Notification No. 152/2009-Customs, New Delhi dated the 31st December, 2009
G.S.R.943 (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, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description as specified in column (3) of the Table appended hereto and falling under the Chapter, Heading, Sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said Table, when imported into India from the Republic of Korea, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid Table:
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 Republic of Korea, in accordance with the provisions of the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 187/2009-Customs (N.T.), dated the 31st December, 2009.
2. This notification shall come into force with effect from 1st January, 2010.
Table
S.No. | Chapter, Heading, Sub-heading or Tariff Item | Description of goods | Rate |
(1) | (2) | (3) | (4) |
1 | 0101 | All Goods | 26.88 |
2 | 01021010 to 01021020 | All Goods | 5.00 |
3 | 01021030 to 01021090 | All Goods | 26.88 |
4 | 01029010 | All Goods | 5.00 |
5 | 01029020 to 01029090 | All Goods | 26.88 |
6 | 0103 | All Goods | 5.00 |
7 | 0104 | All Goods | 5.00 |
8 | 010511 | All Goods | 28.11 |
9 | 010512 to 010519 | All Goods | 28.11 |
10 | 010599 | All Goods | 26.88 |
11 | 0106 | All Goods | 26.88 |
12 | 0201 to 0206 | All Goods | 26.88 |
13 | 020713 to 020714 | All Goods | 93.70 |
14 | 0207 (except 020711 to 020714 and 020734) | All Goods | 26.88 |
15 | 0208 to 0210 | All Goods | 26.88 |
16 | Chapter 3 | All Goods | 26.88 |
17 | 0403 | All Goods | 26.88 |
18 | 040490 | All Goods | 26.88 |
19 | 040610 to 040640 | All Goods | 26.88 |
20 | 0408 | All Goods | 26.88 |
21 | 0410 | All Goods | 26.88 |
22 | Chapter 5 | All Goods | 26.88 |
23 | 070970 | All Goods | 28.11 |
24 | 071320 to 071339 | All Goods | 4.69 |
25 | 071350 | All Goods | 4.69 |
26 | 080450 | All Goods | 28.11 |
27 | 080540 | All Goods | 23.43 |
28 | 080590 | 28.11 | |
29 | 080720 | All Goods | 28.11 |
30 | 080910 to 080920 | All Goods | 28.11 |
31 | 081010 to 081050 | All Goods | 28.11 |
32 | 081060 to 081090 | All Goods other than Black, white or red currants and gooseberries | 14.06 |
33 | 081090 | Black, white or red currants and gooseberries | 28.11 |
34 | 0811 to 08 12 | All Goods | 28.11 |
35 | 081310 | All Goods | 28.11 |
36 | 081340 | All Goods | 28.11 |
37 | 0814 | All Goods | 28.11 |
38 | 0901 to 0902 | All Goods | 93.70 |
39 | 0903 | All Goods | 28.11 |
40 | 0905 | All Goods | 28.11 |
41 | 0907 | All Goods | 32.80 |
42 | 090910 | All Goods | 28.11 |
43 | 090940 to 090950 | All Goods | 28.11 |
44 | 1105 to 1106 | All Goods | 28.11 |
45 | 110720 | All Goods | 28.11 |
46 | 110814 to 110820 | All Goods | 28.11 |
47 | 1109 | All Goods | 26.88 |
48 | 1202 | All Goods | 28.11 |
49 | 1204 to 1207 (except 120791) | All Goods | 28.11 |
50 | 120791 | All Goods | 65.59 |
51 | 120810 to 120930 | All Goods | 28.11 |
52 | 120991 to 120999 | All Goods | 4.69 |
53 | 121020 | All Goods | 28.11 |
54 | 121120 | All Goods | 28.11 |
55 | 121130 to 121190 | All Goods other than liquorice roots | 13.75 |
56 | 12119059 | liquorice roots | 26.88 |
57 | 121220 | All Goods | 26.88 |
58 | 121291 | All Goods | 28.11 |
59 | 121299 | All Goods | 26.88 |
60 | 1213 | All Goods | 26.88 |
61 | 1214 | All Goods | 28.11 |
62 | 1301 | All Goods | 26.88 |
63 | 130211 to 130213 | All Goods | 26.88 |
64 | 130219 to 130220 | All Goods | 13.75 |
65 | 130231 to 130239 | All Goods | 26.88 |
66 | 1401 | All Goods | 28.11 |
67 | 140420 | All Goods | 28.11 |
68 | 140490 | All Goods | 26.88 |
69 | 150910 | All Goods | 42.17 |
70 | 150990 | All Goods | 37.48 |
71 | 160220 to 160231 | All Goods | 26.88 |
72 | 160239 | All Goods | 26.88 |
73 | 160249 to 160413 | All Goods | 26.88 |
74 | 160415 to 160420 | All Goods | 26.88 |
75 | 160510 | All Goods | 26.88 |
76 | 160540 to 160590 | All Goods | 26.88 |
77 | 170211 to 170219 | All Goods | 22.50 |
78 | 170220 to 170290 | All Goods | 26.88 |
79 | 1703 | All Goods | 9.37 |
80 | 170410 | All Goods | 28.11 |
81 | 170490 | All Goods | 26.88 |
82 | 180620 to 180632 | All Goods | 26.88 |
83 | 190110 | All Goods | 28.11 |
84 | 190120 to 190240 | All Goods | 26.88 |
85 | 190410 | All Goods | 26.88 |
86 | 190430 | All Goods | 26.88 |
87 | 190510 to 190520 | All Goods | 26.88 |
88 | 190531 to 190532 | All Goods | 28.11 |
89 | 190540 to 190590 | All Goods | 26.88 |
90 | 2001 to 2002 | All Goods | 26.88 |
91 | 200390 | All Goods | 26.88 |
92 | 200490 | All Goods | 26.88 |
93 | 200540 to 200580 | All Goods | 26.88 |
94 | 200710 to 200820 | All Goods | 26.88 |
95 | 200840 to 200860 | All Goods | 28.11 |
96 | 200870 to 200880 | All Goods | 26.88 |
97 | 200891 to 200912 | All Goods | 28.11 |
98 | 200921 to 200949 | All Goods | 26.88 |
99 | 20961 to 200990 | All Goods | 26.88 |
100 | 210111 | All Goods | 28.11 |
101 | 210210 to 210610 | All Goods | 26.88 |
102 | 2201 to 2202 | All Goods | 26.88 |
103 | 2209 | All Goods | 26.88 |
104 | 230110 | All Goods | 26.88 |
105 | 230120 | All Goods | 5.00 |
106 | 230250 | All Goods | 28.11 |
107 | 230320 to 230330 | All Goods | 28.11 |
108 | 2304 to 2306 (except 230641) | All Goods | 14.06 |
109 | 230700 to 230910 | All Goods | 28.11 |
110 | 2501 to 2509 | All Goods | 4.38 |
111 | 2510 | All Goods | 4.00 |
112 | 2511 to 2514 | All Goods | 4.38 |
113 | 2515 to 2516 | All Goods | 10.94 |
114 | 251710 to 252220 | All Goods | 4.38 |
115 | 252230 to 252490 | All Goods | 10.94 |
116 | 2525 to 2530 | All Goods | 4.38 |
117 | 2601 to 2610 | All Goods | 1.60 |
118 | 2611 to 2612 | All Goods | 1.75 |
119 | 2613 to 2615 | All Goods | 1.60 |
120 | 261610 | All Goods | 1.75 |
121 | 261690 | All Goods | 1.60 |
122 | 261710 | All Goods | 1.60 |
123 | 261790 | All Goods | 1.75 |
124 | 2618 to 2619 | All Goods | 10.00 |
125 | 262011 to 262019 | All Goods | 6.56 |
126 | 262021 | All Goods | 10.94 |
127 | 262029 | All Goods | 10.00 |
128 | 262030 | All Goods | 6.56 |
129 | 262040 to 262091 | All Goods | 10.94 |
130 | 262099 | All Goods | 10.00 |
131 | 2621 | All Goods | 10.94 |
132 | 270111 | All Goods | 4.38 |
133 | 270112 | All Goods | 4.69 |
134 | 270119 | All Goods | 4.38 |
135 | 270120 to 270820 | All Goods | 10.94 |
136 | 2709 | All Goods | 4.38 |
137 | 271019 | All Goods | 9.37 |
138 | 271111 to 271113 | All Goods | 4.38 |
139 | 271119 | All Goods | 4.69 |
140 | 271121 | All Goods | 8.75 |
141 | 2714 to 2715 | All Goods | 8.75 |
142 | 2801 to 2802 | All Goods | 8.75 |
143 | 2803 | All Goods | 9.37 |
144 | 280410 | All Goods | 8.75 |
145 | 280421 | All Goods | 9.37 |
146 | 280429 to 280540 | All Goods | 8.75 |
147 | 2806 to 2813 (except 28100020) | All Goods | 10.94 |
148 | 28100020 | All Goods | 8.75 |
149 | 2814 | All Goods | 4.38 |
150 | 281520 | All Goods | 11.71 |
151 | 281530 to 281640 | All Goods | 10.94 |
152 | 281810 | All Goods | 10.94 |
153 | 281820 to 282300 (except 28182010) | All Goods | 10.94 |
154 | 28182010 | All Goods | 6.56 |
155 | 282410 | All Goods | 11.71 |
156 | 282490 to 283190 | All Goods | 10.94 |
157 | 283220 to 285300 | All Goods | 10.94 |
158 | 290110 to 290124 | All Goods | 4.38 |
159 | 290129 to 290219 | All Goods | 8.75 |
160 | 290230 to 290241 | All Goods | 4.38 |
161 | 290242 | All Goods | 8.75 |
162 | 290243 | All Goods | 2.38 |
163 | 290244 | All Goods | 8.75 |
164 | 290250 | All Goods | 1.75 |
165 | 290260 to 290290 | All Goods | 4.38 |
166 | 29031110 | All Goods | 8.75 |
167 | 29031120 | All Goods | 4.38 |
168 | 290313 | All Goods | 9.37 |
169 | 290314 | All Goods | 4.38 |
170 | 290315 | All Goods | 1.75 |
171 | 290319 | All Goods | 4.38 |
172 | 290321 | All Goods | 1.75 |
173 | 290322 | All Goods | 8.75 |
174 | 290323 | All Goods | 4.38 |
175 | 290329 | All Goods | 4.69 |
176 | 290330 to 290351 | All Goods | 4.38 |
177 | 290352 to 290359 | All Goods | 4.69 |
178 | 290361 to 290490 | All Goods | 4.38 |
179 | 290611 to 290621 | All Goods | 10.94 |
180 | 290629 | All Goods | 11.71 |
181 | 290712 to 290715 | All Goods | 10.94 |
182 | 290721 to 290723 | All Goods | 10.94 |
183 | 290729 | All Goods | 11.71 |
184 | 290811 to 290819 | All Goods | 10.94 |
185 | 290899 | All Goods | 11.71 |
186 | 290911 | All Goods | 10.94 |
187 | 290919 | All Goods | 11.71 |
188 | 290920 | All Goods | 10.94 |
189 | 290930 | All Goods | 11.71 |
190 | 290941 to 290944 | All Goods | 10.94 |
191 | 290949 | All Goods | 11.71 |
192 | 290950 to 291030 | All Goods | 10.94 |
193 | 291040 to 291090 | All Goods | 11.71 |
194 | 291100 to 291212 | All Goods | 10.94 |
195 | 291219 to 291221 | All Goods | 11.71 |
196 | 291230 to 291300 | All Goods | 10.94 |
197 | 291412 to 291413 | All Goods | 10.94 |
198 | 291419 | All Goods | 11.71 |
199 | 291421 | All Goods | 10.94 |
200 | 291422 | All Goods | 11.71 |
201 | 291423 | All Goods | 10.94 |
202 | 291429 | All Goods | 11.71 |
203 | 291431 | All Goods | 10.94 |
204 | 291439 | All Goods | 11.71 |
205 | 291440 to 291461 | All Goods | 10.94 |
206 | 291469 | All Goods | 11.71 |
207 | 291470 | All Goods | 10.94 |
208 | 291511 to 291513 | All Goods | 10.94 |
209 | 291524 | All Goods | 10.94 |
210 | 291529 | All Goods | 11.71 |
211 | 291531 | All Goods | 10.94 |
212 | 291533 to 291560 | All Goods | 10.94 |
213 | 291570 | All Goods | 11.71 |
214 | 291611 | All Goods | 11.71 |
215 | 291612 | All Goods | 11.56 |
216 | 291615 | All Goods | 10.94 |
217 | 291620 | All Goods | 10.94 |
218 | 291631 | All Goods | 11.71 |
219 | 291632 | All Goods | 10.94 |
220 | 291634 | All Goods | 11.71 |
221 | 291635 | All Goods | 10.94 |
222 | 291711 to 291714 | All Goods | 10.94 |
223 | 291719 | All Goods | 11.71 |
224 | 291720 | All Goods | 10.94 |
225 | 291732 | All Goods | 11.71 |
226 | 291733 to 291735 | All Goods | 10.94 |
227 | 291736 | All Goods | 11.71 |
228 | 291737 | All Goods | 9.37 |
229 | 291739 to 291812 | All Goods | 10.94 |
230 | 291815 | All Goods | 10.94 |
231 | 291818 to 291819 | All Goods | 10.94 |
232 | 291821 to 291830 | All Goods | 11.71 |
233 | 291891 to 291899 | All Goods | 10.94 |
234 | 2919 | All Goods | 10.94 |
235 | 292011 to 292019 | All Goods | 10.94 |
236 | 292090 | All Goods | 11.71 |
237 | 292111 | All Goods | 11.56 |
238 | 292119 to 292244 (except 292241) | All Goods | 10.94 |
239 | 292241 | All Goods | 10.00 |
240 | 292249 | All Goods | 10.00 |
241 | 292250 to 292529 | All Goods | 10.94 |
242 | 292610 | All Goods | 4.00 |
243 | 292620 to 293040 | All Goods | 10.94 |
244 | 293100 | All Goods | 11.71 |
245 | 293211 to 293369 | All Goods | 10.94 |
246 | 293371 | All Goods | 8.75 |
247 | 293372 to 294150 | All Goods | 10.94 |
248 | 294190 | All Goods | 10.00 |
249 | 294200 | All Goods | 10.94 |
250 | Chapter 30 (except 300660) | All Goods | 10.94 |
251 | 3101 | All Goods | 10.94 |
252 | 310210 | All Goods | 10.94 |
253 | 310221 | All Goods | 4.00 |
254 | 310229 to 310240 | All Goods | 10.94 |
255 | 310260 to 310390 | All Goods | 10.94 |
256 | 310420 | All Goods | 8.75 |
257 | 310430 | All Goods | 4.38 |
258 | 310490 to 310510 | All Goods | 10.94 |
259 | 310520 to 310590 | All Goods | 4.38 |
260 | 3201 | All Goods | 10.94 |
261 | 320210 | All Goods | 11.71 |
262 | 320290 to 320420 | All Goods | 10.94 |
263 | 320490 | All Goods | 11.71 |
264 | 320500 to 320620 | All Goods | 10.94 |
265 | 320641 | All Goods | 11.71 |
266 | 320642 | All Goods | 10.94 |
267 | 320650 to 320730 | All Goods | 10.94 |
268 | 320740 | All Goods | 8.75 |
269 | 320810 to 320820 | All Goods | 10.94 |
270 | 320890 | All Goods | 10.00 |
271 | 3209 | All Goods | 10.94 |
272 | 321100 to 321410 | All Goods | 10.94 |
273 | 321490 | All Goods | 11.71 |
274 | 3215 | All Goods | 10.94 |
275 | 330112 to 330113 | All Goods | 18.13 |
276 | 330124 to 330129 | All Goods | 18.74 |
277 | 330130 to 330190 (except 33013010) | All Goods | 18.13 |
278 | 33013010 | All Goods | 11.56 |
279 | 330290 | All Goods | 11.71 |
280 | 3304 to 3307 (except 330741) | All Goods | 10.94 |
281 | 340111 | All Goods | 10.94 |
282 | 340120 to 340211 | All Goods | 10.94 |
283 | 340212 to 340219 | All Goods | 11.71 |
284 | 340220 to 340391 | All Goods | 10.94 |
285 | 340399 | All Goods | 10.00 |
286 | 340420 to 340700 | All Goods | 10.94 |
287 | 3501 to 3504 (except 35040091) | All Goods | 18.13 |
288 | 35040091 | All Goods | 11.56 |
289 | 350510 | All Goods | 18.74 |
290 | 350520 | All Goods | 18.13 |
291 | 350610 | All Goods | 10.94 |
292 | 350691 | All Goods | 11.71 |
293 | 350699 to 350790 | All Goods | 10.94 |
294 | Chapter 36 (except 3605) | All Goods | 10.94 |
295 | Chapter 37 (except 370120) | All Goods | 10.94 |
296 | 370120 | All Goods | 4.38 |
297 | 3801 to 3807 | All Goods | 10.94 |
298 | 380850 to 380891 | All Goods | 11.71 |
299 | 380892 to 380899 | All Goods | 10.94 |
300 | 380910 | All Goods | 18.13 |
301 | 380991 to 380992 | All Goods | 10.94 |