Preferential rate of duty for import of specified goods from SAARC countries under SAARC Preferential Trading Arrangement

Dated: 10-8-1999

Notification No. 105/99-Customs

         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 notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/97-Customs, dated the 1st March,1997, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto annexed and falling under the Chapter, Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (3) of the said Table, –

        (a) in the case of goods specified in Part A of the said Table, when imported into India from a country listed in Appendix I, or

        (b) in the case of goods specified in Part B of the said Table, when imported into India from a country listed in Appendix II,

        from so much of that portion of the applied rate of duty of customs as is specified in the corresponding entry in column (4) of the said Table:

        Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs or the joint Commissioner of Customs, in accordance with the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/95-Customs (N.T.), dated the 7th December, 1995, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the country listed in the said Appendix I or, as the case may be. Appendix II.

        Explanation. – For the purposes of this notification, “applied rate of duty” means the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) with respect to the goods specified in the said Table, read with any. other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), but not including the notifications of the Government of India in the Ministry of Finance (Department of Revenue), Nos. 236/89-Customs, dated the 1st September, 1989, and 26/95-Customs, dated the 16th March, 1995.

Table

Sr. No.

Description of goods

Chapter or Heading number or Sub-heading number

Extent of tariff concession (percentage of applied rate of duty)

(1)

(2)

(3)

(4)

PART A

1.

All goods

07.08,07.13

10%

2.

All goods

0802.50

10%

3.

Areca nuts

0802.90

50%

4.

All goods

0804.10,0804.20

20%

5.

All goods

0805.10

10%

6.

Mandarins

0805.20

20%

7.

Lemons

0805.50

20%

8.

All goods

0805.90

20%

9.

All goods

08.06

10%

10.

All goods

0807.11

20%

11.

Papaws

0807.20

20%

12.

All goods

0809.10

10%

13.

All goods

0813.10

20%

14.

Pine nuts

0813.40

10%

15.

All goods

09.07

90%

16.

All goods

0908.10,0908.20

50%

17.

Coconut milkpowder

1106.30

25%

18.

All goods

1209.30,1211.10

10%

19.

Plants and parts of plants used for perfumery, pharmacy or for insectiddal, fungicidal or similar purposes

1211.30, 1211.40 or 1211.90

10%

20.

All goods

1301.10

15%

21.

Resin-Gum

1301.90

15%

22.

All goods

18.06 (except 1806.10)

50%

23.

All goods

1905.31 or 1905.32

50%

24.

All goods

1905.40,1905.90

10%

25.

All goods

2008-20

10%

26.

Coconut-vinegar

22.09

10%

27.

Salt

25.01

20%

28.

All goods

2504.10

50%

29.

All goods

2504.90

40%

30.

All goods

26.14

25%

31.

Coal tar

27.06

10%

32.

All goods

27.13

10%

33.

All goods

28.01, 28.02, 28.03, 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.28, 28.29, 28.30, 28.31, 28.32, 28.35, 28.37, 28.38, 28.39, 28.40, 28.41 (except 2841.50), 28.42, 28.47, 28.48, 28.49, 28.50,28.51

10%

34.

Other chromates and dichromates

284150

10%

35.

All goods

29.01, 2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11, 2903.12, 2903.29, 2903.30, 2903.69, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34) , 29.18, 2920.10, 29.21,29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.28, 29.29, 29.30 (except 2930.90), 29.31, 29.32, 29.33 (except 2933.55 and 2933.59) , 29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37, 29.38, 29.39 (except 2939.11, 2939.19, 2939.91 and 2939.99), 29.42

10%

36.

All goods

2939.91, 2939.99, 29.40

15%

37.

Triple super phosphate

3103.10

10%

38.

All goods

3105.30

10%

39.

Mono ammonia phosphate

3105.40

10%

40.

All goods

3301.30

10%

41.

Cinnamon leaf oil

3301.90

10%

42.

All goods

35.03

20%

43.

All goods

3802.10

30%

44.

All goods

4005.99

10%

45.

All goods

40.06, 40.07, 40.08, 40.09

50%

46.

All goods

4010.11

15%

47.

All goods

4010.39

10%

48.

All goods

4011.20, 4011.30, 4011.50, 40.14, 4015.11, 4015.19, 4016.91, 4016.93, 4016.94

50%

49.

All goods

4016.95/4016.99

10%

50.

Whole bovine skin leather of a unit surface area not exceeding 28 sq. ft or (2.6 sq. mts)

4104 or 4107

10%

51.

All goods

4410, 4418.20, 4418.40, 4418.50, 4418.90

10%

52.

All goods

4418.30

15%

53.

All goods

49.01

10%

54.

All goods

52.01

10%

55.

Rubber slippers

6402.20

10%

56.

“V” Straps

6406.99

10%

57.

Artificial flowers/plants of plastic

6702.10

10%

58.

Artificial flowers /plants of other material

6702.90

10%

59.

All goods

6802.21, 6802.22,6802.23, 6802.29, 6802.91

10%

60.

All goods

6814.90

15%

61.

All goods

69.02, 69.03 (except 6903.90)

15%

62.

All goods

6903.90

25%

63.

All goods

7210.12

10%

64.

All goods

7318.16

15%

65.

All goods

8402.11, 8410.13,8458.11

20%

66.

All goods

8482.80

10%

67.

All goods

8505.30, 8546.90

10%

68.

All goods

8532.24,8532.30

15%

69.

All goods

8545.20

20%

70.

All goods

8708.40, 8708.70

10%

71.

All goods

9028.10,9028.30

20%

72.

All goods

9402.10

10%

73.

All goods

9403.60

20%

74.

All goods

9603.10, 9603.29,  9603.40,96.09

10%

75.

All goods

9608.10,9613.20

20%

 

PART B

1.

All goods

03.01, 03.02, 03.03,03.04, 03.05, 03.06, 03.07

50%

2.

Hilsa fish fillets, dried or inbrine, but not smoked

0305.30

60%

3.

Hilsa fish, salted but not dried or smoked and Hilsa fish in brine

0305.69

60%

4.

All goods

05.08

50%

5.

Ambergris, castoreum, civet and musk

0510.00

50%

6.

All goods

0804.30

60%

7.

Jack Fruit

0810.90

60%

8.

All goods

15 (except 15.20)

50%

9.

All goods

15.20

60%

10.

All goods

16

50%

11.

All goods

17 (except 1702.30  and 1703.10)

50%

12.

All goods

1702.30,1703.10

60%

12A

All goods

1905.31,1905.32, 1905.40

100%

13.

All goods

20

50%

14.

All goods

[2202.10]

60%

15.

All goods

2301.20

50%

16.

All goods

2707.40

60%

17.

All goods

2905.45

60%

18.

All goods

30.01, 30.02, 3004.40, 3004.90, 3006.40, 3006.60

100%

18A

All goods

30.03, 3004.10, 3004.50, 30.05, 30.06 ( except 3006.40 and 3006.60)

50%

19.

All goods

3004.20,3004.31,3004.32,3004.39

60%

20.

All goods

31.01,31.02

100%

21.

All goods

32 (except 3208.10, 3208.20, 32.09 and 32.10)

50%

22.

All goods

3208.10, 3208.20, 32.09 and 32.10

60%

23.

All goods

3304.10,3304.30,3305.30, 3305.90, 33.06

100%

23A

All goods

33.01, 33.02, 33.03, 33.07

50%

24.

All goods

33.04 ( except 3304.10 and 3304.30), 33.05 ( except 3305.30 and 3305.90)

60%

25.

All goods

3401.11, 3401.19

100%

26.

All goods

34 (except 3401.11 and 3401.19)

50%

27.

All goods

35

50%

28.

All goods

39.14, 39.15, 39.16, 39.17 (except 3917.22, 3917.23, 3917.29 and 3917.31), 39.18, 39.19, 39.20, 39.21, 39.22, 39.23,3924.90, 39.25,39.26

50%

29.

All goods

3917.22, 3917.23, 3917.29, 3917.31, 3924.10

60%

30.

All goods

4202.32 , 4202.39

100%

30A

All goods

42.01, 42.02( except 4202.32 and 4202.39), 42.05, 42.06

50%

31.

All goods

42.03,42.04

60%

32.

All goods

44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.11, 44.12, 44.13, 44.15, 44.16, 44.17, 44.18,44.19

50%

33.

All goods

4410.90

60%

34.

All goods

48.01, 48.10, 48.19,48.22

50%

35.

All goods

48.02, 48.04, 48.05,  48.08

60%

36.

All goods

49.01, 49.03, 49.05,  49.06,49.08

50%

37.

Stock, shares and bond certification and similar documents of title, cheque forms

49.07

60%

38.

All goods

52.01, 52.02, 52.03,  52.04, 52.05, 52.06, 52.07, 52.08 (except 5208.12, 5208.13, 5208.41, 5208.42 and 5208.43) 52.09, 52.10 (except 5210.12), 52.11, 52.12

50%

39.

All goods

5208.12, 5208.13, 5208.41, 5208.42, 5208.43,5210.12

60%

40.

All goods

53 (except 53.07 and 53.10)

50%

41.

All goods

53.07,53.10

60%

42.

All goods

54.01, 54.02 (except 5402.20), 54.03, 54.04, 54.05, 54.06, 54.07 (except 5407.10, 5407.20 and 5407.30), 54.08

50%

43.

All goods

5402.20, 5407.10, 5407.20,5407.30

60%

44.

All goods

56 (except 5607.10)

50%

45.

All goods

5607.10

60%

46.

All goods

5702.39

60%

47.

All goods

58 (except 5802.19, 5802.20 and 5802.30)

50%

48.

All goods

5802.19, 5802.20, 5802.30

60%

49.

All goods

61.01,61.02,6103.21, 6103.31, 61.04 (except 6104.32,6104.33 and 6104.39), 6105.10, 61.06, 6108.31, 6108.32, 6108.39, 6108.91, 6108.92, 6108.99, 6109.90, 61.10 (except 6110.90), 6111.10, 61.12 (except 6112.11 and 6112.20), 6114.10,61.15,61.16,61.17

50%

50.

All goods

61.03 (except 6103.21  and 6103.31), 6104.32, 6104.33, 6104.39, 6105.20,6105.90, 61.07, 6108.11, 6108.19, 6108.21, 6108.22, 6108.29, 6109.10, 6110.90, 61.11 (except 6111.10), 6112.11, 6112.20, 61.13, 61.14 (except 6114.10)

60%

51.

All goods

 62.01, 62.02,6203.11, 6203.21, 6203.22, 6203.31, 62.04 (except 6204.32,6204.33 and 6204.39), 62.05, 62.06, 6207.22, 62.08 (except 6208.11 and 6208.19), 6209.10, 6209.20, 62.14 (except 6214.10), 62.15, 62.16,62.17

50%

52.

All goods

62.03 (except 6203.11, 6203.21, 6203.22 and 6203.31), 6204.32, 6204.33, 6204.39, 62.07 (except 6207.22), 6208.11, 6208.19, 6209.30, 6209.90,62.10, 62.11, 62.12,62.13

60%

53.

All goods

63.01, 6302.21, 6302.22, 63.03, 6304.19, 6304.92, 6304.93, 6304.99, 6305.32,63.06, 63.07, 63.08, 63.09,63.10

50%

54.

All goods

63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91, 63.05 (except 6305.32)

60%

55.

All goods

64.01, 6402.19, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59, 6403.99, 64.04,64.05

60%

56.

All goods

6402.12, 6402.30, 6402.91, 6403.12, 6403.19, 6403.40,6403.51, 6403.91, 64.06

50%

57.

All goods

66

50%

57A

All goods

6702.10

100%

57B

All goods

6702.90

100%

58.

All goods

69 (except 6911.10 and 69.12)

50%

59.

All goods

6911.10, 69.12

60%

60.

All goods

73

50%

61.

All goods

74.04

60%

62.

All goods

7610.10, 7610.90

100%

63.

All goods

83

50%

64.

All goods

84.02,84.03,8407.32, 8407.33, 8407.34, 84.08, 8409.91, 84.10 (except 8410.13), 84.13 (except 8413.40), 8414.10, 8414.60,84.16,84.17, 84.19 (except 8419.11 and 8419.19), 84.21 (except 8421.21 and 8421.39), 84.25 (except 8425.42), 8433.52, 8433.53, 8433.60, 8433.90, 84.38, 84.39, 84.42 (except 8442.50), 84.74 (except 8474.39), 84.75, 84.77,8478.10

50%

65.

Electric fan

8414.51

60%

66.

Printing type, blocks, plates, cylinders and other printing components

8442.50

50%

67.

All goods

8504.33, 8504.34,

100%

67A

Static convertor-UPS

8504.40

100%

67B

Dry cell battery

8506.90

100%

67C

Plastic cabinet of television

8529.90

100%

67D

All goods

8544.60

100%

67E

Carbon Rod UM-1, UM-2, UM-3

8545.90

100%

68.

All goods

85( except 8504.33, 8504.34, Static convertor-UPS falling under 8504.40, Dry cell battery falling under 8506.90,

Plastic cabinet of television falling under 8529.90, 8544.60, Carbon Rod UM-1, UM-2, UM-3 falling under 8545.90, 8504.10, 8507.10, 8507.20 and 8507.90)

50%

68A

All goods

8504.10, 8507.10, 8507.20, 8507.90

60%

69.

Automatic regulating or controlling instruments

9032.89

100%

69A

All goods

90( except Automatic regulating or controlling instruments falling under

9032.89)

50%

70.

All goods

91 (except 9105.91)

50%

71.

Electrically operated clocks

9105.91

50%

72.

All goods

9403.30, 9403.40, 9403.50 , 9403.60

100%

72A

All goods

94( except 9403.30, 9403.40, 9403.50 and 9403.60)

50%

73.

Wheeled toys designed to be ridden by children

95.01

60%

74.

All goods

9502.10

60%

75.

All goods

96

50%

 APPENDIX I

Sr. No

Country

(1)

(2)

1.

Bangladesh

2.

Bhutan

3.

Maldives

4.

Nepal

5.

Pakistan

6.

Sri Lanka

APPENDIX II

S. No.

Country

(1)

(2)

1.

Bangladesh

2.

Bhutan

3.

Maldives

4.

Nepal

Notification No. 105/99-Cus., dated 10-8-1999. and Corrigendum F. No.- 354/89/94-TRU, dated 8-9-1999, No.135/2001 dated 31.12.2001 as amended vide Notification No. 85/2002-cus dated 20-8-2002.

More Under Custom Duty

Posted Under

Category : Custom Duty (6991)
Type : Notifications (15857) Notifications/Circulars (32017)

Leave a Reply

Your email address will not be published. Required fields are marked *