3+428.85
15Non-woven material coated with Thermoplastic 10+12+3+428.85
16Leather board made from leather scrap (for the manufacture of counters & stiffners)10+12+3+428.85
17Press fasteners, snaps fasteners10+12+3+428.85
18Buttons ( 9606) 10+6+3+421.78
19Eyelets, hooks,rings,magnetic locks, push clips, metal handle, key chain holders, corners pullers, clamps, buckles etc10+12+3+428.85
20Shoe eyelets10+12+3+428.85
21Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear -4008191010+0+3+414.71
22Materials for PU soles (polyols / isocyanates)10+12+3+428.85
23Ornaments & embellishments other than those mentioned above10+12+3+428.85
24Fusible inter-linings falling Ch.59.03 (ACD exempted vide Customs Notification No. 21 dated 17.3.2012, Sl. No. 12) 10+12+3+023.89
25Synthetic 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+428.85
b)woven fabrics of synthetic/artificial staple fibres **** (HS Code Ch.55.11, 55.12, 55.13, 55.14)10+12+3+428.85
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+428.85
c) Non-wovens, whether or not impregnated, coated, covered or laminated - falling under Chapter 56.0310+6+3+421.78
26Elastic tapes (narrow woven fabrics )
a) of cotton - CE Tariff 5806.31
b) of man-made fibres -CE Tariff 5806.32 10+12+3+023.89
27Zip fastners & parts thereof10+12+3+428.85
28Shoe laces10+12+3+428.85
29Nails/tacks/staples/pins/spikes etc.10+12+3+428.85
30Locks(Functional & Decorative) including combination locks10+12+3+428.85
31Wadding materials all types10+12+3+428.85
32Manufactures of furskins and artificial fur10+0+3+414.71
33Saddle tree falling under Chapter 39 (CUS Ntfn 11/2006)10+12+3+428.85
34Leather Board and Imitation Leather Board ( 48119017) 10+12+3+428.85
35Leather Uppers (prepared) ( 64061020)10+6+3+421.78
36 Leather parts of footwear other than soles and prepared uppers ( 64069020)10+6+3+421.78
37Leather Soles ( 64069030)10+6+3+421.78
38Plates, sheets and strip used in the manufacture of soles, heels or soles and heels combined, for footwear ( 40082110)10+0+3+414.71
39Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear ( 40082920) 10+0+3+414.71
40Plates, 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+421.78
a.Sewing threads
a) Cotton sewing thread- falling under heading 5204.10 (not containing any other textile material) 10+6+3+421.78
b)Sewing thread of man-made filaments (other than nylon) under Chapter 54.0110+12+3+428.85
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+422.85
b.Waxes all types10+12+3+428.85
c.Thermoplastic cements in the form of Granules rods/sticks/rolls/coil & all types of adhesives10+12+3+428.85
d.Sponges-Sea sponges and synthetic group10+12+3+428.85
e.French Bindings ****10+12+3+428.85
f.Abrasive/energy paper/belts/ cup shapes/stripes etc10+12+3+428.85
g.Grinding wheels/feed rollers/sharpening wheel/grinding stone10+12+3+428.85
h.Cutters/trimmers falling under Chapter 8210+12+3+428.85
IStamping dies falling under Chapter 8210+12+3+428.85
jBrushes all types - CE Tariff 96.0310+12+3+428.85
kHeating elements10+12+3+428.85
lPaper or paperboard labels of all kinds, whether or not printed falling under Chapter 48.2110+12+3+428.85
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)NilNil
mLabels, badges and similar articles of textile materials CE Tariff 58.0710+12+3+428.85
a.Polishes & Creams and similar preparations for footwear of leather10+12+3+428.85
c.Stamping foils in strips of width(not exceeding 6 inches)10+12+3+428.85
d.Abrasive sheets10+12+3+428.85
e.Cutting & clicking dies10+12+3+428.85
f.Bell skiving knives10+12+3+428.85
g.Band knives for splitting machines10+12+3+428.85
h.Stamping wheels10+12+3+428.85
I.Clicking boards for leather machinery10+12+3+428.85
j.Plastic, PVC, Nylon lasts with or without steel hings10+12+3+428.85
k.Aluminium shoe forms with or without heating element10+12+3+428.85
l.Plastic or Nylon tipped hammers10+12+3+428.85
m.Patterns for leather footwear industry (of plastic)10+12+3+428.85
n.Patterns for leather footwear industry (of paper)10+12+3+428.85
o.Felt sleeves/felt all types 10+12+3+428.85
p.Blades/knives for leather shaving machines (Ch.82)10+12+3+428.85
a.Harness Needles for hand sewing 10+12+3+428.85
b.Industrial sewing machine needles - 845230907.5+6+3+418.94
c.Pre-punched cards10+12+3+428.85
d.Leather Designer's kit, Designer's knife, shoe measuring tape, designer's tapes & satra vaccum former10+12+3+428.85
e.Silver marking pencils/pens/refills - CE Tariff 96.0910+6+3+421.78


a.Cartons,boxes,containers and other packing containers
falling under Chapter 48
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+421.78
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) NilNil
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