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CBIC amends notification No. 25/2021- Customs dated 31.03.2021 vide Notification No. 18/2024-Customs | Dated: 14th March, 2024, in order to notify fourth tranche of India-Mauritius CECPA

The Central Board of Indirect Taxes and Customs (CBIC) has recently issued Notification No. 18/2024-Customs on 14th March 2024, amending the previous Notification No. 25/2021-Customs dated 31st March 2021. This amendment has been made in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962. The purpose of this amendment is to notify the fourth tranche of the India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA) in the interest of the public.

The key amendments made in the notification include changes in the tariff rates for various goods as listed in Table 1 and Table 2 of the notification. Table 1 provides details of tariff items along with their descriptions and the applicable rates of duty, unless otherwise specified. Meanwhile, Table 2 outlines the extent of tariff concessions, expressed as a percentage of the applied rate of duty, for specific tariff items.

Table 1 has been updated with revised tariff rates for a wide range of goods, including fish body oil, food preparations, chemicals, textiles, and various other products. Notably, these amendments aim to streamline the tariff structure to facilitate trade between India and Mauritius and promote economic cooperation between the two countries. The adjustments in tariff rates are intended to create a conducive environment for bilateral trade and investment, benefiting businesses and consumers in both nations.

Similarly, Table 2 reflects the extent of tariff concessions granted for specific tariff items, further enhancing trade relations between India and Mauritius. These concessions are aimed at promoting the export and import of goods between the two countries, thereby fostering economic growth and development.

It’s essential to note that the amendments outlined in Notification No. 18/2024-Customs will come into effect from the 1st day of April 2024. This gives stakeholders, including importers, exporters, and customs authorities, adequate time to prepare for the implementation of the revised tariff rates and concessions.

In conclusion, the latest amendment by CBIC to the customs notification signifies a significant step towards strengthening trade ties between India and Mauritius. By incorporating the fourth tranche of the India-Mauritius CECPA, these amendments are poised to facilitate smoother trade operations, promote investment flows, and contribute to the overall economic prosperity of both nations.

*****

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi

Notification No. 18/2024-Customs | Dated: 14th March, 2024

G.S.R. 196(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :-

In the said notification, –

(i) for TABLE 1, the following Table shall be substituted, namely: –

“TABLE 1

S.
No.
Tariff item Description of goods Rate in % (unless
otherwise specified)
(1) (2) (3) (4)
1 3023900 All goods 6.00%
2 3028990 All goods 10.00%
3 3034300 All goods 12.90%
4 3034400 All goods 6.00%
5 3034600 All goods 6.00%
6 3035700 All goods 6.00%
7 3038300 All goods 6.00%
8 3038990 All goods 12.90%
9 3049900 All goods 18.00%
10 3054900 All goods 0.00%
11 3056990 All goods 12.90%
12 6031100 All goods 36.00%
13 6031200 All goods 36.00%
14 6031300 All goods 36.00%
15 6031400 All goods 36.00%
16 6031500 All goods 36.00%
17 15041010 All goods 18.00%
18 15041091 All goods 18.00%
19 15041099 All goods 18.00%
20 15042010 Fish Body Oil (Crude) 18.00%
21 15042020 Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); (ii)Moisture < 0.5%;

(iii)     Perozide      value    (PV)      <10      milli
equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5­15%

18.00%
22 15042090 All goods 18.00%
23 17031000 All goods 18.00%
24 19019010 All goods 0.00%
25 19019090 All goods 0.00%
26 19021100 All goods 0.00%
27 19021900 All goods 18.00%
28 19022010 All goods 0.00%
29 19022090 All goods 0.00%
30 19023010 All goods 0.00%
31 19023090 All goods 0.00%
32 19053100 All goods 27.00%
33 19053211 All goods 27.00%
34 19053219 All goods 27.00%
35 19053290 All goods 27.00%
36 19059010 All goods 12.90%
37 19059020 All goods 12.90%
38 19059030 All goods 12.90%
39 19059040 All goods 12.90%
40 19059090 All goods 12.90%
41 20019000 All goods 0.00%
42 20071000 All goods 0.00%
43 20079910 All goods 6.00%
44 20079920 All goods 6.00%
45 20079930 All goods 6.00%
46 20079940 All goods 6.00%
47 20079990 All goods 6.00%
48 20082000 All goods 6.00%
49 20089911 All goods 15.70%
50 20089912 All goods 15.70%
51 20089913 All goods 15.70%
52 20089914 All goods 15.70%
53 20089919 All goods 15.70%
54 20089991 All goods 15.70%
55 20089992 All goods 15.70%
56 20089993 All goods 15.70%
57 20089994 All goods 15.70%
58 20089999 All goods 15.70%
59 21069011 All goods 110.00%
60 21069019 All goods 110.00%
61 21069040 All goods 110.00%
62 21069050 All goods 110.00%
63 21069060 All goods 110.00%
64 21069070 All goods 110.00%
65 21069080 All goods 110.00%
66 21069091 All goods 110.00%
67 21069092 All goods 110.00%
68 21069099 All goods 110.00%
69 22021010 All goods 6.00%
70 22021020 All goods 6.00%
71 22021090 All goods 6.00%
72 22072000 All goods 6.00%
73 22090010 All goods 0.00%
74 22090020 All goods 0.00%
75 22090090 All goods 0.00%
76 24049100 All goods 110.0%
77 30049011 All goods 6.00%
78 30049012 All goods 6.00%
79 30049013 All goods 6.00%
80 30049014 All goods 6.00%
81 30049015 All goods 6.00%
82 30049021 All goods 6.00%
83 30049022 All goods 6.00%
84 30049023 All goods 6.00%
85 30049024 All goods 6.00%
86 30049025 All goods 6.00%
87 30049026 All goods 6.00%
88 30049027 All goods 6.00%
89 30049029 All goods 6.00%
90 30049031 All goods 6.00%
91 30049032 All goods 6.00%
92 30049033 All goods 6.00%
93 30049034 All goods 6.00%
94 30049035 All goods 6.00%
95 30049036 All goods 6.00%
96 30049039 All goods 6.00%
97 30049041 All goods 6.00%
98 30049042 All goods 6.00%
99 30049043 All goods 6.00%
100 30049044 All goods 6.00%
101 30049045 All goods 6.00%
102 30049046 All goods 6.00%
103 30049047 All goods 6.00%
104 30049048 All goods 6.00%
105 30049049 All goods 6.00%
106 30049051 All goods 6.00%
107 30049052 All goods 6.00%
108 30049053 All goods 6.00%
109 30049054 All goods 6.00%
110 30049055 All goods 6.00%
111 30049056 All goods 6.00%
112 30049057 All goods 6.00%
113 30049058 All goods 6.00%
114 30049059 All goods 6.00%
115 30049061 All goods 6.00%
116 30049062 All goods 6.00%
117 30049063 All goods 6.00%
118 30049064 All goods 6.00%
119 30049065 All goods 6.00%
120 30049066 All goods 6.00%
121 30049067 All goods 6.00%
122 30049069 All goods 6.00%
123 30049071 All goods 6.00%
124 30049072 All goods 6.00%
125 30049073 All goods 6.00%
126 30049074 All goods 6.00%
127 30049075 All goods 6.00%
128 30049076 All goods 6.00%
129 30049077 All goods 6.00%
130 30049079 All goods 6.00%
131 30049081 All goods 6.00%
132 30049082 All goods 6.00%
133 30049083 All goods 6.00%
134 30049084 All goods 6.00%
135 30049085 All goods 6.00%
136 30049086 All goods 6.00%
137 30049087 All goods 6.00%
138 30049088 All goods 6.00%
139 30049089 All goods 6.00%
140 30049091 All goods 6.00%
141 30049092 All goods 6.00%
142 30049093 All goods 6.00%
143 30049094 All goods 6.00%
144 30049095 All goods 6.00%
145 30049096 All goods 6.00%
146 30049099 All goods 6.00%
147 30051010 All goods 0.00%
148 30051090 All goods 0.00%
149 30059010 All goods 0.00%
150 30059020 All goods 0.00%
151 30059030 All goods 0.00%
152 30059040 All goods 0.00%
153 30059050 All goods 0.00%
154 30059060 All goods 0.00%
155 30059070 All goods 0.00%
156 30059090 All goods 0.00%
157 30064000 All goods 0.00%
158 32081010 All goods 0.00%
159 32081020 All goods 0.00%
160 32081030 All goods 0.00%
161 32081090 All goods 0.00%
162 32082010 All goods 2.00%
163 32082020 All goods 0.00%
164 32082030 All goods 2.00%
165 32082090 All goods 2.00%
166 32089011 All goods 2.00%
167 32089019 All goods 2.00%
168 32089021 All goods 0.00%
169 32089022 All goods 2.00%
170 32089029 All goods 2.00%
171 32089030 All goods 2.00%
172 32089041 All goods 2.00%
173 32089049 All goods 2.00%
174 32089050 All goods 0.00%
175 32089090 All goods 2.00%
176 32091010 All goods 2.00%
177 32091090 All goods 0.00%
178 32099010 All goods 0.00%
179 32099020 All goods 0.00%
180 32099090 All goods 0.00%
181 34011110 All goods 0.00%
182 34011120 All goods 0.00%
183 34011190 All goods 0.00%
184 34011911 All goods 6.00%
185 34011919 All goods 6.00%
186 34011920 All goods 6.00%
187 34011930 All goods 6.00%
188 34011941 All goods 6.00%
189 34011942 All goods 6.00%
190 34011990 All goods 6.00%
191 34012000 All goods 6.00%
192 34013011 All goods 0.00%
193 34013012 All goods 0.00%
194 34013019 All goods 0.00%
195 34013090 All goods 0.00%
196 34024900 All goods 0.00%
197 34025000 All goods 0.00%
198 34029011 All goods 6.00%
199 34029012 All goods 6.00%
200 34029019 All goods 6.00%
201 34029020 All goods 0.00%
202 34029030 All goods 6.00%
203 34029041 All goods 0.00%
204 34029042 All goods 0.00%
205 34029049 All goods 6.00%
206 34029051 All goods 0.00%
207 34029052 All goods 6.00%
208 34029059 All goods 6.00%
209 34029091 All goods 6.00%
210 34029092 All goods 0.00%
211 34029099 All goods 6.00%
212 39172110 All goods 0.00%
213 39172190 All goods 0.00%
214 39172200 All goods 0.00%
215 39172310 All goods 0.00%
216 39172390 All goods 0.00%
217 39172910 All goods 0.00%
218 39172920 All goods 0.00%
219 39172930 All goods 0.00%
220 39172940 All goods 0.00%
221 39172950 All goods 0.00%
222 39172990 All goods 0.00%
223 39173910 All goods 0.00%
224 39173920 All goods 0.00%
225 39173990 All goods 0.00%
226 39174000 All goods 6.00%
227 39191000 All goods 6.00%
228 39199010 All goods 6.00%
229 39199020 All goods 8.00%
230 39199090 All goods 11.00%
231 39201011 All goods 8.00%
232 39201012 All goods 8.00%
232A 39201013 All goods 8.00%
233 39201019 All goods 8.00%
234 39201091 All goods 6.00%
235 39201092 All goods 6.00%
236 39201099 All goods 6.00%
237 39211100 All goods 6.00%
238 39211900 All goods 0.00%
239 39231010 All goods 7.00%
240 39231020 All goods 7.00%
241 39231030 All goods 7.00%
242 39231040 All goods 7.00%
243 39231090 All goods 7.00%
244 39232100 All goods 9.00%
245 39232990 All goods 11.00%
246 39233010 All goods 11.00%
247 39233090 All goods 7.00%
248 39235010 All goods 7.00%
249 39235090 All goods 7.00%
250 39239010 All goods 7.00%
251 39239020 All goods 7.00%
252 39239090 All goods 7.00%
253 39269010 All goods 7.00%
254 39269021 All goods 7.00%
255 39269029 All goods 7.00%
256 39269031 All goods 7.00%
257 39269039 All goods 7.00%
258 39269041 All goods 7.00%
259 39269049 All goods 7.00%
260 39269051 All goods 7.00%
261 39269059 All goods 7.00%
262 39269061 All goods 7.00%
263 39269069 All goods 7.00%
264 39269071 All goods 7.00%
265 39269079 All goods 7.00%
266 39269080 All goods 7.00%
267 39269091 All goods 7.00%
268 39269099 All goods 7.00%
269 42021910 All goods 9.00%
270 42021920 All goods 7.00%
271 42021930 All goods 7.00%
272 42021940 All goods 7.00%
273 42021950 All goods 7.00%
274 42021960 All goods 7.00%
275 42021990 All goods 7.00%
276 42022110 All goods 7.00%
277 42022120 All goods 7.00%
278 42022190 All goods 7.00%
279 42022910 All goods 7.00%
280 42022990 All goods 7.00%
281 42023110 All goods 7.00%
282 42023120 All goods 7.00%
283 42023190 All goods 7.00%
284 42029100 All goods 7.00%
285 42029200 All goods 7.00%
286 42029900 All goods 7.00%
287 42031010 All goods 6.00%
288 42031090 All goods 6.00%
289 42050011 All goods 8.00%
290 42050019 All goods 8.00%
291 42050020 All goods 8.00%
292 42050090 All goods 8.00%
293 44209010 All goods 6.00%
294 44209090 All goods 6.00%
295 48192010 All goods 4.30%
296 48192020 All goods 4.30%
297 48192090 All goods 4.30%
298 48196000 All goods 4.30%
299 48219010 All goods 6.00%
300 48219090 All goods 6.00%
301 49019900 All goods 6.00%
302 49119910 All goods 0.00%
303 49119920 All goods 0.00%
304 49119990 All goods 0.00%
305 52051110 All goods 12.00%
306 52054410 All goods 12.00%
307 52081230 All goods 9.00%
308 52081990 All goods 15.00%
309 52082990 All goods 17.00%
310 52083990 All goods 17.00%
311 52084230 All goods 17.00%
312 52084929 All goods 15.00%
313 52085990 All goods 9.00%
314 52102990 All goods 17.00%
315 52111110 All goods 5.00%
316 52111900 All goods 15.00%
317 52112010 All goods 17.00%
318 52113990 All goods 17.00%
319 52114130 All goods 17.00%
320 52114200 All goods 17.00%
321 52114330 All goods 17.00%
322 52114990 All goods 17.00%
323 52115110 All goods 17.00%
324 52115220 All goods 17.00%
325 52115990 All goods 17.00%
326 54083300 All goods 17.00%
327 55161200 All goods 17.00%
328 60024000 All goods 5.00%
329 60029000 All goods 5.00%
330 60032000 All goods 5.00%
331 60041000 All goods (of artificial fibres) 10.70%
332 60062200 All goods 10.70%
333 60063200 All goods 10.70%
334 63021010 All goods 15.00%
335 63021090 All goods 15.00%
336 63022110 All goods 9.00%
337 63022190 All goods 17.00%
338 63022200 All goods 9.00%
339 63022900 All goods 15.00%
340 63024010 All goods 15.00%
341 63024020 All goods 15.00%
342 63024030 All goods 15.00%
343 63024040 All goods 15.00%
344 63024090 All goods 15.00%
345 63025110 All goods 15.00%
346 63025190 All goods 15.00%
347 63041100 All goods 15.00%
348 63041910 All goods 15.00%
349 63041920 All goods 5.00%
350 63041930 All goods 17.00%
351 63041940 All goods 15.00%
352 63041990 All goods 17.00%
353 63049110 All goods 0.00%
354 63049120 All goods 15.00%
355 63049190 All goods 15.00%
356 63049211 All goods 15.00%
357 63049219 All goods 15.00%
358 63049221 All goods 15.00%
359 63049229 All goods 15.00%
360 63049231 All goods 15.00%
361 63049239 All goods 15.00%
362 63049241 All goods 15.00%
363 63049249 All goods 15.00%
364 63049250 All goods 15.00%
365 63049260 All goods 15.00%
366 63049270 All goods 15.00%
367 63049281 All goods 15.00%
368 63049289 All goods 15.00%
369 63049291 All goods 15.00%
370 63049299 All goods 15.00%
371 63049300 All goods 9.00%
372 63049910 All goods 15.00%
373 63049991 All goods 15.00%
374 63049992 All goods 15.00%
375 63049999 All goods 15.00%
376 65050090 All goods 0.00%
377 70159010 All goods 6.00%
378 70159020 All goods 6.00%
379 70159090 All goods 6.00%
380 71023910 All goods 6.00%
381 71023990 All goods 6.00%
382 71049900 All goods 0.00%
383 71131921 All goods 14.00%
384 71131960 All goods 14.00%
385 71141110 All goods 14.00%
386 71141120 All goods 14.00%
387 71141920 All goods 14.00%
388 71141930 All goods 14.00%
389 71142020 All goods 14.00%
390 71142030 All goods 14.00%
391 71159010 All goods 6.00%
392 71159090 All goods 6.00%
393 71161000 All goods 6.00%
394 71162000 All goods 6.00%
395 71171910 All goods 14.00%
396 71171920 All goods 14.00%
397 71171990 All goods 14.00%
398 71179010 All goods 14.00%
399 71179090 All goods 14.00%
400 73069011 All goods 3.00%
401 73069019 All goods 3.00%
402 73069090 All goods 3.00%
403 76101000 All goods 2.00%
404 85340000 All goods 0.00%
405 85365010 All goods 6.00%
406 85365020 All goods 6.00%
407 85365090 All goods 6.00%
408 85369010 All goods 6.00%
409 85369020 All goods 6.00%
410 85369030 All goods 6.00%
411 85369090 All goods 6.00%
412 88040010 All goods 0.00%
413 88040020 All goods 0.00%
414 90014010 All goods 0.00%
415 90014090 All goods 0.00%
416 90015000 All goods 0.00%
417 90031100 All goods 0.00%
418 90031900 All goods 0.00%
419 90039000 All goods 0.00%
420 90041000 All goods 0.00%
421 90049010 All goods 0.00%
422 90049020 All goods 0.00%
423 90049090 All goods 0.00%
424 90182000 All goods 0.00%
425 90183100 All goods 0.00%
426 90183210 All goods 0.00%
427 90183220 All goods 0.00%
428 90183230 All goods 0.00%
429 90183290 All goods 0.00%
430 90183910 All goods 0.00%
431 90183920 All goods 0.00%
432 90183930 All goods 0.00%
433 90183990 All goods 0.00%
434 90185010 All goods 0.00%
435 90185020 All goods 0.00%
436 90185030 All goods 0.00%
437 90185090 All goods 0.00%
438 90189011 All goods 4.50%
439 90189012 All goods 4.50%
440 90189019 All goods 4.50%
441 90189021 All goods 4.50%
442 90189022 All goods 4.50%
443 90189023 All goods 4.50%
444 90189024 All goods 4.50%
445 90189025 All goods 4.50%
446 90189029 All goods 4.50%
447 90189031 All goods 4.50%
448 90189032 All goods 4.50%
449 90189041 All goods 4.50%
450 90189042 All goods 4.50%
451 90189043 All goods 4.50%
452 90189044 All goods 4.50%
453 90189091 All goods 4.50%
454 90189092 All goods 4.50%
455 90189093 All goods 4.50%
456 90189094 All goods 4.50%
457 90189095 All goods 4.50%
458 90189096 All goods 4.50%
459 90189097 All goods 4.50%
460 90189098 All goods 4.50%
461 90189099 All goods 4.50%
462 90212900 All goods 1.50%
463 91031000 All goods 4.00%
464 91052900 All goods 10.70%
465 91081100 All goods 0.00%
466 91081900 All goods 0.00%
467 91089000 All goods 0.00%
468 91091010 All goods 4.30%
469 91091090 All goods 4.30%
470 91099000 All goods 4.30%
471 91118000 All goods 0.00%
472 91131000 All goods 0.00%
473 91132010 All goods 0.00%
474 91132090 All goods 0.00%
475 91139010 All goods 6.00%
476 91139090 All goods 6.00%
477 91149040 All goods 0.00%
478 91143010 All goods 6.00%
479 91143020 All goods 6.00%
480 91149030 All goods 0.00%
481 91149091 All goods 0.00%
482 91149092 All goods 0.00%
483 95030010 All goods 12.00%
484 95030020 All goods 12.00%
485 95030091 All goods 12.00%
486 95030099 All goods 12.00%
487 96033010 All goods 2.00%
488 96033020 All goods 2.00%
489 96033090 All goods 2.00%
490 96180000 All goods 2.00%”;

(ii) for TABLE 2, the following Table shall be substituted, namely: –

TABLE 2

S. No. Tariff item Description of goods Extent of tariff
concessions (percentage
of the applied rate of duty)
(1) (2) (3) (4)
1. 22087011 All goods 40%
2. 22087012 All goods 40%
3. 22087091 All goods 40%
4. 22087092 All goods 40%
5. 22089011 All goods 40%
6. 22089012 All goods 40%
7. 22089019 All goods 40%
8. 22089091 All goods 40%
9. 22089092 All goods 40%
0. 22089099 All goods 40%”.

2. This notification shall come into force on the 1st day of April 2024.

[F. No. CBIC-190354/49/2021-TRU]

VIKRAM VIJAY WANERE, Under Secy.

Note : The principal notification No. 25/2021-Customs, dated the 31st March, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 241(E), dated the 31st March, 2021, and was last amended vide notification No. 36/2023-Customs, dated the 29th April, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R 333(E), dated the 29th April, 2023.

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