Thursday, August 9, 2012

Customs Tariff 2012-13

PART – I

General Notes

includes :

Customs Tariff Act, 1975

General Rules Interpretation of Import Tariff

National Calamity Contingent Duty (NCCD)

Education Cess

Exemption to specified goods from secondary and higher education cess. Notifn. No. 28/07-Cus., dt.1.3.2007

Additional Duty of Customs to countervail internal taxes [Notfn. No. 19/06-Cus., dt. 1.3.2006]

Notification related to Finance Act, 2003 - Notification No. 10/06 - Customs, dated 1.3.2006

Exemption to goods falling within the First Schedule when imported into India from whole of Education Cess

[Notfn. No. 13/12-Cus., dt. 17.3.2012]

Exemption to goods falling within the First Schedule when imported into India from whole of Secondary and Higher Education Cess [Notfn. No. 14/12-Cus., dt. 17.3.2012]

PART - II

Import Tariff

Chapters

Commodities

Chapter 1

Live animals

Chapter 2

Meat and edible meat offal

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter 5

Products of animal origin, not elsewhere specified or included.

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Chapter 7

Edible vegetables and certain roots and tubers

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Chapter 9

Coffee, tea, mate and spices

Chapter 10

Cereals

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten.

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

Chapter 13

Lac; gums, resins and other vegetable saps and extracts.

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included.

Chapter 15

Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 16

Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Chapter 17

Sugars and sugar confectionery

Chapter 18

Cocoa and cocoa preparations

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Chapter 21

Miscellaneous edible preparations

Chapter 22

Beverages, spirits and vinegar

Chapter 23

Residues and waste from the food industries; prepared animal fodder

Chapter 24

Tobacco and manufactured tobacco substitutes

Chapter 25

Salt; sulphur, earths and stones; plastering materials, lime and cement

Chapter 26

Ores, slag and ash

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes

Chapter 29

Organic chemicals

Chapter 30

Pharmaceutical products

Chapter 31

Fertilisers

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter, paints and varnishes; putty and other mastics; inks.

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

Chapter 37

Photographic or cinematographic goods

Chapter 38

Miscellaneous chemical products

Chapter 39

Plastics and articles thereof

Chapter 40

Rubber and articles thereof

Chapter 41

Raw hides and skins (other than furskins) and leather

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 43

Furskins and artificial fur, manufactures thereof

Chapter 44

Wood and Articles of wood; wood charcoal

Chapter 45

Cork and articles of cork

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard.

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

Chapter 50

Silk

Chapter 51

Wool, fine or coarse animal hair; horse hair yarn and woven fabric

Chapter 52

Cotton

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter 54

Man-made filaments

Chapter 55

Man-made staple fibres

Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Chapter 57

Carpets and other textile floor coverings

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

Chapter 60

Knitted or crocheted fabrics

Chapter 61

Articles of apparel and clothing accessories knitted or crocheted

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Chapter 64

Footwear, gaiters and the like; parts of such articles

Chapter 65

Headgear and parts thereof

Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

Chapter 69

Ceramic products

Chapter 70

Glass and glassware

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin

Chapter 72

Iron and steel

Chapter 73

Articles of iron or steel

Chapter 74

Copper and articles thereof

Chapter 75

Nickel and articles thereof

Chapter 76

Aluminium and articles thereof

Chapter 77

(Reserved for possible future use)

Chapter 78

Lead and articles thereof

Chapter 79

Zinc and articles thereof

Chapter 80

Tin and articles thereof

Chapter 81

Other base metals; cermets; articles thereof

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Chapter 83

Miscellaneous articles of base metal

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Chapter 86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds

Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Chapter 88

Aircraft, spacecraft, and parts thereof

Chapter 89

Ships, boats and floating structures

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Chapter 91

Clocks and watches and parts thereof

Chapter 92

Musical instruments; parts and accessories of such articles

Chapter 93

Arms and ammunition; parts and accessories thereof

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

Chapter 96

Miscellaneous manufactured articles

Chapter 97

Works of art, collectors' pieces and antiques

Chapter 98

Project imports, Laboratory chemicals, passenger's baggage, personal importation by air or post; ship stores

PART – II

General Exemptions – Import Tariff

PART – III

The Second Schedule

Export Tariff

Export Tariff and Appendix – I

Export tariff and corresponding exemption notifications and

Appendix – I (Cesses leviable on certain articles on export under various enactments of the Government and exemption Notifications thereto.)

Appendix A : Year-wise index to Notifications in force as on 1.3.2011

and

Appendix B : List of Notifications Rescinded/Superseded during the period from 26.7.2004 to 1.3.2011

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