[TO BE PUBLISHED IN
THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 29th June, 2012
Notification No.
41/2012-Service Tax
G.S.R. ___ (E).- In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011 - Service Tax, dated the 30th December, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 945(E), dated the 30th December, 2011, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby grants rebate of service tax paid(hereinafter referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely:-
Provided that–
(a) the rebate shall be granted by way of
refund of service tax paid on the
specified services.
Explanation. - For the purposes of
this notification,-
(A) “specified services” means-
(i) in the case of
excisable goods, taxable services that have been used beyond the place of
removal, for the export of said goods;
(ii)
in
the case of goods other than (i) above, taxable services used for the export of
said goods;
but shall not
include any service mentioned in
sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (2) of the CENVAT
Credit Rules, 2004;
(B) “place of removal” shall have the meaning
assigned to it in section 4 of the Central Excise Act,1944(1 of 1944);
(b) the
rebate shall be claimed either on the basis of rates specified in the Schedule of rates annexed to
this notification (hereinafter referred to as the Schedule), as per the
procedure specified in paragraph 2 or on the basis of documents, as
per the procedure specified in paragraph 3;
(c) the
rebate under the procedure specified in paragraph 3 shall not be claimed wherever the difference between the amount of
rebate under the procedure specified in
paragraph 2 and paragraph 3 is less than twenty per cent of the rebate
available under the procedure specified
in paragraph 2;
(d) no
CENVAT credit of service tax paid on the specified
services used for export of goods has been taken under the CENVAT Credit Rules,
2004;
(e) the rebate shall not be claimed by a unit or developer of a
Special Economic Zone;
(2) the rebate shall be claimed in the
following manner, namely:-
(a) manufacturer-exporter, who is registered
as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made
thereunder shall register his central excise registration number and bank
account number with the customs;
(b) exporter who is not so registered under
the provisions referred to in clause (a), shall register his service tax code
number and bank account number with the customs;
(c)
service tax code number referred to in clause (b), shall be obtained by
filing a declaration in Form A-2 to the Assistant Commissioner of Central
Excise or the Deputy Commissioner of Central Excise, as the case may be,
having jurisdiction over the registered
office or the head office, as the case may be, of such exporter;
(d) the exporter shall make a declaration in
the electronic shipping bill or bill of export, as the case may be, while
presenting the same to the proper officer of customs, to the effect that--
(i)
the rebate of service tax paid on the specified services is claimed as a
percentage of the declared Free On Board(FOB) value of the said goods, on the
basis of rate specified in the Schedule;
(ii) no further rebate shall be claimed in
respect of the specified services, under procedure specified in paragraph 3 or
in any other manner, including on the ground that the rebate obtained is less
than the service tax paid on the specified services;
(iii) conditions of the notification have
been fulfilled;
(e) service tax paid
on the specified services eligible for rebate under this notification, shall be
calculated by applying the rate prescribed for goods of a class or description,
in the Schedule, as a percentage of the FOB value of the said goods;
(f) amount so
calculated as rebate shall be deposited in the bank account of the exporter;
(g) shipping bill or
bill of export on which rebate has been claimed on the basis of rate specified
in the Schedule, by way of procedure specified in this paragraph, shall not be
used for rebate claim on the basis of documents, specified in paragraph 3;
(h) where the rebate
involved in a shipping bill or bill of export is less than rupees fifty, the
same shall not be allowed;
(3) the rebate shall be claimed in the
following manner, namely:-
(a) rebate may be claimed
on the service tax actually paid on any specified service on the basis of duly
certified documents;
(b) the person liable to pay service tax
under section 68 of the said Act on the taxable service provided to the
exporter for export of goods shall not be eligible to claim rebate under this
notification;
(c) the manufacturer-exporter,
who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944)
or the rules made thereunder, shall file a claim for rebate of service tax paid
on the taxable service used for export of goods to the Assistant Commissioner
of Central Excise or the Deputy Commissioner of Central Excise, as the case may
be, having jurisdiction over the factory of manufacture in Form A-1;
(d) the exporter who is not so
registered under the provisions referred to in clause (c), shall before filing
a claim for rebate of service tax, file a declaration in Form A-2, seeking
allotment of service tax code, to the Assistant Commissioner of Central Excise
or the Deputy Commissioner of Central Excise, as the case may be,having
jurisdiction over the registered office or the head office, as the case may be,
of such exporter;
(e) the Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may
be, shall, after due verification, allot a service tax code number to the
exporter referred to in clause (d), within seven days from the date of receipt
of the said Form A-2;
(f) on obtaining the service tax
code, exporter referred to in clause (d), shall file the claim for rebate of
service tax to the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be, having jurisdiction over
the registered office or the head office, as the case may be, in Form A-1;
(g) the claim for rebate of
service tax paid on the specified services used for export of goods shall be
filed within one year from the date of export of the said goods.
Explanation.- For the purposes of this clause the date
of export shall be the date on which the proper officer of Customs makes an
order permitting clearance and loading of the said goods for exportation under
section 51 of the Customs Act, 1962 (52 of 1962);
(h) where the total amount of
rebate sought under a claim is upto 0.50% of the total FOB value of export
goods and the exporter is registered with the Export Promotion Council
sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant
invoice, bill or challan, or any other document for each specified service, in original, issued in the name of
the exporter, evidencing payment for the specified service used for export of
the said goods and the service tax paid thereon, certified in the manner
specified in sub-clauses (A) and (B):
(A) if the exporter is a
proprietorship concern or partnership firm, the documents enclosed with the
claim shall be self-certified by the exporter and if the exporter is a limited
company, the documents enclosed with the claim shall be certified by the person
authorised by the Board of Directors;
(B) the documents enclosed with
the claim shall also contain a certificate from the exporter or the person
authorised by the Board of Directors, to the effect that specified service to
which the document pertains has been received, the service tax payable thereon
has been paid and the specified service has been used for export of the said
goods under the shipping bill number;
(i) where the total amount of rebate sought under a claim is more than
0.50% of the total FOB value of the goods exported, the procedure specified in
clause (h) above shall stand modified to the extent that the certification prescribed thereon, in sub- clauses (A) and (B) shall be made by the
Chartered Accountant who audits the annual accounts of the exporter for the
purposes of the Companies Act,
1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961), as the case may be;
(j) where the rebate involved in a claim is less than rupees five
hundred, the same shall not be allowed;
(k) the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be, shall, after satisfying
himself,-
(i) that the service tax rebate claim filed in Form A-1 is complete in
every respect;
(ii) that duly certified documents have been submitted evidencing the payment
of service tax on the specified services;
(iii) that rebate has not
been already received on the shipping bills or bills of export on the basis of procedure prescribed in
paragraph 2;and
(iv) that the rebate claimed is
arithmetically accurate, refund the service tax paid on the specified service
within a period of one month from the receipt of said claim:
Provided
that where the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be, has reason to believe that
the claim, or the enclosed documents are not in order or that there is a reason
to deny such rebate, he may, after recording the reasons in writing, take
action, in accordance with the provisions of the said Act and the rules made
thereunder;
(4) Where any rebate of service tax paid on the specified services
has been allowed to an exporter on export of goods but the sale proceeds in
respect of said goods are not received
by or on behalf of the exporter, in India, within the period allowed by
the Reserve Bank of India under section 8 of the Foreign Exchange Management
Act, 1999 (42 of 1999), including any extension of such period, such rebate
shall be deemed never to have been allowed and may be recovered under the
provisions of the said Act and the rules made thereunder;
(5) This notification shall come into effect on the 1st day of July, 2012.
Form A –
1
Application
for claiming rebate of service tax paid on specified services used for
export of goods, under Notification No.___ / 20__-ST To, Sir, I/We claim rebate of Rs........... (Rupees in words), under Notification
No.____ dated______ , in respect of service tax paid on the specified
services used for export of goods. 1. Name of the exporter: 2. Membership number of the Export Council: 3. Name of the Export Council: 4. Address of the registered / head office of exporter: 5. Telephone Number and e-mail ID of the exporter: 6. Division ……… Commissionerate …………… 7. Central Excise Registration Number (for manufacturer exporter) /
Service Tax Code Number (for exporters other than manufacturer exporter) 8. Import Export Code Number………….. 9. Details of Bank Account (Name of Bank, branch address and account
number) 10. Details of the rebate claim (separately for each Shipping Bill): |
(Rupees
in thousands)
S. |
Details of specified
services used for export of goods on which rebate of service tax is claimed |
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Details of shipping bill/
bill |
Details
of goods exported |
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No |
Date |
Date of Let |
Bill of |
Date. |
Description |
Quantity |
Unit |
FOB |
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1 |
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Details of specified
services used for export of goods mentioned in Columns 2 and 3. |
Documents |
Total amount |
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Name of service provider. |
Service Tax Registration
No./Service Tax Code |
Invoice No (pl. attach
original invoice) |
Date. |
Description of specified
service as per the invoice |
Value of specified service
used for export of goods as per the invoice |
Total amount of service
tax paid. |
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In Figures. |
As a percentage of f.o.b. value in shipping bill |
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9. Declaration:-
I / We hereby declare that-
(i) the information given in this
application form is true, correct and complete in every respect, in accordance
with the notification and that I am authorised to sign on behalf of the
exporter; electronic rebate of service tax has not been received from customs
on the shipping bills on which rebate is claimed;
(ii) no CENVAT credit of service
tax paid on the specified services used for export of goods has been
taken/shall be taken under the CENVAT Credit Rules, 2004;
(iii) rebate has been claimed for
service tax which has been actually paid on the specified services used for
export of goods;
(iv) I / we shall maintain
records pertaining to the specified services used for export of goods and shall
make available, at the declared premises, at all reasonable time, such records
for inspection and examination by the Central Excise Officer authorised in
writing by the jurisdictional Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise, as the case may be.
Date:
Place:
Signature
and full address of Exporter
(Affix stamp)
Form A-2
Declaration by an exporter, for obtaining Service Tax
Code
(referred under
paragraph 2 (c) and 3(d) of Notification No. ___ /20__- ST
dated __________)
1. Name of the exporter:
2. Address of the registered office or head office of the Exporter
:
3. Permanent Account Number (PAN) of the Exporter :
4. Import Export Code (IEC) of the Exporter:
5. Details of Bank Account of the Exporter:
(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :
6. (a) Constitution of Exporter [Proprietorship /Partnership
/Registered Private Limited Company /Registered Public Limited Company /Others
(specify)]
(b) Name, address and telephone number of proprietor /partner
/director
7. Name, designation and address of the authorised signatory /
signatories:
8. I / We hereby
declare that-
(i) the information given in this application form is true,
correct and complete in every respect and
that I am authorised to sign on behalf of the exporter;
(ii) I / we shall maintain records pertaining to specified
services used for export of goods and shall make available, at the declared
premises, at all reasonable time, such records for inspection and examination
by the Central Excise Officer authorised in writing by the jurisdictional
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be.
(Signature
of the applicant / authorised person with stamp)
Date:
Place:
Schedule of rates
The Chapter or sub-Heading and
descriptions of goods in the following Schedule are aligned with the tariff
items and descriptions of goods in the First Schedule to the Customs Tariff
Act, 1975(51 of 1975). The General Rules for the Interpretation of the First
Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for
classifying the export goods listed in the Schedule. |
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Sl.
No. |
Chapter or sub-Heading No. |
Description of goods |
Rate |
(1) |
(2) |
(3) |
(4) |
1 |
01 |
Live
animal |
Nil |
2 |
02 |
Meat
and edible meat offal |
0.12 |
3 |
03 |
Fish
and crustaceans, molluscs and other aquatic invertebrates |
0.12 |
4 |
04 |
Dairy
produce; birds’ eggs; natural honey; edible products of animal origin, not
elsewhere specified or included |
0.12 |
5 |
05 |
Product
of animal origin not elsewhere specified or included. |
0.12 |
6 |
06 |
Live
trees and other plants; bulbs, roots and the like; cut flowers and ornamental
foliage |
0.12 |
7 |
07 |
Edible
vegetables and certain roots and tubers |
0.12 |
8 |
08 |
Edible
fruits and nuts, peel of citrus fruit or melons |
0.12 |
9 |
09 |
Coffee,
tea, mate and spices |
0.12 |
10 |
10 |
Cereals |
0.12 |
11 |
11 |
Products
of the milling industry; malt; starches; inulin; wheat gluten. |
0.12 |
12 |
12 |
Oil
seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
industrial and medicinal plants; straw and fodder |
0.12 |
13 |
13 |
Lac;
gums, resins and other vegetable saps and extracts |
0.12 |
14 |
14 |
Vegetable
plaiting materials; vegetable products, not elsewhere specified or included. |
0.12 |
15 |
15 |
Animal
or vegetable fats and oils and their cleavage products prepared edible fats;
animal or vegetable waxes |
0.12 |
16 |
16 |
Preparations
of meat, or fish or
of crustaceans, molluscs or
other aquatic invertebrates |
0.12 |
17 |
17 |
Sugars
and sugar confectionery |
0.12 |
18 |
18 |
Cocoa
and cocoa preparations |
0.12 |
19 |
19 |
Preparations of
cereals, flour, starch or
milk; pastry cooks' products |
0.12 |
20 |
20 |
Preparation
of vegetables, fruits, nuts or other
parts of plants |
0.20 |
21 |
21 |
Miscellaneous
edible preparations |
0.12 |
22 |
2201 |
Waters,
including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter not flavoured; ice and snow |
0.12 |
23 |
2202 |
Waters,
including mineral waters and aerated waters containing added sugar or other
sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading 2009 |
0.12 |
24 |
2203 |
Beer
made from malt |
0.12 |
25 |
2204 |
Wine
of fresh grapes, including fortified wines; grape must other than that of
heading 2009 |
0.12 |
26 |
2205 |
Vermouth
and other wine of fresh grapes flavoured with plants or aromatic substances |
0.12 |
27 |
2206 |
Other
fermented beverages (for example cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages, not elsewhere specified or included |
0.12 |
28 |
2207 |
Undenatured
ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl
alcohol and other spirits, denatured, of any strength |
0.12 |
29 |
2208 |
Undenatured
ethyl alcohol of an alcoholic strength by volume of less than 80% vol.;
spirit, liquors and other spirituous beverages |
0.12 |
30 |
2209 |
Vinegar
and substitutes for vinegar obtained from acetic acid |
0.12 |
31 |
23 |
Residues
and waste from the food industries; prepared animal fodder |
0.06 |
32 |
24 |
Tobacco
and manufactured tobacco substitutes |
0.04 |
33 |
25 |
Salt;
sulphur; earths and stone; plastering materials, lime and cement |
0.12 |
34 |
26 |
Ores,
slag and ash |
0.20 |
35 |
27 |
Mineral
fuels, mineral oils and products of their distillation; bituminous
substances; mineral waxes |
Nil |
36 |
28 |
Inorganic
chemicals; organic or inorganic compounds of precious metals, of rare-earth
metals, of radioactive elements or of isotopes |
0.12 |
37 |
29 |
Organic
chemicals |
0.12 |
38 |
30 |
Pharmaceutical
products |
0.20 |
39 |
31 |
Fertilizers |
Nil |
40 |
32 |
Tanning
or dyeing extracts; tannins and their derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty and other mastics; inks |
0.04 |
41 |
33 |
Essential
oils and resinoids; perfumery, cosmetic or toilet preparations |
0.12 |
42 |
34 |
Soap,
organic surface-active agents, washing preparations, lubricating
preparations, artificial waxes, prepared waxes, polishing or scouring
preparations, candles and similar articles, modeling pastes, “dental waxes”
and dental preparations with a basis of plaster |
0.12 |
43 |
35 |
Albuminoidal
substances; modified starches; glues; enzymes |
0.12 |
44 |
36 |
Explosives |
0.12 |
45 |
37 |
Photographic
or cinematographic goods |
0.12 |
46 |
38 |
Miscellaneous
chemical products |
0.12 |
47 |
39 |
Plastics
and articles thereof |
0.12 |
48 |
40 |
Rubber
and articles thereof |
0.06 |
49 |
41 |
Raw
hides and skins (other than fur skins) and leather |
0.04 |
50 |
4201 |
Saddlery
and harness for any animal (including traces, leads, knee pads, muzzles,
saddle cloths, saddle bags, dog coats and the like), of any material |
0.12 |
51 |
4202 |
Trunks,
suit-cases, vanity-cases, executive-cases, brief-cases, school satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling-bags, insulated food or
beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets,
purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags,
bottle- cases, jewellery boxes, powder-boxes,
cutlery cases and similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials, of vulcanized fiber
or of paper-board, or wholly or mainly covered with such materials or with
paper |
0.12 |
52 |
4203 |
Articles
of apparel and clothing accessories, of leather or of composition leather |
0.12 |
53 |
4204 |
Omitted |
- |
54 |
4205 |
Other
articles of leather or of composition leather |
0.12 |
55 |
4206 |
Articles
of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of
tendons |
0.12 |
56 |
4301 |
Raw
fur skins (including heads, tails, paws and other pieces or cuttings,
suitable for furriers’ use), other than raw hides and skins of headings 4101,
4102 or 4103 |
Nil |
57 |
4302 |
Tanned
or dressed fur skins (including heads,
tails, paws and other pieces or cuttings), unassembled, or assembled
(without the addition of other materials) other than those of heading 4303 |
0.12 |
58 |
4303 |
Articles
of apparel, clothing accessories and other articles of fur skin |
0.12 |
59 |
4304 |
Artificial
fur and articles thereof |
0.12 |
60 |
4401 |
Fuel
wood, in logs, in billets, in twigs, in @#!*% or in similar forms; wood in
chips or particles; sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar forms |
Nil |
61 |
4402 |
Wood
charcoal (including shell or nut charcoal), whether or not agglomerated |
Nil |
62 |
4403 |
Wood
in the rough, whether or not stripped of bark or sapwood, or roughly squared |
Nil |
63 |
4404 |
Hoop
wood; split poles; piles, pickets and stakes of wood, pointed but not sawn
lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise
worked, suitable for the manufacture of walking sticks, umbrellas, tool
handles or the like; chip wood and the like |
Nil |
64 |
4405 |
Wood
wool; wood flour |
Nil |
65 |
4406 |
Railway
or tramway sleepers (crossties) of wood |
Nil |
66 |
4407 |
Wood
sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded
or end jointed, of a thickness exceeding 6 mm |
Nil |
67 |
4408 |
Sheets
for veneering (including those obtained by slicing laminated wood), for
plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled,
whether or not planed, sanded, spliced or end-jointed, of a thickness not
exceeding 6 mm |
0.12 |
68 |
4409 |
Wood
(including strips and friezes for parquet flooring, not assembled)
continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded,
moulded, rounded or the like) along any of its edges or faces, whether or not
planed, sanded or end-jointed |
0.12 |
69 |
4410 |
Particle
board, oriented strand board (OSB) and similar board (for example wafer board) of wood or other
ligneous materials, whether or not agglomerated with resins or other organic
binding substances |
0.12 |
70 |
4411 |
Fiberboard
of wood or other ligneous materials, whether or not bonded with resins or
other organic substances |
0.12 |
71 |
4412 |
Plywood,
veneered panels and similar laminated wood |
0.12 |
72 |
4413 |
Densified
wood, in blocks, plates, strips or
profile shapes |
0.12 |
73 |
4414 |
Wooden frames for paintings, photographs, mirrors
or similar objects |
0.12 |
74 |
4415 |
Packing
cases, boxes, crates, drums and similar packings, of wood; cable-drums of
wood; pallets, Box pallets and other load boards, of wood; pallet collars of
wood |
0.12 |
75 |
4416 |
Casks,
barrels, vats, tubs and other coopers’ products and parts thereof, of wood,
including staves |
0.12 |
76 |
4417 |
Tools,
tool bodies, tool handles, broom or brush bodies and handles, of wood; boot
or shoe lasts and trees, of wood |
0.12 |
77 |
4418 |
Builders’
joinery and carpentry of wood, including cellular wood panels, assembled
flooring panels, Shingles and shakes |
0.12 |
78 |
4419 |
Tableware
and kitchenware, of wood |
0.12 |
79 |
4420 |
Wood
marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and
similar articles, of wood; statuettes and other ornaments, of wood; wooden
articles of furniture not falling in chapter 94 |
0.12 |
80 |
4421 |
Other
articles of wood |
0.12 |
81 |
45 |
Cork
and articles of cork |
Nil |
82 |
46 |
Manufactures
of straw, of esparto or of other plaiting materials; basket-ware and
wickerwork. |
0.12 |
83 |
47 |
Pulp
of wood or of other
fibrous cellulosic material; recovered (waste and scrap) paper or
paperboard |
Nil |
84 |
4801 |
Newsprint,
in rolls or sheets |
0.12 |
85 |
4802 |
Uncoated
paper and paperboard, of a kind used for writing, printing or other graphic
purposes, and non perforated punch
card and punch tape paper , in rolls or rectangular (including square)sheets
of any size, other than paper of heading 4801 or 4803; hand-made paper and
paperboard |
0.12 |
86 |
4803 |
Toilet
or facial tissue stock, towel or napkin stock and similar paper of a kind
used for household or sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled, embossed, perforated,
surface-coloured, surface-decorated or printed, in rolls or sheets |
0.12 |
87 |
4804 |
Uncoated craft
paper and paperboard,
in rolls or sheets,
other than that of heading
4802 or 4803 |
0.12 |
88 |
4805 |
Other
uncoated paper and paperboard, in rolls or sheets, not further worked or
processed than as specified in Note
3 to this Chapter |
0.12 |
89 |
4806 |
Vegetable
parchment, greaseproof papers, tracing papers and glassine and other glazed transparent
or translucent papers, in rolls or sheets |
0.12 |
90 |
4807 |
Composite
paper and paperboard (made by sticking flat layers of paper or paperboard
together with an adhesive), not surface-coated or impregnated, whether or not
internally reinforced, in rolls or sheets |
0.12 |
91 |
4808 |
Paper
and paperboard, corrugated (with or without glued flat surface sheets),
creped, crinkled, embossed or perforated, in rolls or sheets, other than
paper of the kind described in heading 4803 |
0.12 |
92 |
4809 |
Carbon
paper, self-copy paper and other copying or transfer papers (including coated
or impregnated paper for duplicator stencils or offset plates), whether or
not printed, in rolls or sheets |
0.12 |
93 |
4810 |
Paper
and paperboard, coated on one or both sides with kaolin (China clay) or other
inorganic substances, with or without a binder, and with no other coating,
whether or not surface – coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size |
0.12 |
94 |
4811 |
Paper,
paperboard, cellulose wadding and webs of cellulose fibres, coated,
impregnated, covered, surface coloured, surface-decorated or printed, in
rolls or rectangular (including square) sheets, of any size, other than goods
of the kind described in heading 4803, 4809 or 4810 |
0.12 |
95 |
4812 |
Filter
blocks, slabs and plates, of paper pulp |
0.12 |
96 |
4813 |
Cigarette
paper, whether or not cut to size or in the form of booklets or tubes |
0.12 |
97 |
4814 |
Wallpaper
and similar wall coverings; window transparencies of paper |
0.12 |
98 |
4815 |
Omitted |
- |
99 |
4816 |
Carbon-paper,
self-copy paper and other copying or transfer papers (other than those of
heading 4809), duplicator stencils and offset plates, of paper, whether or
not put up in boxes |
0.12 |
100 |
4817 |
Envelopes,
letter cards, plain postcards and correspondence cards, of paper or
paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of
paper stationery |
0.18 |
101 |
4818 |
Toilet
paper and similar paper, cellulose wadding or webs of cellulose fibres, of a
kind used for household or sanitary purposes, in rolls of a width not
exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths,
serviettes, napkins for babies, tampons, bed sheets and similar household,
sanitary or hospital articles, articles of apparel and clothing accessories,
of paper pulp, paper, cellulose wadding or webs of cellulose fibres |
0.18 |
102 |
4819 |
Cartons,
boxes, cases, bags and other packing containers, of paper, paperboard,
cellulose wadding or webs of cellulose fibres; box files, letter trays, and
similar articles, of paper or paperboard of a kind used in offices, shops or
the like |
0.18 |
103 |
4820 |
Registers,
account books, note books, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles, excise books, blotting-pads,
binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon
sets and other articles of stationery, of paper or paperboard; albums for
samples or for collections and book covers, of paper or paperboard |
0.18 |
104 |
4821 |
Paper
or paperboard labels of all kinds, whether or not printed |
0.18 |
105 |
4822 |
Bobbins,
spools, cops and similar supports of paper pulp, paper or paperboard (whether
or not perforated or hardened) |
0.18 |
106 |
4823 |
Other
paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to
size or shape; other articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibres |
0.18 |
107 |
49 |
Printed
books, newspapers, pictures and other products of the printing industry;
manuscripts, typescripts and plans |
0.12 |
108 |
50 |
Silk |
0.12 |
109 |
51 |
Wool,
fine or coarse animal hair, horsehair yarn and woven fabrics |
0.12 |
110 |
5201 |
Cotton,
not carded or combed |
0.04 |
111 |
5202 |
Cotton
waste (including yarn waste and garnetted stock) |
0.04 |
112 |
5203 |
Cotton,
carded or combed |
0.04 |
113 |
5204 |
Cotton
sewing thread, whether or not put up for retail sale |
0.04 |
114 |
5205 |
Cotton
yarn (other than sewing thread), containing 85% or more by weight of cotton,
not put up for retail sale |
0.06 |
115 |
5206 |
Cotton
yarn (other than sewing thread), containing less than 85% by weight of
cotton, not put up for retail sale |
0.06 |
116 |
5207 |
Cotton
yarn (other than sewing thread) put up for retail sale |
0.06 |
117 |
5208 |
Woven
fabrics of cotton, containing 85% or more by weight of cotton, weighing not
more than 200 g/m2 |
0.12 |
118 |
5209 |
Woven
fabrics of cotton, containing 85% or more by weight of cotton, weighing more
than 200 g/m2 |
0.12 |
119 |
5210 |
Woven
fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly
or solely with man-made fibres, weighing not more than 200 g/m2 |
0.12 |
120 |
5211 |
Woven
fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly
or solely with man-made fibres, weighing more than 200 g/m2 |
0.12 |
121 |
5212 |
Other
woven fabrics of cotton |
0.12 |
122 |
53 |
Other
vegetable textile fibres; paper yarn and woven fabrics of paper yarn |
0.12 |
123 |
5401 |
Sewing
thread of man-made filaments, whether or not put up for retail sale |
0.06 |
124 |
5402 |
Synthetic
filament yarn (other than sewing thread), not put up for retail sale,
including synthetic monofilament of less than 67 decitex |
0.06 |
125 |
5403 |
Artificial
filament yarn (other than sewing thread), not put for retail sale, including
artificial mono filament of less than 67 decitex |
0.06 |
126 |
5404 |
Synthetic
monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds
1 mm; strip and the like (for example, artificial straw) of synthetic textile
materials of an apparent width not exceeding 5 mm |
0.06 |
127 |
5405 |
Artificial
monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds
1 mm; strip and the like (for example, artificial straw) of artificial
textile materials of an apparent width not exceeding 5 mm |
0.06 |
128 |
5406 |
Man-made
filament yarn (other than sewing thread), put up for retail sale |
0.06 |
129 |
5407 |
Woven
fabrics of synthetic filament yarn, including woven fabrics obtained from
materials of heading 5404 |
0.12 |
130 |
5408 |
Woven
fabrics of artificial filament yarn, including woven fabrics obtained from
materials of heading 5405 |
0.12 |
131 |
5501 |
Synthetic
filament tow |
0.06 |
132 |
5502 |
Artificial
filament tow |
0.06 |
133 |
5503 |
Synthetic
staple fibres, not carded, combed or otherwise processed for spinning |
0.06
|
134 |
5504 |
Artificial
staple fibres, not carded, combed or otherwise processed for spinning |
0.06 |
135 |
5505 |
Waste
(including noils, yarn waste and garneted stock) of man-made fibres |
0.06 |
136 |
5506 |
Synthetic
staple fibres, carded, combed or otherwise processed for spinning |
0.06 |
137 |
5507 |
Artificial
staple fibres, carded, combed or otherwise processed for spinning |
0.06 |
138 |
5508 |
Sewing
thread of man-made staple fibres, whether or not put up for retail sale |
0.06 |
139 |
5509 |
Yarn
(other than sewing thread) of synthetic staple fibres, not put up for retail
sale |
0.06 |
140 |
5510 |
Yarn
(other than sewing thread) of artificial staple fibres, not put up for retail
sale |
0.06 |
141 |
5511 |
Yarn
(other than sewing thread) of man-made staple fibres, put up for retail sale |
0.06 |
142 |
5512 |
Woven
fabrics of synthetic staple fibres, containing 85% or more by weight of
synthetic staple fibres |
0.12 |
143 |
5513 |
Woven
fabrics of synthetic staple fibres, containing less than 85% by weight of
such fibres, mixed mainly or solely with cotton, of a weight not exceeding
170g/m2 |
0.12 |
144 |
5514 |
Woven
fabrics of synthetic staple fibres, containing less than 85% by weight of
such fibres, mixed mainly or solely with cotton, of a weight exceeding 170
g/m2 |
0.12 |
145 |
5515 |
Other
woven fabrics of synthetic staple fibres |
0.12 |
146 |
5516 |
Woven
fabrics of artificial staple fibres |
0.12 |
147 |
56 |
Wadding,
felt and non-woven; special yarns; twine, cordage, ropes and cables and
articles thereof |
0.12 |
148 |
57 |
Carpets
and other textile floor coverings |
0.12 |
149 |
58 |
Special
woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;
embroidery |
0.12 |
150 |
59 |
Impregnated,
coated, covered or laminated textile fabrics; textile articles of a kind
suitable for industrial use |
0.12 |
151 |
60 |
Knitted
or crocheted fabrics |
0.12 |
152 |
61 |
Articles
of apparel and clothing accessories, knitted or crocheted |
0.18 |
153 |
62 |
Articles
of apparel and clothing accessories,
not knitted or crocheted |
0.18 |
154 |
63 |
Other
made up textiles articles; sets; worn clothing and worn textile articles;
rags |
0.18 |
155 |
64 |
Footwear,
gaiters and the like; parts of such articles |
0.12 |
156 |
65 |
Headgear
and parts thereof |
0.06 |
157 |
66 |
Umbrellas,
sun umbrellas, walking-sticks, whips, riding-crops and parts thereof |
0.04 |
158 |
67 |
Prepared
feathers and down and articles made of feathers or of down; artificial
flowers; articles of human hair |
0.12 |
159 |
68 |
Articles
of stone, plaster, cement, asbestos, mica or similar materials |
0.18 |
160 |
69 |
Ceramic
products |
0.18 |
161 |
70 |
Glass
and glassware |
0.18 |
162 |
71 |
Natural
or cultured pearls, precious or semi-precious stones, precious metals, metals
clad with precious metals, and
articles thereof; imitation jewellery; coin |
0.06 |
163 |
7201 |
Pig
iron and spiegeleisen in pigs, blocks or other primary forms |
0.08 |
164 |
7202 |
Ferro
alloys |
0.08 |
165 |
7203 |
Ferrous
products obtained by direct reduction of iron ore and other spongy ferrous
products, in lumps, pellets or similar forms; iron having minimum purity by
weight of 99.94%, in lumps, pellets or similar forms |
0.08 |
166 |
7204 |
Ferrous
waste and scrap; remelting scrap ingots of iron or steel |
0.08 |
167 |
7205 |
Granules
and powders, of pig iron, spiegeleisen, iron or steel |
0.08 |
168 |
7206 |
Iron
and non-alloy steel in ingots or other primary forms (excluding iron of
heading 7203) |
0.08 |
169 |
7207 |
Semi-finished
products of iron or non-alloy steel |
0.08 |
170 |
7208 |
Flat-rolled
products of iron or non-alloy steel, of a width of 600 mm or more,
hot-rolled, not clad, plated or coated |
0.08 |
171 |
7209 |
Flat-rolled
products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated |
0.08 |
172 |
7210 |
Flat-rolled
products of iron or non-alloy steel,
of a width of 600 mm or more, clad, plated or coated |
0.08 |
173 |
7211 |
Flat-rolled
products of iron or non-alloy steel, of a width of less than 600 mm, not
clad, plated or coated |
0.08 |
174 |
7212 |
Flat-rolled
products of iron or non-alloy steel, of a width of less than 600 mm, clad,
plated or coated |
0.08 |
175 |
7213 |
Bars
and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel |
0.08 |
176 |
7214 |
Other
bars and rods of iron or non-alloy steel, not further worked than forged,
hot-rolled, hot-drawn or hot-extruded, but including those twisted after
rolling |
0.08 |
177 |
7215 |
Other
bars and rods of iron or non-alloy steel |
0.08 |
178 |
7216 |
Angles,
shapes and sections of iron or non-alloy steel |
0.08 |
179 |
7217 |
Wire
of iron or non-alloy steel |
0.08 |
180 |
7218 |
Stainless
steel in ingots or other primary forms; semi-finished products of stainless
steel |
0.08 |
181 |
7219 |
Flat-rolled
products of stainless steel, of a width of 600 mm or more |
0.08 |
182 |
7220 |
Flat-rolled
products of stainless steel, of a width of less than 600 mm |
0.08 |
183 |
7221 |
Bars
and rods, hot-rolled, in irregularly wound coils, of stainless steel |
0.08 |
184 |
7222 |
Other
bars and rods of stainless steel; angles, shapes and sections of stainless
steel |
0.08 |
185 |
7223 |
Wire
of stainless steel |
0.08 |
186 |
7224 |
Other
alloy steel in ingots or other primary forms; semi-finished products of other
alloy steel |
0.08 |
187 |
7225 |
Flat-rolled
products of other alloy steel, of a width of 600 mm or more |
0.08 |
188 |
7226 |
Flat-rolled
products of other alloy steel, of a width of less than 600 mm |
0.08 |
189 |
7227 |
Bars
and rods, hot-rolled, in irregularly wound coils, of other alloy steel |
0.08 |
190 |
7228 |
Other
bars and rods of other alloy steel; angles, shapes and sections, of other
alloy steel; hollow drill bars and rods, of alloy or non-alloy steel |
0.08 |
191 |
7229 |
Wire
of other alloy steel |
0.08 |
192 |
7301 |
Sheet
piling of iron or steel, whether or not drilled, punched or made from
assembled elements; welded angles, shapes and sections, of iron or steel |
0.08 |
193 |
7302 |
Railway
or tramway track construction material of iron or steel, the following:
rails, check-rails and rack rails, switch blades, crossing frogs, point rods
and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair
wedges, sole plates (base plates), rail clips, bedplates, ties and other
material specialized for jointing or fixing rails |
0.08 |
194 |
7303 |
Tubes,
pipes and hollow profiles, of cast iron |
0.08 |
195 |
7304 |
Tubes,
pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
0.08 |
196 |
7305 |
Other
tubes and pipes (for example, welded, riveted or similarly closed), having
circular cross-sections, the external diameter of which exceeds 406.4 mm, of
iron or steel |
0.08 |
197 |
7306 |
Other
tubes, pipes and hollow profiles (for example, open seam or welded, riveted
or similarly closed), of iron or steel |
0.08 |
198 |
7307 |
Tube
or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
0.08 |
199 |
7308 |
Structures
(excluding prefabricated buildings of heading 9406) and parts of structures
(for example, bridges and bridge-sections, lock-gates, towers, lattice masts,
roofs, roofing frameworks, doors and windows and their frames and thresholds
for doors, shutters, balustrades, pillars and columns), of iron or steel;
plates, rods, angles, shapes, sections, tubes and the like, prepared for use
in structures, of iron or steel |
0.08 |
200 |
7309 |
Reservoirs,
tanks, vats and similar containers for any material (other than compressed or
liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or
not lined or heat-insulated, but not fitted with mechanical or thermal
equipment |
0.08 |
201 |
7310 |
Tanks,
casks, drums, cans, boxes and similar containers, for any material (other
than compressed or liquefied gas), of iron or steel, of a capacity not
exceeding 300l, whether or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment |
0.08 |
202 |
7311 |
Containers
for compressed or liquefied gas, of iron or steel |
0.08 |
203 |
7312 |
Stranded
wire, ropes, cables, plaited bands, slings and the like, of iron or steel,
not electrically insulated |
0.08 |
204 |
7313 |
Barbed
wire of iron or steel; twisted hoop or single flat wire, barbed or not, and
loosely twisted double wire, of a kind used for fencing of iron or steel |
0.08 |
205 |
7314 |
Cloth
(including endless bands), Grill, netting and fencing, of iron or steel wire;
expanded metal of iron or steel |
0.08 |
206 |
7315 |
Chain
and parts thereof, of iron or steel |
0.08 |
207 |
7316 |
Anchors,
grapnels and parts thereof, of iron or steel |
0.08 |
208 |
7317 |
Nails,
tacks, drawing pins, corrugated nails, staples (other than those of heading
8305) and similar articles, of iron or steel, whether or not with heads of
other material, but excluding such articles with heads of copper |
0.08 |
209 |
7318 |
Screws,
bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers
(including spring washers) and similar articles, of iron or steel |
0.08 |
210 |
7319 |
Sewing
needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and
similar articles, for use in the hand, of iron or steel; safety pins and
other pins, of iron or steel, not elsewhere specified or included |
0.08 |
211 |
7320 |
Springs
and leaves for springs, of iron or steel |
0.08 |
212 |
7321 |
Stoves,
ranges, grates, cookers (including those with subsidiary boilers for central
heating), barbecues, braziers, gas-rings, plate warmers and similar
non-electric domestic appliances, and parts thereof, of iron or steel |
0.08 |
213 |
7322 |
Radiators
for central heating, not electrically heated, and parts thereof, of iron or
steel; air heaters and hot air distributors (including distributors which can
also distribute fresh or conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and parts thereof, of iron or
steel |
0.08 |
214 |
7323 |
Table,
kitchen or other household articles and parts thereof, of iron or steel; iron
or steel wool; pot scourers and scouring or polishing pads, gloves and the
like, of iron or steel |
0.08 |
215 |
7324 |
Sanitary
ware and parts thereof, of iron or steel |
0.08 |
216 |
7325 |
Other
cast articles of iron or steel |
0.08 |
217 |
7326 |
Other
articles of iron and steel |
0.08 |
218 |
7401 |
Copper
mattes; cement copper (precipitated copper) |
0.08 |
219 |
7402 |
Unrefined
copper; copper anodes for electrolytic refining |
0.08 |
220 |
7403 |
Refined
copper and copper alloys, unwrought |
0.08 |
221 |
7404 |
Copper
waste and scrap |
0.08 |
222 |
7405 |
Master
alloys of copper |
0.08 |
223 |
7406 |
Copper
powders and flakes |
0.08 |
224 |
7407 |
Copper
bars, rods and profiles |
0.08 |
225 |
7408 |
Copper
wire |
0.08 |
226 |
7409 |
Copper
plates, sheets and strip, of a thickness exceeding 0.15 mm |
0.08 |
227 |
7410 |
Copper
foil (whether or not printed or backed with paper, per board , plastics or
similar backing materials) of a thickness (excluding any backing) not
exceeding 0.15 mm |
0.08 |
228 |
7411 |
Copper
tubes and pipes |
0.08 |
229 |
7412 |
Copper
tube or pipe fittings (for example, couplings, elbows, sleeves) |
0.08 |
230 |
7413 |
Stranded
wire, cables, plated bands and the like, of copper, not electrically
insulated |
0.08 |
231 |
7414 |
Omitted |
|
232 |
7415 |
Nails,
tacks, drawing pins, staples (other than those of heading 8305) and similar
articles, of copper or of iron or steel with heads of copper; screws, bolts,
nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring
washers) and similar articles, of copper |
0.08 |
233 |
7416 |
Omitted |
- |
234 |
7417 |
Omitted |
- |
235 |
7418 |
Table,
kitchen or other household articles and parts thereof, of copper; pot
scourers and scouring or polishing pads, gloves and the like, of copper;
sanitary ware and parts thereof, of copper |
0.08 |
236 |
7419 |
Other
articles of copper |
0.08 |
237 |
75 |
Nickel
and articles thereof |
0.08 |
238 |
7601 |
Unwrought
aluminium |
0.08 |
239 |
7602 |
Aluminium
waste and scrap |
0.08 |
240 |
7603 |
Aluminium
powders and flakes |
0.08 |
241 |
7604 |
Aluminium
bars, rods and profiles |
0.08 |
242 |
7605 |
Aluminium
wire |
0.08 |
243 |
7606 |
Aluminium
plates, sheets and strip, of a thickness exceeding 0.2 mm |
0.08 |
244 |
7607 |
Aluminium
foil (whether or not printed or backed with paper, paperboard, plastics or
similar backing materials) of a thickness (excluding any backing) not
exceeding 0.2mm |
0.08 |
245 |
7608 |
Aluminium
tubes and pipes |
0.08 |
246 |
7609 |
Aluminium
tube or pipe fittings (for example, couplings, elbows, sleeves) |
0.08 |
247 |
7610 |
Aluminium
structures (excluding prefabricated buildings of heading 9406) and parts of
structures (for example, bridges and bridge-sections, towers, lattice masts, roofs,
roofing frameworks, doors and windows and their frames and thresholds for
doors, balustrades, pillars and columns); aluminium plates, rods, profiles,
tubes and the like, prepared for use in structures |
0.08 |
248 |
7611 |
Aluminium
reservoirs, tanks, vats and similar containers, for any material (other than
compressed or liquefied gas), of a capacity exceeding 300l, whether or not
lined or heat-insulated, but not fitted with mechanical or thermal equipment |
0.08 |
249 |
7612 |
Aluminium
casks, drums, cans, boxes and similar containers (including rigid or
collapsible tubular containers), for any material (other than compressed or
liquefied gas), of a capacity not exceeding 300l, whether or not lined or
heat-insulated, but not fitted with mechanical or thermal equipment |
0.08 |
250 |
7613 |
Aluminium
containers for compressed or liquefied gas |
0.08 |
251 |
7614 |
Stranded
wire, cables, plaited bands and the like, of aluminium, not electrically
insulated |
0.08 |
252 |
7615 |
Table,
kitchen or other household articles and parts thereof, of aluminium; pot
scourers and scouring or polishing pads, gloves and the like, of aluminium;
sanitary ware and parts thereof, of aluminium |
0.08 |
253 |
7616 |
Other
articles of aluminium |
0.08 |
254 |
78 |
Lead
and articles thereof |
0.06 |
255 |
79 |
Zinc
and articles thereof |
0.06 |
256 |
80 |
Tin and articles thereof |
0.06 |
257 |
81 |
Other
base metals; cermets, articles thereof |
0.06 |
258 |
82 |
Tools,
implements, cutlery, spoons and forks, of base metal; parts thereof of base
metal |
0.12 |
259 |
83 |
Miscellaneous
articles of base metal |
0.12 |
260 |
84 |
Nuclear
reactors, boilers, machinery and mechanical appliances; parts thereof |
0.08 |
261 |
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 |
0.08 |
262 |
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 |
0.06 |
263 |
8701 |
Tractors
(other than tractors of heading 8709) |
0.06 |
264 |
8702 |
Motor
vehicles for the transport of ten or more persons, including the driver |
0.06 |
265 |
8703 |
Motor
cars and other motor vehicles principally designed for the transport of
persons (other than those of heading 8702), including station wagons and
racing cars |
0.06 |
266 |
8704 |
Motor
vehicles for the transport of goods |
0.06 |
267 |
8705 |
Special
purpose motor vehicles, other than those principally designed for the
transport of persons or goods (for example, breakdown lorries, crane lorries,
fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile
workshops, mobile radiological units) |
0.06 |
268 |
8706 |
Chassis
fitted with engines, for the motor vehicles of headings 8701 to 8705 |
0.06 |
269 |
8707 |
Bodies
(including cabs), for the motor vehicles of headings 8701 to 8705 |
0.06 |
270 |
8708 |
Parts
and accessories of the motor vehicles of headings 8701 to 8705 |
0.06 |
271 |
8709 |
Works
trucks, self-propelled, not fitted with lifting or handling equipment, of the
type used in factories, warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on railway station platforms;
parts of the foregoing vehicles |
0.06 |
272 |
8710 |
Tanks
and other armoured fighting vehicles, motorized, whether or not fitted with
weapons, and parts of such vehicles |
0.06 |
273 |
8711 |
Motorcycles
(including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars; |
0.06 |
274 |
8712 |
Bicycles
and other cycles (including delivery tricycles), not motorised |
0.12 |
275 |
8713 |
Carriages
for disabled persons, whether or not motorised or otherwise mechanically
propelled |
0.06 |
276 |
8714 |
Parts
and accessories of vehicles of headings 8711 to 8713 |
0.12 |
277 |
8715 |
Baby
carriages and parts thereof |
0.06 |
278 |
8716 |
Trailers
and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
0.06 |
279 |
88 |
Aircraft
, spacecraft, and parts thereof |
0.06 |
280 |
89 |
Ships,
boats and floating structures |
0.06 |
281 |
90 |
Optical,
photographic, cinematographic, measuring, checking, precision, medical or
surgical instruments and apparatus; parts and accessories thereof |
0.12 |
282 |
91 |
Clocks
and watches and parts thereof |
0.06 |
283 |
92 |
Musical
instruments; parts and accessories of such articles |
0.20 |
284 |
93 |
Arms
and ammunition; parts and accessories thereof |
Nil |
285 |
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 |
0.06 |
286 |
95 |
Toys,
games and sports requisites; parts and accessories thereof |
0.20 |
287 |
96 |
Miscellaneous
manufactured articles |
0.06 |
288 |
97 |
Works
of art, collector’s' pieces and antiques |
Nil |
F.No.334/1 /2012-TRU
(Rajkumar
Digvijay)
Under Secretary to the Government of India