Customs Notification No- 99/2011 dated 09.11.2011
Extends Customs duty exemption to least developed countries amongst the SAARC countries

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/2008-Customs, dated the 21st April, 2008 [G.S.R. 297 (E), dated the 21st April, 2008] and No. 85/2011-Customs dated 6th September, 2011[G.S.R.662 (E), dated the 6th September, 2011], except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts all goods other than those mentioned in the ANNEXURE to this notification, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from a country listed in APPENDIX to this notification.

Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods, in respect of which the benefit of this exemption is claimed, are of the origin of the country listed in the APPENDIX in accordance with the Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA), 2006, published in the notification of the Government of India in the Ministry of Finance (Department Revenue) No 75/2006-Customs, (NT) dated the 30th June,2006.

ANNEXURE

S. No. HS Code Description
(1) (2) (3)
1 2203 to 2206 All goods
2 220710 All goods
3 2208 All goods
4 Chapter 24 All goods

APPENDIX

S. No. Country
(1) (2)
1. People's Republic of Bangladesh
2. Kingdom of Bhutan
3. Republic of Maldives
4. Nepal
5. Islamic Republic of Afghanistan

[F.No. 354/42/2002-TRU (Pt.)]

(Raj Kumar Digvijay)
Under Secretary to the Government of India