Customs Tariff of India (Customs Duty Rates and Exemptions) (2 volume set)

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Description
As Updated Till 23-7-2024
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Contents
VOLUME 1
How to use this Tariff ?
How to calculate effective rate of import duty
Part 1 — Customs Tariff Act
Customs Tariff Act, 1975
Part 2 — Import Tariff
Rules for the interpretation of Import Tariff
"General Exemptions" for Import
Chapter 1 to 98 of Customs Tariff Act, 1975 (First Schedule)
Volume 2
Part 3 — Export Tariff
Export Tariff
Second Schedule - Export Tariff
Exemptions - Export Tariff
Part 4 — Integrated Goods & Services Tax (IGST)
 Integrated Goods & Service Tax (IGST)
Part 5 — ANNEXURES Cesses, Additional Duties & Other Levies
•    Compensation Cess under GST — [Annexure 1]
•    Additional Duty of Customs (Countervailing Duty) — [Annexure 2]
•    Additional Duty of Customs to Countervail State Taxes/VAT — [Annexure 3]
•    Special Duty — [Annexure4]
•    Social Welfare Surcharge — [Annexure 5] ]
•    Road & Infrastructure Cess — [Annexure 6]
•    Health Cess — [Annexure 6A]
•    National Calamity Contingent Duty — [Annexure 7]
•    Education Cess — [Annexure 8 — Omitted]
•    Secondary and Higher Education Cess — [Annexure 9 — Omitted]
•    Exemption Notifications issued under Section 28A — [Annexure 10]
•    Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 — [Annexure 11]
•    Baggage Rules, 2016 — [Annexure 12]
•    Baggage (Transit to Customs Stations) Regulations, 1967 — [Annexure 13J
•    Project Imports Regulations, 1986 — [Annexure 14]
•    Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and Notification issued
      thereunder — [Annexure 15]
Determination of Origin of Goods Rules
•    Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement (Formerly Known
      as Bangkok Agreement) Rules, 2006 — [Annexure 16]
•    Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976 — [Annexure 17]
•    Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade
      Preferences among Developing Countries) Rules, 1989 — [Annexure 18]
•    Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading
      Arrangement) Rules, 1995 — [Annexure 19]
•    Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the
      Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000 — [Annexure 20]
•    Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the
       Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003 — [Annexure 21]
•    Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and
      Thailand — [Annexure 22]
•    Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation
      Agreement between the Republic of India and Republic of Singapore) Rules, 2005 — [Annexure 23]
•    Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area
      (SAFTA) — [Annexure 24]
•    Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the
      Republic of India and the Republic of Chile Rules, 2007 — [Annexure 257]
•    Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for
      Least Developed Countries) Rules, 2015 — [Annexure 26]
•    Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the
      Government of MERCOSUR Member States and Republic of India) Rules, 2009 — [Annexure 27]
•    Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the
      Government of the Republic of India and the Republic of Korea) Rules, 2009 — [Annexure 28]
•    Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the
      Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic
      of India) Rules, 2009 — [Annexure 29]
•    Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the
      Governments of the Republic of India and Malaysia) Rules, 2011 — [Annexure 30]
•    Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership
      Agreement between the Republic of India and Japan) Rules, 2011 — [Annexure 31]
Rules for Anti-Dumping Duty, Countervailing Duty and Dumped Articles
•    Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles
      and for Determination of Injury) Rules, 1995 — [Annexure 32]
•    Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and
      for Determination of Injury) Rules, 1995 and Notifications issued thereunder — [Annexure 33]
•    Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 — [Annexure 34]
Validating Provisions & Notifications
•    Validating provisions relating to Customs Tariff and Notifications thereto — [Annexure 35]
Part 6 — Safeguard Duty
Safeguard Duty
Part 7 — Anti-dumping Duty & Countervailing Duty on Dumped Articles
Anti-dumping Duty & CVD on Dumped Articles
Part 8 — Miscellaneous
Commodity Index
Chronological List of Basic Notifications
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Author Details
R.K.Jain : M.com., LL.B. Customs, Exim and GST Consultant, Founder Editor of Excise Law Times & GST Law Times