Customs Duty Rate Chart - 2024

A. Changes in Import Duty
 
S. No. HSN Code Commodity Description Effective Old Rate (%) Effective New Rate (%) Revision in tariff rates
1 3920, 3921 Poly vinyl chloride (PVC) flex films (also known as PVC flex banners or PVC flex sheets) {The currently applicable BCD on all other goods falling under heading 3920 and 3921 shall be maintained by suitable amendment in the relevant notification(s)} Consumer goods 10 25 ↑
2 6601 10 00 Garden umbrellas 20 20% or Rs.60 per piece,
whichever is higher 		↑
3 9802 00 00 Laboratory chemicals (Heading 9802 covers all
chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms or 500 millilitres and
which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory
chemicals)		 10 150 ↑
4 2008 19 20 Other roasted nuts and seeds, including such areca nuts 30 30 -
5 2008 19 30 Other nuts, otherwise prepared or preserved, including such areca nuts 30 30 -
6 1207 99 90 Shea nuts 30 15 ↓
7 0306 36 Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock 10 5 ↓
8 0306 36 Live Black tiger shrimp (Penaeus monodon) broodstock 10 5 ↓
9 0306 36 60 Artemia 5 Nil ↓
10 0511 91 40 Artemia cysts 5 Nil ↓
11 0308 90 00 SPF Polychaete worms 30 5 ↓
12 1504 20 Fish lipid oil for use in manufacture of aquatic feed 15 Nil ↓
13 1504 20 Crude fish oil for use manufacture of aquatic feed 30 Nil ↓
14 1518 Algal Oil for use in manufacture of aquatic feed 15 Nil ↓
15 2102 20 00 Algal Prime (flour) for use in manufacture of aquatic feed 15 Nil ↓
16 2309 90 90 Mineral and Vitamin Premixes for use in manufacture of aquatic feed 5 Nil ↓
17 2301 10 90 Insect meal for use in Research & Development purposes in aquatic feed manufacturing 15 5 ↓
18 2309 90 90 Single Cell Protein from Natural Gas for use in Research & Development purposes in aquatic feed manufacturing 15 5 ↓
19 2301 20 Krill Meal for use in manufacture of aquatic feed 5 Nil ↓
20 1901 Pre-dust breaded powder for use in processing of sea-food 30 Nil ↓
21 2309 90 31 Prawn and shrimps feed 15 5 ↓
22 2309 90 39 Fish feed 15 5 ↓
23 2504 Natural Graphite 5 2.5 ↓
24 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26 of The Customs tariff Act, 1975 5 Nil ↓
25 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 5 2.5 ↓
26 2530 90 91 Strontium sulphate (natural ore) 5 Nil ↓
27 2603 00 00 Copper ores and concentrates 2.5 Nil ↓
28 2605 00 00 Cobalt ores and concentrates 2.5 Nil ↓
29 2609 00 00 Tin ores and Concentrates 2.5 Nil ↓
30 2611 00 00 Tungsten Ores and Concentrates 2.5 Nil ↓
31 2613 Molybdenum ores and concentrates 2.5 Nil ↓
32 2615 10 00 Zirconium ores and concentrates 2.5 Nil ↓
33 2615 90 Hafnium Ores and concentrates 2.5 Nil ↓
34 2615 90 10 Vanadium ores and concentrates 2.5 Nil ↓
35 2615 90 20 Niobium or tantalum ores and concentrates 2.5 Nil ↓
36 2617 Antimony Ores and Concentrates 2.5 Nil ↓
37 2804 50 20 Tellurium 5 Nil ↓
38 2804 61 00 Silicon, containing by weight not less than 99.99% of silicon 5 Nil -
39 2804 69 00 Other silicon 5 Nil ↓
40 2804 90 00 Selenium 5 Nil ↓
41 2805 30 00 Alkali or alkaline earth metals, Rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed 5 Nil ↓
42 2811 22 00 Silicon dioxide 7.5 2.5 ↓
43 2815 20 00 Potassium hydroxide 7.5 Nil ↓
44 2816 40 00 Oxides, hydroxides and peroxides, of strontium or barium 7.5 Nil ↓
45 2822 00 10 Cobalt oxides 7.5 Nil ↓
46 2822 00 20 Cobalt hydroxides 7.5 Nil ↓
47 2822 00 30 Commercial cobalt oxides 7.5 Nil ↓
48 2825 20 00 Lithium oxide and hydroxide 7.5 Nil ↓
49 2825 30 Vanadium oxides and hydroxides 2.5/7.5 Nil ↓
50 2825 60 10 Germanium oxides 7.5 Nil ↓
51 2825 70 Molybdenum oxides and hydroxides 7.5 Nil ↓
52 2825 80 00 Antimony oxides 7.5 Nil ↓
53 2825 90 20 Cadmium oxides 7.5 Nil ↓
54 2827 35 00 Chlorides of Nickel 7.5 Nil ↓
55 2827 39 30 Strontium chloride 7.5 Nil ↓
56 2833 24 00 Sulphates of Nickel 7.5 Nil ↓
57 2834 21 00 Nitrates of potassium 7.5 Nil ↓
58 2836 91 00 Lithium carbonates 7.5 Nil ↓
59 2836 92 00 Strontium carbonates 7.5 Nil ↓
60 2841 90 00 Salts of oxometallic or peroxometallic acids of Beryllium and Rhenium 7.5 Nil ↓
61 2846 Compounds, inorganic or organic
of rare earth metals		 7.5 Nil ↓
62 2918 15 30 Bismuth citrate 7.5 Nil ↓
63 3801 Artificial Graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in form of pastes, blocks, plates or other semi- manufactures 7.5 2.5 ↓
64 8001 Unwrought Tin 5 Nil ↓
65 8101 94 00 Unwrought tungsten, including bars and rods obtained simply by sintering 5 Nil ↓
66 8102 94 00 Unwrought molybdenum, including bars and rods obtained simply by sintering 5 Nil ↓
67 8103 20 Unwrought tantalum, including bars and rods obtained simply by sintering, powders 5 Nil ↓
68 8105 20 20 Cobalt, unwrought 5 Nil ↓
69 8109 21 00 Unwrought zirconium, powders, Containing less than 1 part hafnium to 500 parts zirconium by weight 10 Nil ↓
70 8110 10 00 Unwrought antimony, powders 2.5 Nil ↓
71 8112 12 00 Beryllium unwrought, powders 5 Nil ↓
72 8112 31 Hafnium unwrought, waste and
scrap, powders		 10 Nil ↓
73 8112 41 10 Rhenium unwrought 10 Nil ↓
74 8112 69 10 Cadmium unwrought, powders 5 Nil ↓
75 8112 69 20 Cadmium, wrought 5 Nil ↓
76 8112 92 00 Unwrought; waste and scrap powder of, -
(i) Gallium
(ii) Germanium
(iii) Indium
(iv) Niobium
(v) Vanadium		 5 Nil ↓
77 7202 60 00 Ferro Nickel 2.5 Nil ↓
78 7204 Ferrous Scrap Nil
(till
30.09.2024)		 Nil
(till
31.03.2026)		 ↓
79 7225 Certain specified raw materials for manufacture of CRGO steel Copper Nil Nil ↓
80 7402 00 10 Blister Copper 5 Nil ↓
81 3102 30 00 Ammonium Nitrate, whether or not in aqueous solution 7.5 10 ↑
82 3920 (other
than 3920
99 99) or
3921		 All goods other than Poly vinyl chloride (PVC) flex films/flex banner 25 10 ↓
83 3920 99 99 All goods other than Poly vinyl chloride (PVC) flex films/flex banner 25 15 ↓
84 2929 10 90 Methylene Diphenyl Di-isocyanate (MDI) for use in the manufacture of Spandex Yarn 7.5 5 ↓
85 41 Wet white, Crust and finished leather for manufacture of textile or leather garments, leather /synthetic footwear or other leather products, for export 10 Nil ↓
86 38,48 or any
other
Chapter		 Certain additional accessories and embellishments for manufacture of textile or leather garments, leather/synthetic footwear or other leather products, for export As applicable Nil ↓
87 0505 10 Real Down Filling Material from Duck or Goose for use in the manufacture of textile or leather garments for export 30 10 ↓
88 30 (i) Trastuzumab Deruxtecan,
(ii) Osimertinib,
(iii) Durvalumab		 10 Nil ↓
89 7108 Gold bar 15 6 ↓
90 7108 Gold dore 14.35 5.35 ↓
91 7106 Silver bar 15 6 ↓
92 7106 Silver dore 14.35 5.35 ↓
93 7110 Platinum, Palladium, Osmium, Ruthenium, Iridium 15.4 6.4 ↓
94 7118 Coins of precious metals 15 6 ↓
95 7113 Gold/Silver findings 15 6 ↓
96 71 Platinum and Palladium used in the
manufacture of noble metal
solutions, noble metal compounds
and catalytic convertors		 7.5 5 ↓
97 84 Bushings made of platinum and
rhodium alloy when imported in
exchange of worn out or damaged
bushings exported out of India		 7.5 5 ↓
98 39 All types of polyethylene for use in manufacture of orthopaedic implants falling under sub-heading 9021 10 As applicable Nil ↓
99 39, 72, 81 Special grade stainless steel, Titanium alloys, Cobalt-chrome alloys, and All types of polyethylene for use in manufacture of other artificial parts of the body falling under sub-heading 9021 31 or 9021 39 As applicable Nil ↓
100 9022 30 00 X-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use 15 5% (till 31st March 2025)
7.5% (w.e.f 1st April, 2025 to 31st March, 2026)
10% (w.e.f 1st April, 2026)		 ↓
101 9022 90 90 Flat panel detectors (including scintillators) for use in manufacture of X-ray machines for medical, surgical, dental or  veterinary use 15 5% (till 31st March 2025)
7.5% (w.e.f 1st April, 2025 to 31st March, 2026)
10% (w.e.f 1st April, 2026)		 ↓
102 8517 13 00,
8517 14 00		 Cellular mobile phone 20 15 ↓
103 8504 40 Charger/Adapter of cellular mobile
phone		 20 15 ↓
104 8517 79 10 Printed Circuit Board Assembly (PCBA) of cellular mobile phone 20 15 ↓
105 28, 29, 38 Specified parts for use in manufacture of connectors 5/7.5 Nil ↓
106 74 Oxygen Free Copper for use in manufacture of Resistors 5 Nil ↓
107 40 *Specified die-cut parts for use in manufacture of cellular mobile phones As applicable Nil ↓
108 40, 70, 76 *Specified mechanics for use in manufacture of cellular mobile phones As applicable Nil ↓
109 8517 79 10 Printed Circuit Board Assembly (PCBA) of specified telecom equipment 10 15 ↑
110 84, 85, or any
other
chapter		 Specified capital goods for use in manufacture of solar cells or solar modules, and parts for
manufacture of such capital goods		 7.5 Nil ↓
111 7007 Solar glass for manufacture of solar cells or solar modules Nil 10
(w.e.f. 1.10.2024)		 ↑
112 74 Tinned copper interconnect for manufacture of solar cells or solar modules Nil 5 (w.e.f
1.10.20
24)		 ↑
113 Any Chapter Components and consumables for use in manufacture of specified vessels As applicable Nil ↓
114 Any Chapter Technical documentation and spare parts for construction of warships As applicable Nil ↓
115 25, 27, 28, 29, 31, 34, 35, 36, 38, 39, 40, 56, 69,73, 74, 82, 84, 85, 87, 89 or 90 Goods under S. No. 404 of Notification No. 50/2017 Customs, used for petroleum exploration operations As applicable Nil ↓

*It is to be noted that the rate mentioned under the column “Total Effective New Rate (%)" i.e. Nil is not directly emanating from the notification and therefore a clarification is expected for the same. Further, the Memorandum to the Finance Bill 2024 and TRU Circular dated 23 July 2024 has mentioned Nil rate of customs duty.

Extension of certain exemptions as per Notification no. 50/2017- Customs
 
S. No S. No in Notification No. 50/2017- Customs Commodity From(%) To(%)

Extension upto 31 March 2029
 
  1.  
 212A Medicines/drugs/vaccines supplied free by United Nations International Children's Emergency Fund (UNICEF), Red Cross etc Nil Nil
  1.  
 213 Drugs and materials Nil Nil
  1.  
  428 Specified goods imported by accredited press cameraman Nil Nil
  1.  
  429 Specified goods, imported by accredited journalist Nil Nil
  1.  
  549 Capital goods, raw materials and spares for repairs of ocean-going vessels Nil Nil
  1.  
  550 Spare parts and consumables for repairs of ocean going vessels registered in India. Nil Nil
  1.  
  577 Lifesaving medical equipment for personal use 5 5
  1.  
 607 Life Saving drugs like Keytruda etc Nil Nil
  1.  
 607A Lifesaving drugs/medicines for personal use Nil Nil
  1.  
 611 Archaeological artefacts for exhibition in a museum Nil Nil
  1.  
 612 Specified raw material for sports goods Nil Nil

Extension upto 31 March 2026
 
  1.  
 17 Specified Planting materials, namely, oilseeds, seeds of vegetables, tubers, etc 5 5
  1.  
 80A Algal oil for manufacturing of aquatic feed 15 15
  1.  
 90 Lactose for use in manufacture of homeopathic medicines 10 10
  1.  
 104 Specified goods used in processing of sea-food Nil Nil
  1.  
 133 Gold ores and concentrates for use in the manufacture of gold Nil Nil
  1.  
 139 Bunker Fuels namely: (i). IFO 180 CST; (ii). IFO 380 CST; (iii). VLSFO (CTH 27) Nil Nil
  1.  
 150 Naphtha for manufacture of Fertilisers Nil Nil
  1.  
 155 Liquefied petroleum gases (LPG) received from unit in SEZ and returned by the DTA unit to the SEZ unit Nil Nil
  1.  
 164 Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 19th July, 2012 Nil Nil
  1.  
 165 Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to the 19th July, 2012 24/18/21 Paisa per KWh 24/18/21 Paisa per KWh
  1.  
 172 Specified goods used in manufacture of silicon wafers or solar wafers, for manufacture of solar cell or module Nil Nil
  1.  
 183 Medical use fission Molybdenum-99 (Mo-99) for use in manufacture of radio pharmaceuticals Nil Nil
  1.  
 184 Pharmaceutical Reference Standard 5 5
  1.  
 188 Goods for manufacture of ELISA Kits 5 5
  1.  
 191 Maltol for manufacture of deferiprone Nil Nil
  1.  
 204 Anthraquinone or 2-Ethyl Anthraquinone for use in manufacture of Hydrogen peroxide 2.5 2.5
  1.  
 237 Specified material for manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules Nil Nil
  1.  
 253 Specified Goods for manufacture of Brushless Direct Current (BLDC) motors 2.5 2.5
  1.  
 257 Tags, labels, stickers, belts, buttons, hangers or printed bags, imported by bonafide exporter Nil
 		 Nil
 
  1.  
 257A Specified goods used in manufacture of handicraft items for export when imported by bonafide exporter Nil Nil
  1.  
 257B Specified goods used in manufacture of textile or leather garments for export when imported by bonafide exporter Nil Nil
  1.  
 257C Specified goods used in manufacture of leather or synthetic footwear or other leather products for export when imported by bonafide exporter Nil Nil
  1.  
 258 Security fibre, threads, Paper based Taggant, M-feature for use in manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Pvt Ltd, Mysore. Nil Nil
  1.  
 259 Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper. Nil Nil
  1.  
 260 Goods for the manufacture of specified orthopedic implants (902110) or other artificial parts of the body falling under sub-heading 9021 31 or 9021 39 Nil Nil
  1.  
 261 Raw material for manufacture of Copper-T Contraceptive (i) Alatheon (ii) Copper Wire Nil Nil
  1.  
 265 Capacitor grades polypropylene granules for manufacture of Capacitor grade plastic Nil Nil
  1.  
 269 Super absorbent polymer for manufacture of adult diapers and specified goods 5 5
  1.  
 271 Polytetrametylene ether glycol, (PT MEG) for use in manufacture of spandex yarn Nil Nil
  1.  
 276 Ethylene- propylene- non-conjugated diene rubber (EPDM) for manufacture of insulated wire and cables 7.5 7.5
  1.  
 279 New or retreated Pneumatic tyres of rubber for use in servicing, repair of maintenance of aircrafts used for operating scheduled air transport service or scheduled air cargo service etc Nil Nil
  1.  
 280 New or retreated Pneumatic tyres of rubber for use in servicing, repair or maintenance of aircraft imported or procured by Aero Club of India/ for flying training purpose/ operating non-scheduled (passenger or charter) services/ AAI for flight calibration purpose Nil Nil
  1.  
 290 Wood pulp for manufacture of newsprint, paper or paperboard Nil/2.5 Nil/2.5
  1.  
 292 Goods imported for manufacture of paper, paper boards, newsprint 2.5 2.5
  1.  
 293A Newsprint and uncoated paper imported for printing of newsprint 5 5
  1.  
 296A Lightweight coated paper imported by actual users for printing of magazines 5 5
  1.  
 326 Hydrophilic /Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers 5 5
  1.  
 329 Pile fabrics for the manufacture of toys 10 10
  1.  
 333 Moulds, tools and dies, for the manufacture of parts of electronic components or electronic equipment Nil Nil
  1.  
 334 (i) Graphite Felt or Graphite pack for growing silicon ingots (ii) Thin Steel wire used in wire saw for slicing of silicon wafers 5 5
  1.  
 345A Simply Sawn Diamonds Nil Nil
  1.  
 364A Spent catalyst or ash containing precious metals 5 5
  1.  
 368 Ferrous Scrap Nil Nil
  1.  
 374 Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00: Nil Nil
  1.  
 375 Specified items for manufacture of cold rolled grainoriented steel (CRGO) stee Nil Nil
  1.  
 378 Metal parts for manufacture of electrical insulators falling under heading 8546 7.5 7.5
  1.  
 379 Pipes and tubes for use in manufacture of boilers 7.5 7.5
  1.  
 380 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators 5 5
  1.  
 381 Copper wire or refined copper of which the maximum cross-sectional dimension exceeds 6 mm for the manufacture of photovoltaic ribbon or tinned copper interconnect or cell interconnect or string interconnect or the photovoltaic connect or photovoltaic ribbon or solar ribbon for manufacture of solar photovoltaic cell or modules Nil Nil
  1.  
 392 Dies for drawing metal, where imported after repairs from abroad 10 10
  1.  
 403 Parts and raw materials for offshore oil exploration Nil Nil
  1.  
 404 Specified items including capital goods and raw materials for off shore oil exploration Nil Nil
  1.  
 415 Parts for manufacture of catalytic convertor 7.5/5 7.5/5
  1.  
 415A Platinum or Palladium for manufacture of Noble Metal Compounds & Noble Metal Solutions 5 5
  1.  
 416 Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters 5 5
  1.  
 417 Cerium compounds for use in the manufacture of washcoat for catalytic converters 5 5
  1.  
 418 Zeolite for use in the manufacture of washcoat for catalytic converters 5 5
  1.  
 422 Machinery, electrical equipment, other instruments and their parts except populated Printed Circuit Boards for use in fabrication of semiconductor wafer and Liquid Crystal Display (LCD) Nil Nil
  1.  
 423 Machinery, electrical equipment for use in marking and packaging of semiconductor chips Nil Nil
  1.  
 426 Specified goods for the manufacture of semiconductor devices, memory card, IC, solar cell Nil Nil
  1.  
 435 Capital goods for printing industry 5 5
  1.  
 442 Bushings made of Platinum and Rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India 5 5
  1.  
 446 Parts and components for manufacture of tunnel boring machines 2.5 2.5
  1.  
 451 Evacuated tubes with three layers of solar selective coating for use in manufacture of solar water heater          Nil           Nil
  1.  
 462 Ball screws for use in the manufacture of CNC Lathes 2.5 2.5
  1.  
 463 Linear Motion Guides for use in the manufacture of CNC Lathes 2.5 2.5
  1.  
 464 CNC Systems for use in the manufacture of CNC Lathes 2.5 2.5
  1.  
 464A Goods for manufacture of plastic processing machineries 5/7.5 5/7.5
  1.  
 467 Parts and components of cash dispenser or automatic bank note dispenser Nil Nil
  1.  
 468 Parts for manufacture of Micro ATM, Fingerprint reader/scanner, Iris scanner, Miniaturised POS Nil Nil
  1.  
 471 All parts for use in the manufacture of LED lights 10 10
  1.  
 472 All inputs for use in the manufacture of LED driver or MCPCB for LED lights 10 10
  1.  
 476 Television equipment, cameras etc for taking films, imported by a foreign film unit or television team Nil Nil
  1.  
 477 Filming equipment of foreign origin if imported into India after having been exported therefrom. Nil Nil
  1.  
 480 Goods imported for being tested in specified test centers Nil Nil
  1.  
 489B Goods for manufacturing of Microphones Nil Nil
  1.  
 504 Parts and Components of Digital Still Image Video Cameras Nil Nil
  1.  
 509 Parts, components and accessories for manufacture of Digital Video Recorder Nil Nil
  1.  
 510 Parts, components and accessories for use in manufacture of reception apparatus for television Nil Nil
  1.  
 511 Parts, components and accessories for manufacture of CCTV Camera Nil Nil
  1.  
 512 Specified Parts, components and for use in manufacture of Lithium-ion battery and battery pack 2.5 2.5
  1.  
 512A Inputs, parts or sub-parts for use in the manufacturing of Printed Circuit Board Assembly 2.5 2.5
  1.  
 515A Open Cell for manufacture of TV Panel 5 5
  1.  
 516 Goods for use in the manufacture of Liquid Crystal Display (LCD) /LED TV Pane 10 10
  1.  
 517 Magnetrons for manufacture of domestic microwave ovens Nil Nil
  1.  
 519 Raw materials or parts for use in manufacture of eReaders 5 5
  1.  
 523A Parts, sub-parts, inputs or raw material for use in manufacture of Lithium-ion cells Nil Nil
  1.  
 527 Lithium-ion cell use in manufacture of battery or battery pack 5 5
  1.  
 527A Lithium-Ion Cell for use in manufacture of battery or battery pack of cellular mobile 5 5
  1.  
 527B Lithium-Ion Cell manufacture of battery or battery pack of EV 5 5
  1.  
 534 Parts of gliders or simulators of aircrafts (excluding rubber tyres and tubes of gliders) Nil Nil
  1.  
 535 Raw materials for manufacture of aircraft and parts of aircraft Nil Nil
  1.  
 535A Parts of aircraft for manufacture of aircraft or for manufacture of parts of aircraft by PSU under Min of Defence Nil Nil
  1.  
 536 Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of aircraft, components or parts of aircrafts Nil Nil
  1.  
 537 All goods of Heading 8802 (except 88026000-spacecraft) Nil Nil
  1.  
 538 Components or parts, including engines, of aircraft of heading 8802 Nil Nil
  1.  
 539 a) Satellites and payloads; (b) Ground equipment brought for testing of (a) Nil Nil
  1.  
 539A Scientific and technical instruments etc for launch vehicles and satellites 5 5
  1.  
 540 Specified goods imported by scheduled air transporter Nil Nil
  1.  
 542 Specified goods imported by Aero Club, Flying Training Institutes Nil Nil
  1.  
 543 Specified goods imported by non-scheduled air transporter 2.5 2.5
  1.  
 544 Parts (other than rubber tubes), of aircraft of heading 8802 Nil Nil
  1.  
 546 Parts (other than rubber tubes), of aircraft of heading 8802 Nil Nil
  1.  
 548 Barges or pontoons imported along with ships Nil Nil
  1.  
 551 Cruise ships, Excursion ships Nil Nil
  1.  
 553 Fishing vessels, Tugs and Pusher crafts, light vessels excluding vessels and floating structure imported for break up 5 5
  1.  
 555 Vessels like warships, lifeboats excluding floating structure imported for break up Nil Nil
  1.  
 567 Stainless steel tube and wire, for manufacture of Coronary stents /artificial valve Nil Nil
  1.  
 569 Parts required for manufacture of Ostomy products 5 5
  1.  
 570 Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof Nil Nil
  1.  
 575 Specified Hospital Equipment for use in specified hospitals 5 5
  1.  
 578A Raw materials, for the manufacture of Cochlear Implants Nil Nil
  1.  
 580 X-Ray Baggage Inspection Systems and parts thereof Nil Nil
  1.  
 581 Portable X-ray machine / system Nil Nil
  1.  
 583 Parts and cases of braille watches, for the manufacture of Braille watches Nil Nil
  1.  
 591 Parts of electronic toys 25 25
  1.  
 593 Parts of video games for the manufacture of video games 5 5

C. Discontinuance of certain exemptions from 01 October 2024 as per Notification no. 50/2017- Customs:
 
S. No. S. No in Notification          no 50/2017- Customs HSN Code Commodity Description From(%) To(%)
w.e.f. 1 October 2024
1 478 85 or any other Chapter Wireless apparatus, accessories and parts as specified in List 29 imported by a licensed amateur radio operator 5 Multiple rates - as applicable
2 353 71 Foreign currency coins when imported into India by a Scheduled Bank NIL Multiple rates - as applicable
3 387 79 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10 Multiple rates - as applicable
4 441 84 Spinnerettes made inter alia of Gold, Platinum and Rhodium or any one or more of these metals, when imported in exchange of worn-out or damaged spinnerettes exported out of India 10 Multiple rates - as applicable
5 238 3209 90 90 Organic/inorganic Coating material for manufacture of electrical steel 5 10
6 254 3815 90 00 Catalyst for manufacture of cast components of Wind Operated Electricity Generator 5 7.5
7 255 3909 40 90 Resin for manufacture of cast components of Wind Operated Electricity Generator 5 7.5
8 277A 3920 10 99 Calendared plastic sheet for manufacturing of Smart Card under chapter heading 8523 5 10
9 339 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in
manufacture of solar thermal collectors or heaters		 5 Multiple rates - as applicable
10 421 84, 85 or 90 Specified goods required for basic telephone service, cellular mobile telephone service, internet service or closed users’ group 64 KBPS domestic data network via INSAT satellite system
service and parts, for manufacture of the goods		 NIL Multiple rates - as applicable
11 479 85 or any
other
Chapter		 Mono or Bi-polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters for caustic soda or potash units; Membrane and parts thereof or other parts for caustic soda or potash units; NIL Multiple rates - as applicable
12 475 85 or any other Chapter Specified goods including scramblers, descramblers, encoders, decoders, jammers, network firewalls, network sniffers, scanners and monitoring systems, probes for data monitoring and SMS/MMS monitoring systems NIL Multiple rates - as applicable
13 482 84 or 85 Newspaper page transmission and reception facsimile system or equipment; and Telephoto transmission and reception system or equipment 5 Multiple rates - as applicable
14 495 8507 Batteries for electrically operated vehicles, including two and three wheeled electric motor vehicles. 5 Multiple rates - as applicable
15 497 8504 Active Energy Controller (AEC) for use in manufacture of Renewable Power System (RPS) inverters 5 Multiple rates - as applicable
16 579 90 or any other Chapter Survey (DGPS) instruments, 3D modeling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for surveying and prospecting
of minerals		 2.5 Multiple rates - as applicable
17 419 2818 20 90 Aluminium Oxide for manufacture of washcoat of catalytic converter 5 7.5
18 420 2818 20 90 Clay 2 powder for use in ceramic substrate for catalytic convertor 5 7.5
19 340 70 Solar tempered glass or solar tempered (anti-reflective coated) glass for use in manufacture of solar cells/panels/modules NIL Multiple rates - as applicable
20 565 90 or any other Chapter Specified goods for use in the manufacture of Flexible Medical Video Endoscope heading 9018 2.5 Multiple rates - as applicable
21 566 Any Chapter Specific input goods for manufacture of syringes, needles, catheters and cannulae 2.5 Multiple rates - as applicable
22 568 Any Chapter Parts and components for manufacture of blood pressure monitors and blood glucose monitoring system (Glucometers) 2.5 Multiple rates - as applicable

D. Amendments to Agriculture Infrastructure and Development Cess (AIDC)
 
S. No. HSN Code Commodity Description Old Rate (%) New Rate (%) Revision in tariff rates
  1.  
 7110
 		 Goods, other than the following: -
(a) Platinum and Palladium for use in the manufacture of: -
(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843;
(ii) all goods falling under sub-heading 3815 12;
(iii) catalytic convertors falling under tariff item 8421 32 00;
(b) Rhodium
 		 5.4 1.4 ↓
  1.  
 71 The following goods, namely: -
(a) Silver dore bar, having silver content not exceeding 95%
(b) Gold dore bar, having gold content not exceeding 95%
 		 4.35 0.35 ↓
  1.  
 71(except 7106, 7108)
 		 All goods covered under S. Nos.356 and 357 of the notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017. 2.5 0.35 ↓
  1.  
 7106, 7108, 98 The following goods (other than those mentioned at Sl. Nos. 15B and 15C), namely: - (a) Silver (b) Gold
 		 5 1 ↓
  1.  
 7112 Spent catalyst or ash containing precious metals 4.35 0.35 ↓
  1.  
 7113 Gold or silver findings 5 1 ↓
  1.  
 7118 Coins of precious metals 5 1 ↓

The new rate is w.e.f. 24 July 2024

E. Exemption from Social Welfare Surcharge
 
S. No. HSN Code Commodity Description
1. 2504 Natural Graphite
2. 2505 Natural sands
3. 2506 Quartz (other than natural sands); quartzite
4. 2530 90 91 Strontium sulphate (natural ore)
5. 2603 00 00 Copper ores and concentrates
6. 2605 00 00 Cobalt ores and concentrates
7. 2609 00 00 Tin ores and Concentrates
8. 2611 00 00 Tungsten Ores and Concentrates
9. 2613 Molybdenum ores and concentrates
10. 2615 10 00 Zirconium ores and concentrates
11. 2615 90 Hafnium Ores and concentrates
12. 2615 90 10 Vanadium ores and concentrates
13. 2615 90 20 Niobium or tantalum ores and concentrates
14. 2617 Antimony Ores and Concentrates
15. 2804 50 20 Tellurium
16. 2804 61 00 Silicon, containing by weight not less than 99.99% of silicon
17. 2804 69 00 Other silicon
18. 2804 90 00 Selenium
19. 2805 30 00 Alkali or alkaline earth metals Rare-earth metals, scandium and yttrium,
whether or not intermixed or inter alloyed
20. 2811 22 00 Silicon dioxide
21. 2815 20 00 Potassium hydroxide
22. 2816 40 00 Oxides, hydroxides and peroxides, of strontium or barium
23. 2822 00 10 Cobalt oxides
24. 2822 00 20 Cobalt hydroxides
25. 2822 00 30 Commercial cobalt oxides
26. 2825 20 00 Lithium oxide and hydroxide
27. 2825 30 Vanadium oxides and hydroxides
28. 2504 Natural Graphite
29. 2825 70 Molybdenum oxides and hydroxides
30. 2825 80 00 Antimony Oxides
31. 2825 90 20 Cadmium oxide
32. 2827 35 00 Chlorides of Nickel
33. 2827 39 30 Strontium chloride
34. 2833 24 00 Sulphates of Nickel
35. 2834 21 00 Nitrates of potassium
36. 2836 91 00 Lithium carbonates
37. 2836 92 00 Strontium carbonate
38. 2841 90 00 Salts of oxometallic or peroxometallic acids of Beryllium and Rhenium
39. 2846 Compounds, inorganic or organic of rare earth metals
40. 2918 15 30 Bismuth citrate
41. 3801 Artificial Graphite, colloidal or semi-colloidal graphite, preparations based
on graphite or other carbon in form of pastes, blocks, plates or other semi-
manufactures
42. 8001 Unwrought Tin
43. 8101 94 00 Unwrought tungsten, including bars and rods obtained simply by sintering
44. 8102 94 00 Unwrought molybdenum, including bars and rods obtained simply by
sintering
45. 8103 20 Unwrought tantalum, including bars and rods obtained simply by sintering,
powders
46. 8105 20 20 Cobalt, unwrought
47. 8106 10 10 Bismuth, unwrought
48. 8109 21 00 Unwrought zirconium powders, Containing less than 1 part hafnium to 500
parts zirconium by weight
49. 8110 10 00 Unwrought antimony powders
50. 8112 12 00 Beryllium unwrought powders
51. 8112 31 Hafnium unwrought waste and scrap powders
52. 8112 41 10 Rhenium unwrought
53. 8112 69 10 Cadmium unwrought Powders
54. 8112 69 20 Cadmium, wrought
55. 8112 92 00 Unwrought; Waste and scrap; powders of:
(i) Gallium
(ii) Germanium
(iii) Indium
(iv) Niobium
(v) Vanadium

The exemption from SWS is w.e.f. 24 July 2024

F.  The following Customs exemption notifications are being extended upto 31 March 2026:
 
30/2017-Cus., dated 30 June 2017
05/2017-Cus., dated 2 February 2017
113/2003-Cus., dated 22 July 2003
81/2005-Cus., dated 8 September 2005
26/2011-Cus., dated 1 March 2011
248/1976-Cus., dated 2 August 1976
24/2001-Cus., dated 1st March 2001
25/2001-Cus., dated 1st March 2001
32/1997-Cus., dated 1st April 1997
 
  1. The following customs exemption notifications are being extended upto 31 March 2029:
16/1965-Cus., dated 23 January 1965
80/1970-Cus., 29 August 1970
207/89-Cus., dated 17 July 1989
147/94-Cus., dated 13 July 1994
148/94-Cus., dated 13 July 1994
152/94-Cus., dated 13 July 1994
153/94-Cus., dated 13 July 1994
134/94-Cus., dated 22 June 1994
39/96-Cus., dated 23 July 1996
50/96-Cus., dated 23 July 1996
51/96-Cus., dated 23 July 1996
25/1998-Cus., dated 2 June 1998
23/2016-Cus., dated 1 March 2016
32/2017-Cus., dated 30 June 2017
37/2017-Cus., dated 30 June 2017
16/2017-Cus., dated 20 April, 2017
25/1999-Cus., dated 28 February 1999
25/2002-Cus., dated 1 March 2002
35/2017-Cus., dated 30th June 2017

H. The following Customs exemption notifications shall be discontinued from 30 September 2024:
 
97/99-Cus., dated 21 July 1999
30/2004-Cus., dated 28 January 2004
102/2007-Cus., dated 14 September 2017
45/2005-Cus., dated 16 May 2005
151/94-Cus., dated 13 July 1994
26/1962-Cus., dated 19th February 1962

I. The following Customs exemption notifications have been extended perpetually:
 
49/2017-Customs dated 30 June 2017
52/2017-Customs dated 30 June 2017
29/2017-Customs dated 30 June 2017
46/1974-Customs dated 25 May 1974


J. Revision in Export Duty Rate:

S. No. HSN Code Commodity Description Old Rate (%) New Rate (%) Revision in Export Duty Rate
1  4104 to 4106  Tanned or crust hides of skins, 
whether or not split, but not 
further prepared 		 40 20 ↓
2  41  Wet Blue Chrome Leather  40 20 ↓
3  4301  Raw fur skins  60/10 10 ↓
4  4302  Tanned or dressed furskin  60 20 ↓

The revised export duty rate is w.e.f. 24 July 2024