17A. Collection of tax from importers

1[17A. Collection of tax from importers.

For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any import of goods at the following rate:

 

  1. five percent (5%) on the value of the imported goods in case of import of goods excluding the goods mentioned in clause (b) and clause (c);

      b.two percent (2%) on the value of the imported goods in the case of import of goods specified in the Table-1 below:

 

 

Table-1

 

Sl.

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H.S. Code

Description

 

No.

 

 

 

 

 

 

(1)

(2)

(3)

(4)

 

 

 

 

 

 

1.

27.09

2709.00.00

Petroleum oils and oils obtained

 

from bituminous minerals, crude

 

 

 

 

 

 

 

 

 

 

2.

27.10

2710.12.11

Motor spirit of H.B.O.C Type

 

 

 

 

 

 

3.

27.10

2710.12.19

Other motor spirits, including

 

aviation spirit

 

 

 

 

 

 

 

 

 

 

4.

27.10

2710.12.20

Spirit type jet fuel

 

 

 

 

 

 

5.

27.10

2710.12.31

White spirit

 

 

 

 

 

 

6.

27.10

2710.12.32

Naphtha

 

 

 

 

 

 

7.

27.10

2710.12.39

Other

 

 

 

 

 

 

8.

27.10

2710.12.41

J.P.1 kerosene type jet fuels

 

 

 

 

 

 

9.

27.10

2710.12.42

J.P.4 kerosene type jet fuels

 

 

 

 

 

 

10.

27.10

2710.12.43

Other kerosene type jet fuels

 

 

 

 

 

 

11.

27.10

2710.12.49

Other kerosene

 

 

 

 

 

 

12.

27.10

2710.12.50

Other medium oils and

 

preparations

 

 

 

 

 

 

 

 

 

 

13.

27.10

2710.12.61

Light diesel oils

 

 

 

 

 

 

14.

27.10

2710.12.62

High speed diesel oils

 

 

 

 

 

 

15.

27.10

2710.12.69

Other

 

 

 

 

 

 

16.

27.10

2710.19.11

Furnace oil

 

 

 

 

 

 

17.

27.10

2710.19.19

Other

 

 

 

 

 

 

18.

27.11

2711.12.00

Propane

 

 

 

 

 

 

 

 

 

19.

27.11

2711.13.00

Butanes

 

 

 

 

 

 

20.

27.13

2713.20.10

Petroleum bitumen-In Drum

 

 

 

 

 

 

21.

27.13

2713.20.90

Petroleum bitumen-Other

 

 

 

 

 

 

22.

41.02

4102.10.00

Raw skins of sheep or lambs-With

 

wool on

 

 

 

 

 

 

 

 

 

 

23.

41.02

4102.21.00

Raw skins of sheep or lambs-

 

Without wool on: Pickled

 

 

 

 

 

 

 

 

 

 

24.

41.02

4102.29.00

Raw skins of sheep or lambs-

 

Without wool on: Other

 

 

 

 

 

 

 

 

 

 

25.

41.03

4103.20.00

Other raw hides and skins-Of

 

reptiles

 

 

 

 

 

 

 

 

 

 

26.

41.03

4103.90.00

Other raw hides and skins-Other

 

 

 

 

 

 

 

 

 

Bars and rods, hot-rolled, in

 

27.

72.13

All H.S Code

irregularly wound coils, of iron or

 

 

 

 

non-alloy steel

 

 

 

 

 

 

 

 

 

Other bars and rods of iron or

 

 

 

 

non-alloy steel, not further

 

28.

72.14

All H.S Code

worked than forged, hot-rolled,

 

hot-drawn or hot-extruded, but

 

 

 

 

including those twisted after

 

 

 

 

rolling

 

 

 

 

 

 

29.

72.15

All H.S Code

Other bars and rods of iron or

 

non-alloy steel

 

 

 

 

 

 

30.

72.16

All H.S Code

Angles, shapes and sections of

 

iron or non-alloy steel

 

 

 

 

 

 

31.

85.17

8517.12.10

Cellular (Mobile/fixed wireless)

 

telephone set;

 

 

 

 

 

 

 

 

 

 

 

  1. taka eight hundred per ton in the case of import of goods specified in the Table-2 below:

 

Table-2

 

 

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Description

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

(4)

 

 

 

 

 

 

 

 

 

 

 

 

 

Ferrous products obtained by

 

 

 

 

 

 

direct reduction of iron ore and

 

 

 

 

 

 

other spongy ferrous products, in

 

 

 

1.

72.03

All H.S Code

lumps, pellets or similar forms;

 

 

 

 

 

 

iron having a minimum purity by

 

 

 

 

 

 

weight of 99.94%, in lumps,

 

 

 

 

 

 

pellets or similar forms.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ferrous waste and scrap;

 

 

 

 

 

2.

72.04

All H.S Code

remelting scrap ingots of iron or

 

 

 

 

 

 

 

steel.

 

 

 

 

 

 

 

 

Iron and non-alloy steel in ingots

 

 

 

 

3.

72.06

7206.10.00

or other primary forms (excluding

 

 

 

 

 

 

 

iron of heading 72.03)-Ingots

 

 

 

 

 

4.

72.07

All H.S code

Semi-finished products of iron or

 

 

 

 

non-alloy steel

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

89.08

8908.00.00

Vessels and other floating

 

 

 

 

 

structures for breaking up:

 

 

 

 

 

 

 

 

 

 

 

 

                             

 

Provided that the collection of tax under this rule shall not apply in the case of import of goods specified in the Table-3 below:

 

Table-3

 

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Description

 

No.

 

 

 

 

 

 

(1)

(2)

(3)

(4)

 

 

 

 

 

 

 

 

 

Live bovine animals.

 

1.

01.02

0102.21.00

Cattle: Pure-bred breeding

 

 

 

 

animals

 

 

 

 

 

 

2.

01.02

0102.29.00

Live bovine animals.

 

Cattle: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Live bovine animals.

 

3.

01.02

0102.31.00

Buffalo: Pure-bred breeding

 

 

 

 

animals

 

 

 

 

 

 

4.

01.02

0102.39.00

Live bovine animals.

 

Buffalo: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Live bovine animals

 

5.

01.02

0102.90.10

Other: Pure-bred breeding

 

 

 

 

animals

 

 

 

 

 

 

6.

01.02

0102.90.90

Live bovine animals

 

Other: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Live poultry

 

 

 

 

Weighing not more than 185 g:

 

7.

01.05

0105.11.10

Fowls of the species Gallus

 

 

 

 

domesticus:

 

 

 

 

Parent stock of one day chick

 

 

 

 

 

 

 

 

 

 

Sl.

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H.S. Code

Description

 

No.

 

 

 

 

 

 

 

 

 

Live poultry

 

8.

01.05

0105.12.10

Weighing not more than 185 g:

 

Turkeys:

 

 

 

 

 

 

 

 

Parent stock of one day chick

 

 

 

 

 

 

 

 

 

Live poultry

 

9.

01.05

0105.13.10

Weighing not more than 185 g:

 

Ducks: Parent stock of one day

 

 

 

 

 

 

 

 

chick

 

 

 

 

 

 

 

 

 

Live poultry

 

10.

01.05

0105.14.10

Weighing not more than 185 g:

 

Geese: Parent stock of one day

 

 

 

 

 

 

 

 

chick

 

 

 

 

 

 

 

 

 

Live poultry

 

11.

01.05

0105.15.10

Weighing not more than 185 g:

 

Guinea fowls: Parent stock of one

 

 

 

 

 

 

 

 

day chick

 

 

 

 

 

 

 

 

 

Live fish.

 

 

 

 

Trout (Salmo trutta,

 

 

 

 

Oncorhynchus mykiss,

 

12.

03.01

0301.91.10

Oncorhynchus clarki,

 

 

 

 

Oncorhynchus aguabonita,

 

 

 

 

Oncorhynchus gilae,

 

 

 

 

Oncorhynchus apache and

 

 

 

 

Oncorhynchus chrysogaster)-Fry

 

 

 

 

 

 

13.

03.01

0301.92.10

Live fish.

 

-Eels (Anguilla spp.)-Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

Live fish.

 

 

 

 

Carp (Cyprinus spp., Carassius

 

 

 

 

spp., Ctenopharyngodon idellus,

 

14.

03.01

0301.93.10

Hypophthalmichthys spp.,

 

 

 

 

Cirrhinus spp., Mylopharyngodon

 

 

 

 

piceus, Catla catla, Labeo spp.,

 

 

 

 

Osteochilus hasselti, Leptobarbus

 

 

 

 

hoeveni, Megalobrama spp.)-Fry

 

 

 

 

 

 

15.

03.01

0301.99.10

Live fish.

 

-Other: Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

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H.S. Code

 

Description

 

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Crustaceans

 

 

 

 

 

 

 

 

 

-Live, fresh or chilled

 

 

 

 

 

16.

 

03.06

0306.31.10

Rock lobster and other sea

 

 

 

 

 

 

 

 

 

crawfish (Palinurus spp.,

 

 

 

 

 

 

 

 

 

Panulirus spp., Jasus spp.): Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Crustaceans

 

 

 

 

 

17.

 

03.06

0306.32.10

-Live, fresh or chilled

 

 

 

 

 

 

 

 

 

Lobsters (Homarus spp.): Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Crustaceans

 

 

 

 

 

18.

 

03.06

0306.33.10

-Live, fresh or chilled :

 

 

 

 

 

 

 

 

 

Crabs: Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Crustaceans

 

 

 

 

 

 

 

 

 

-Live, fresh or chilled

 

 

 

 

 

19.

 

03.06

0306.35.10

Cold-water shrimps and prawns

 

 

 

 

 

 

 

(Pandalus spp., Crangon

 

 

 

 

 

 

 

 

 

crangon): Fry (New created)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Crustaceans

 

 

 

 

 

20.

 

03.06

0306.36.10

-Live, fresh or chilled

 

 

 

 

 

 

 

 

 

Other shrimps and prawns: Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Crustaceans

 

 

 

 

 

 

 

 

 

-Live, fresh or chilled

 

 

 

 

 

21.

 

03.06

0306.39.10

Other, including flours, meals and

 

 

 

 

 

 

 

pellets of crustaceans, fit for

 

 

 

 

 

 

 

 

 

human consumption: Fry

 

 

 

 

 

 

 

 

 

 

 

 

 

22.

 

05.10

0510.00.10

Glands including pituitary glands

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Animal

products not elsewhere

 

 

 

 

 

 

 

specified

or  included;

dead

 

 

 

23.

 

05.11

All H.S code

animals of Chapter 1 or 3 of

 

 

 

 

FIRST SCHEDULE of Customs

 

 

 

 

 

 

 

Act,  1969,  unfit  for  human

 

 

 

 

 

 

 

consumption.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bulbs, tubers, tuberous roots,

 

 

 

 

 

24.

 

06.01

0601.10.00

corms, crowns and rhizomes,

 

 

 

 

 

 

 

 

 

dormant

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bulbs, tubers, tuberous roots,

 

 

 

 

 

25.

 

06.01

0601.20.00

corms, crowns and rhizomes, in

 

 

 

 

growth or in flower; chicory

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

plants and roots

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

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H.S. Code

Description

 

No.

 

 

 

 

 

 

26.

06.02

0602.10.00

Unrooted cuttings and slips

 

 

 

 

 

 

 

 

 

Trees, shrubs and bushes, grafted

 

27.

06.02

0602.20.00

or not, of kinds which bear edible

 

 

 

 

fruit or nuts

 

28.

06.02

0602.30.00

Rhododendrons and azaleas,

 

grafted or not

 

 

 

 

 

 

 

 

 

 

29.

06.02

0602.40.00

Roses, grafted or not

 

 

 

 

 

 

 

 

 

Potatoes, fresh or chilled.

 

30.

07.01

0701.10.10

Seed: Wrapped/canned upto 2.5

 

 

 

 

kg

 

 

 

 

 

 

31.

07.01

0701.10.90

Potatoes, fresh or chilled.

 

 

 

 

Seed: Other

 

 

 

 

 

 

32.

07.03

0703.10.19

Onions: Other

 

 

 

 

 

 

33.

07.03

0703.20.90

Garlic: Other

 

 

 

 

 

 

34.

07.13

0713.10.90

Peas (Pisum sativum): Other

 

 

 

 

 

 

35.

07.13

0713.20.90

Chickpeas (garbanzos): Other

 

 

 

 

 

 

36.

07.13

0713.40.90

Lentils: Other

 

 

 

 

 

 

37.

09.04

0904.21.10

Fruits of the genus Capsicum or

 

 

 

 

of the genus Pimenta, dried or

 

 

 

 

neither crushed or ground:

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

38.

09.04

0904.21.90

Fruits of the genus Capsicum or

 

 

 

 

of the genus Pimenta,

 

 

 

 

dried or neither crushed or

 

 

 

 

ground: Other

 

 

 

 

 

 

39.

09.10

0910.11.90

Ginger

 

Neither Crushed or ground: Other

 

 

 

 

 

 

 

 

 

 

40.

09.10

0910.30.90

Turmeric (curcuma): Other

 

 

 

 

 

 

 

 

 

Durum wheat

 

41.

10.01

1001.11.10

Seed: Wrapped/canned upto 2.5

 

 

 

 

kg

 

 

 

 

 

 

42.

10.01

1001.11.90

Durum wheat

 

Seed: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Durum wheat

 

43.

10.01

1001.19.10

Other: Wrapped/canned upto 2.5

 

 

 

 

kg

 

 

 

 

 

 

44.

10.01

1001.19.90

Durum wheat

 

Other: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Maize (corn).

 

 

 

 

 

45.

 

10.05

1005.10.10

Seed: Wrapped/canned upto 2.5

 

 

 

 

 

 

 

kg

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

46.

 

10.05

1005.10.90

Maize (corn).

 

 

 

 

 

 

Seed: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47.

 

10.06

1006.20.00

Husked (brown) rice

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Semi-milled or wholly-milled

 

 

 

 

 

48.

 

10.06

1006.30.10

rice, whether or not polished or

 

 

 

 

 

 

 

glazed: Fortified rice kernels

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Semi-milled or wholly-milled

 

 

 

 

 

49.

 

10.06

1006.30.90

rice, whether or not polished or

 

 

 

 

 

 

 

glazed: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50.

 

10.06

1006.40.00

Broken rice

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Soya beans, whether or not

 

 

 

 

 

51.

 

12.01

1201.10.90

broken.

 

 

 

 

 

 

 

 

 

Seed: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Soya beans, whether or not

 

 

 

 

 

52.

 

12.01

1201.90.90

broken.

 

 

 

 

 

 

 

 

 

Other: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

53.

 

12.04

1204.00.90

Linseed, whether or not broken

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54.

 

12.05

1205.10.90

Low erucic acid rape or colza

 

 

 

 

 

 

seeds: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sunflower seeds, whether or not

 

 

 

55.

 

12.06

1206.00.90

broken

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

56.

 

12.07

1207.40.90

Sesamum seeds: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

57.

 

12.07

1207.50.90

Mustard seeds: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

58.

 

12.09

1209.10.00

Sugar beet seeds

 

 

 

 

 

 

 

 

 

 

 

 

 

59.

 

12.09

1209.21.00

Seeds of forage plants: Lucerne

 

 

 

 

(alfalfa) seeds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

60.

 

12.09

1209.23.00

Seeds of forage plants: Fescue

 

 

 

 

 

 

seeds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Seeds of forage plants: Kentucky

 

 

 

61.

 

12.09

1209.24.00

blue grass (poa pratensis L.)

 

 

 

 

 

 

 

 

 

seeds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Seeds of forage plants: Rye grass

 

 

 

62.

 

12.09

1209.25.00

(Lolium multiflorum Lam.,Lolium

 

 

 

 

 

 

 

perenne L.) seeds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

63.

12.09

1209.29.00

Seeds of forage plants: Other

 

 

 

 

 

 

 

 

 

Seeds of herbaceous plants

 

64.

12.09

1209.30.00

cultivated principally for their

 

 

 

 

flowers

 

 

 

 

Seeds, fruit and spores, of a kind

 

65.

12.09

1209.91.00

used for sowing.

 

 

 

 

Other: Vegetable seeds

 

 

 

 

 

 

 

 

 

Seeds, fruit and spores, of a kind

 

66.

12.09

1209.99.00

used for sowing.

 

 

 

 

Other: Other

 

 

 

 

 

 

 

 

 

Soya-bean oil and its fractions,

 

 

 

 

whether or not refined, but not

 

67.

15.07

1507.10.00

chemically modified.

 

 

 

 

Crude oil, whether or not

 

 

 

 

degummed

 

 

 

 

 

 

 

 

 

Soya-bean oil and its fractions,

 

68.

15.07

1507.90.10

whether or not refined, but not

 

chemically modified.

 

 

 

 

 

 

 

 

Other: Refined

 

 

 

 

 

 

 

 

 

Soya-bean oil and its fractions,

 

69.

15.07

1507.90.90

whether or not refined, but not

 

chemically modified.

 

 

 

 

 

 

 

 

Other: Other

 

 

 

 

 

 

 

 

 

Crude oil: Imported by VAT

 

70.

15.11

1511.10.10

registered edible oil refinery

 

 

 

 

industries

 

 

 

 

 

 

71.

15.11

1511.10.90

Crude oil: Other

 

 

 

 

 

 

72.

15.11

1511.90.90

Other including refined palm oil

 

 

 

 

 

 

73.

15.12

1512.19.00

Sunflower-seed or safflower oil

 

and fraction thereof: Other

 

 

 

 

 

 

 

 

 

 

74.

15.15

1515.29.00

Maize (corn) oil and its fractions:

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Raw sugar not containing added

 

75.

17.01

1701.12.00

flavouring or colouring matter:

 

 

 

 

Beet sugar

 

 

 

 

 

 

 

 

 

Cane sugar specified in

 

76.

17.01

1701.13.00

Subheading Note 2 to Chapter 17

 

of FIRST SCHEDULE of

 

 

 

 

 

 

 

 

Customs Act, 1969

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Raw sugar not containing added

 

 

 

77.

 

17.01

1701.14.00

flavouring or colouring matter:

 

 

 

 

 

 

 

Other cane sugar

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cane or beet sugar and

 

 

 

 

 

 

 

 

 

chemically pure sucrose, in solid

 

 

 

78.

 

17.01

1701.91.00

form.

 

 

 

 

 

 

 

 

 

Other: Containing added

 

 

 

 

 

 

 

flavouring or colouring matter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cane or beet sugar and

 

 

 

 

 

79.

 

17.01

1701.99.00

chemically pure sucrose, in solid

 

 

 

 

form.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flours, meals and pellets, of meat

 

 

 

80.

 

23.01

2301.10.10

or meat offal; greaves:

 

 

 

 

 

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

 

 

 

 

 

81.

 

23.01

2301.10.90

Flours, meals and pellets, of meat

 

 

 

 

or meat offal; greaves: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flours, meals and pellets, of fish

 

 

 

82.

 

23.01

2301.20.10

or of crustaceans, molluscs or

 

 

 

 

other aquatic invertebrates:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flours, meals and pellets, of fish

 

 

 

83.

 

23.01

2301.20.90

or of crustaceans, molluscs or

 

 

 

 

 

 

 

other aquatic invertebrates: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bran, sharps and other residues,

 

 

 

 

 

 

 

whether or not in the form of

 

 

 

84.

 

23.02

2302.10.00

pellets, derived from the sifting,

 

 

 

 

milling or other working of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cereals or of leguminous plants.

 

 

 

 

 

 

 

Of maize (corn)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bran, sharps and other residues,

 

 

 

 

 

 

 

whether or not in the form of

 

 

 

85.

 

23.02

2302.30.00

pellets, derived from the sifting,

 

 

 

 

milling or other working of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cereals or of leguminous plants.

 

 

 

 

 

 

 

Of wheat

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bran, sharps and other residues,

 

 

 

 

 

 

 

whether or not in the form of

 

 

 

86.

 

23.02

2302.40.10

pellets, derived from the sifting,

 

 

 

 

milling or other working of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cereals or of leguminous plants.

 

 

 

 

 

 

 

Of other cereals: Rice

bran

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

 

 

 

Bran, sharps and other residues,

 

 

 

 

whether or not in the form of

 

87.

23.02

2302.40.90

pellets, derived from the sifting,

 

milling or other working of

 

 

 

 

 

 

 

 

cereals or of leguminous plants.

 

 

 

 

Of other cereals: Other

 

 

 

 

 

 

 

 

 

Bran, sharps and other residues,

 

 

 

 

whether or not in the form of

 

88.

23.02

2302.50.00

pellets, derived from the sifting,

 

milling or other working of

 

 

 

 

 

 

 

 

cereals or of leguminous plants.

 

 

 

 

Of leguminous plants

 

 

 

 

 

 

89.

23.03

2303.10.00

Residues of starch manufacture

 

and similar residues

 

 

 

 

 

 

 

 

 

 

90.

23.03

2303.20.00

Beet-pulp, bagasse and other

 

waste of sugar manufacture

 

 

 

 

 

 

 

 

 

 

91.

23.03

2303.30.00

Brewing or distilling dregs and

 

waste

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues

 

92.

23.04

2304.00.00

whether or not ground or in the

 

form of pellets, resulting from the

 

 

 

 

 

 

 

 

extraction of soya-bean oil

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

93.

23.05

2305.00.00

whether or not ground or in the

 

form of pellets, resulting from the

 

 

 

 

 

 

 

 

extraction of ground-nut oil

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

whether or not ground or in the

 

 

 

 

form of pellets, resulting from the

 

94.

23.06

2306.10.00

extraction of vegetable fats or

 

oils, other than those of heading

 

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

1969 Of cotton seeds

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

whether or not ground or in the

 

 

 

 

form of pellets, resulting from the

 

95.

23.06

2306.20.00

extraction of vegetable fats or

 

oils, other than those of heading

 

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

1969 Of linseed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

 

 

 

whether or not ground or in the

 

 

 

 

 

 

 

 

 

form of pellets, resulting from the

 

 

 

 

 

 

 

extraction of vegetable fats or

 

 

 

 

 

96.

 

23.06

2306.30.00

oils, other than those of heading

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

 

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

 

 

 

 

 

1969

 

 

 

 

 

 

 

 

 

Of sunflower seeds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

 

 

 

whether or not ground or in the

 

 

 

 

 

 

 

 

 

form of pellets, resulting from the

 

 

 

 

 

 

 

extraction of vegetable fats or

 

 

 

 

 

97.

 

23.06

2306.41.00

oils, other than those of heading

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

 

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

 

 

 

 

 

1969 Of rape or colza seeds: Of

 

 

 

 

 

 

 

low erucic acid rape or colza

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

 

 

 

whether or not ground or in the

 

 

 

 

 

 

 

 

 

form of pellets, resulting from the

 

 

 

 

 

 

 

extraction of vegetable fats or

 

 

 

 

 

98.

 

23.06

2306.49.00

oils, other than those of heading

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

 

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

 

 

 

 

 

1969 Of rape or colza seeds:

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

 

 

 

whether or not ground or in the

 

 

 

 

 

 

 

 

 

form of pellets, resulting from the

 

 

 

99.

 

23.06

2306.50.00

extraction of vegetable fats or

 

 

 

 

 

 

oils, other than those of heading

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

 

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

 

 

 

 

 

1969 Of coconut or copra

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

 

 

 

whether or not ground or in the

 

 

 

 

 

 

 

 

 

form of pellets, resulting from the

 

 

 

100

 

 

 

extraction of vegetable fats or

 

 

 

 

 

 

23.06

2306.60.00

oils, other than those of heading

 

 

 

 

.

 

 

 

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

 

 

 

 

 

1969

 

 

 

 

 

 

 

 

 

Of palm nuts or kernels

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

Oil-cake and other solid residues,

 

 

 

 

whether or not ground or in the

 

 

 

 

form of pellets, resulting from the

 

 

 

 

extraction of vegetable fats or

 

101.

23.06

2306.90.00

oils, other than those of heading

 

 

 

 

23.04 or 23.05 of FIRST

 

 

 

 

SCHEDULE of Customs Act,

 

 

 

 

1969

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

Vegetable materials and vegetable

 

 

 

 

waste, vegetable residues and by-

 

102.

23.08

2308.00.00

products, whether or not in the

 

form of pellets, of a kind used in

 

 

 

 

 

 

 

 

animal feeding, not elsewhere

 

 

 

 

specified or included.

 

 

 

 

 

 

 

 

 

Vitamin or mineral or amino acid

 

103.

23.09

2309.90.11

or combination of both (feed

 

 

 

 

grade)

 

 

 

 

 

 

 

 

 

Vitamin premix or mineral or

 

104.

23.09

2309.90.12

amino acid premix or

 

 

 

 

combination of both (feed grade)

 

 

 

 

 

 

105.

23.09

2309.90.13

Probiotics or Prebiotics or

 

combination of both (feed grade)

 

 

 

 

 

 

 

 

 

 

106.

23.09

2309.90.14

Essential oil or combination of

 

essential oils (feed grade)

 

 

 

 

 

 

 

 

 

 

107.

23.09

2309.90.19

Other

 

 

 

 

 

 

 

 

 

Preparations of a kind used in

 

108.

23.09

2309.90.90

animal feeding.

 

 

 

 

Other: Other

 

 

 

 

 

 

 

 

 

Iron ores and concentrates, other

 

109.

26.01

2601.11.00

than roasted iron pyrites: Non-

 

 

 

 

agglomerated

 

 

 

 

 

 

 

 

 

Iron ores and concentrates, other

 

110.

26.01

2601.12.00

than roasted iron pyrites:

 

 

 

 

Agglomerated

 

 

 

 

 

 

 

 

 

Iron ores and concentrates, other

 

111.

26.01

2601.20.00

than roasted iron pyrites: Roasted

 

 

 

 

iron pyrite

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

112.

 

28.21

2821.10.00

Iron oxides and hydroxides

 

 

 

 

 

 

 

 

 

 

 

113.

 

28.33

2833.21.00

Other sulphates: Of magnesium

 

 

 

 

 

 

 

 

 

 

 

 

 

114.

 

28.33

2833.29.10

Zinc sulphate

 

 

 

 

 

 

 

 

 

 

 

 

 

115.

 

28.4

2840.19.00

Disodium tetraborate (refined

 

 

 

 

borax): Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chemical contraceptive

 

 

 

116.

 

30.06

3006.60.00

preparations based on

hormones

 

 

 

 

on other products of heading

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

29.37 or on spermicides:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Animal or vegetable fertilisers,

 

 

 

 

 

 

 

whether or not mixed together or

 

 

 

117.

 

31.01

3101.00.00

chemically treated; fertilisers

 

 

 

 

produced by the mixing or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

chemical treatment of animal or

 

 

 

 

 

 

 

vegetable products.

 

 

 

 

 

 

 

 

 

 

 

 

 

118.

 

31.02

3102.10.00

Urea, whether or not in aqueous

 

 

 

 

solution

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ammonium sulphate; double salts

 

 

 

119.

 

31.02

3102.29.00

and mixtures of ammonium

 

 

 

 

sulphate and ammonium nitrate:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

120.

 

31.02

3102.30.00

Ammonium nitrate, whether or

 

 

 

 

not in aqueous solution

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mixtures of ammonium nitrate

 

 

 

121.

 

31.02

3102.40.00

with calcium carbonate or other

 

 

 

 

inorganic non-fertilising

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

substances

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

122.

 

31.02

3102.50.00

Sodium nitrate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Double salts and mixtures of

 

 

 

123.

 

31.02

3102.60.00

calcium nitrate and ammonium

 

 

 

 

 

 

 

nitrate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

Mixtures of urea and ammonium

 

124.

31.02

3102.80.00

nitrate in aqueous or ammoniacal

 

 

 

 

solution

 

 

 

 

 

 

 

 

 

Other including mixtures not

 

125.

31.02

3102.90.00

specified in the foregoing sub-

 

 

 

 

headings

 

 

 

 

 

 

 

 

 

Superphosphates: Containing by

 

126.

31.03

3103.11.10

weight 35 % or more of

 

diphosphorus pentaoxide (P2O5):

 

 

 

 

 

 

 

 

Triple superphosphates

 

 

 

 

 

 

 

 

 

Mineral or chemical fertilisers,

 

127.

31.03

3103.90.00

phosphatic.

 

 

 

 

-Other

 

 

 

 

 

 

128.

31.04

3104.20.00

Potassium chloride

 

 

 

 

 

 

 

 

 

Goods of Chapter 31 of FIRST

 

 

 

 

SCHEDULE of Customs Act,

 

129.

31.05

3105.10.00

1969 in tablets or similar forms

 

 

 

 

or in packages of a gross weight

 

 

 

 

not exceeding 10 kg

 

 

 

 

 

 

 

 

 

Mineral or chemical fertilisers

 

130.

31.05

3105.20.00

containing the three fertilising

 

elements nitrogen, phosphorus

 

 

 

 

 

 

 

 

and potassium

 

 

 

 

 

 

 

 

 

Other mineral or chemical

 

131.

31.05

3105.59.00

fertilisers containing the two

 

fertilising elements nitrogen and

 

 

 

 

 

 

 

 

phosphorus: Other

 

 

 

 

 

 

 

 

 

Mineral or chemical fertilisers

 

132.

31.05

3105.60.00

containing the two fertilising

 

elements phosphorus and

 

 

 

 

 

 

 

 

potassium

 

 

 

 

 

 

133.

31.05

3105.90.00

Other

 

 

 

 

 

 

 

 

 

Poly(ethylene terephthalate) :

 

 

 

 

Having a viscosity number of 78

 

134.

39.07

3907.61.10

ml/g or higher-Imported by VAT

 

 

 

 

registered textile yarn

 

 

 

 

manufacturer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Poly(ethylene terephthalate) :

 

 

 

 

 

135.

 

39.07

3907.61.90

Having a viscosity number of 78

 

 

 

 

 

 

 

ml/g or higher-Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Poly(ethylene terephthalate) :

 

 

 

 

 

136.

 

39.07

3907.69.10

Other-Imported by VAT

 

 

 

 

 

 

registered textile yarn

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

manufacturer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

137.

 

39.07

3907.69.90

Poly(ethylene terephthalate) :

 

 

 

 

 

 

Other-Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chapter 47

 

Pulp of wood or of other fibrous

 

 

 

 

 

of FIRST

 

cellulosic material;

 

 

 

 

 

138.

 

SCHEDLE

All H.S code

recovered (waste and scrap) paper

 

 

 

 

 

of Customs

 

or paperboard

 

 

 

 

 

 

 

Act, 1969

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Newspapers, journals and

 

 

 

 

 

139.

 

49.02

All H.S code

periodicals, whether or not

 

 

 

 

 

 

illustrated or containing

 

 

 

 

 

 

 

 

 

advertising material.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140.

 

52.01

5201.00.00

Cotton, not carded or combed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

141.

 

52.02

5202.99.10

Cotton waste

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

142.

 

52.02

5202.99.90

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

143.

 

52.03

5203.00.00

Cotton, carded or combed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Acrylic or modacrylic: Imported

 

 

 

144.

 

55.01

5501.30.10

by VAT registered synthetic

 

 

 

 

 

 

 

 

 

staple fibre manufacturer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Synthetic staple fibres, not

 

 

 

 

 

 

 

 

 

carded, combed or otherwise

 

 

 

 

 

145.

 

55.03

5503.11.00

processed for spinning.

 

 

 

 

 

 

 

 

 

Of nylon or other polyamides: Of

 

 

 

 

 

 

 

aramids

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Synthetic staple fibres, not

 

 

 

 

 

 

 

 

 

carded, combed or otherwise

 

 

 

 

 

146.

 

55.03

5503.19.00

processed for spinning.

 

 

 

 

 

 

 

 

 

Of nylon or other polyamides:

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

147.

 

55.03

5503.20.00

Of polyesters

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

 

 

 

 

148.

55.03

5503.30.00

Acrylic or modacrylic

 

 

 

 

 

 

149.

55.03

5503.40.00

Of polypropylene

 

 

 

 

 

 

 

 

 

Synthetic staple fibres, not

 

150.

55.03

5503.90.00

carded, combed or otherwise

 

processed for spinning.

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

Artificial staple fibres, not carded,

 

151.

55.04

All H.S code

combed or otherwise processed

 

 

 

 

for spinning.

 

 

 

 

 

 

152.

55.05

All H.S code

Waste (including noils, yarn

 

 

 

 

waste and garneted stock) of man-

 

 

 

 

made fibres.

 

 

 

 

 

 

153.

55.06

5506.10.00

Of nylon or other polyamides

 

 

 

 

 

 

154.

55.06

5506.20.00

Of polyesters

 

 

 

 

 

 

155.

55.06

5506.30.00

Acrylic or modacrylic

 

 

 

 

 

 

156.

55.06

5506.90.00

Other

 

 

 

 

 

 

 

 

 

Artificial staple fibres, carded,

 

157.

55.07

5507.00.00

combed or otherwise processed

 

 

 

 

for spinning.

 

 

 

 

 

 

158.

71.02

7102.21.00

Unworked or simply sawn,

 

cleaved or bruted

 

 

 

 

 

 

 

 

 

 

159.

72.05

All H.S code

Granules and powders, of pig

 

iron, spiegeleisen, iron or steel.

 

 

 

 

 

 

160.

84.07

8407.10.00

Aircraft Engine

 

 

 

 

 

 

161.

84.07

8407.90.90

Other

 

 

 

 

 

 

162.

84.08

8408.90.90

Other

 

 

 

 

 

 

163.

84.21

8421.29.20

Haemodialyser (Artificial

 

Kidney)

 

 

 

 

 

 

 

 

 

 

164.

84.43

8443.32.10

Computer printer

 

 

 

 

 

 

165.

84.43

8443.99.10

Toner cartridge/Inkjet cartridge

 

for Computer Printer

 

 

 

 

 

 

 

 

 

 

166.

84.43

8443.99.20

Other parts for Computer Printer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

167.

 

84.7

8470.50.00

Cash registers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Automatic data processing

 

 

 

 

 

 

 

 

 

machines and units thereof;

 

 

 

 

 

 

 

magnetic or optical readers,

 

 

 

168.

 

84.71

All H.S code

machines for transcribing

data on

 

 

 

 

to data media in coded form and

 

 

 

 

 

 

 

machines for processing such

 

 

 

 

 

 

 

data, not elsewhere specified or

 

 

 

 

 

 

 

included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parts and accessories of the

 

 

 

169.

 

84.73

8473.30.00

machines of heading No.84.71 of

 

 

 

 

FIRST SCHEDULE of Customs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Act, 1969

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170.

 

85.17

8517.61.00

Base stations

 

 

 

 

 

 

 

 

 

 

 

 

 

171.

 

85.17

8517.62.10

Transmitting and receiving

 

 

 

 

apparatus

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

172.

 

85.17

8517.62.20

Telephonic or telegraphic

 

 

 

 

 

 

switching apparatus

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

173.

 

85.17

8517.62.30

Modem; Ethernet interface card;

 

 

 

 

network switch; hub; router

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

174.

 

85.23

8523.29.12

Operating systems; development

 

 

 

 

tools

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

175.

 

85.23

8523.29.90

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

176.

 

85.23

8523.49.21

Operating systems; development

 

 

 

 

tools

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

177.

 

85.23

8523.49.29

Other computer software

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

178.

 

85.23

8523.49.90

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

179.

 

85.23

8523.51.10

Flash memory card or similar

 

 

 

 

media

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180.

 

85.23

8523.59.10

Proximity Cards and tags

 

 

 

 

 

 

 

 

 

 

 

 

 

181.

 

85.25

8525.50.90

Transmission apparatus: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                               

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

Transmission apparatus

 

182.

85.25

8525.60.90

incorporating reception apparatus:

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

Cathode-ray tube monitors: -

 

 

 

 

Capable of directly connecting to

 

183.

85.28

8528.42.00

and designed for use with an

 

 

 

 

automatic data processing

 

 

 

 

machine of heading 84.71

 

 

 

 

 

 

184.

85.28

8528.52.10

Computer monitor size not

 

exceeding 22 inch

 

 

 

 

 

 

 

 

 

 

185.

85.44

8544.70.00

Optical fibre cables

 

 

 

 

 

 

186.

87.02

8702.90.11

Built-up, Double Decker bus:

 

Using CNG/LPG/LNG as fuel

 

 

 

 

 

187.

87.13

8713.10.00

Carriages for disabled persons-

 

Not mechanically propelled

 

 

 

 

 

 

 

 

 

 

 

 

 

Aeroplanes and other aircraft, of

 

188.

88.02

8802.20.00

an unladen weight not exceeding

 

 

 

 

2,000 kg

 

 

 

 

 

 

 

 

 

Aeroplanes and other aircraft, of

 

189.

88.02

8802.30.00

an unladen weight exceeding

 

2,000 kg but not exceeding

 

 

 

 

 

 

 

 

15,000 kg

 

 

 

 

 

 

 

 

 

Aeroplanes and other aircraft, of

 

190.

88.02

8802.40.00

an unladen weight exceeding

 

 

 

 

15,000 kg

 

 

 

 

 

 

 

 

 

Parts of goods of heading 88.01

 

191.

88.03

All H.S code

or 88.02 of FIRST SCHEDULE

 

 

 

 

of Customs Act, 1969

 

 

 

 

 

 

192.

90.18

9018.90.20

Hemo dialysis machine/Baby

 

incubator/Baby warmer

 

 

 

 

 

 

 

 

 

 

 

 

 

Angiographic catheter, guide

 

193.

90.18

9018.90.30

catheter, guide wire, introducer

 

sheath, PTCA dilatation

 

 

 

 

 

 

 

 

chatherter, balloons, stents

 

 

 

 

 

 

194.

90.21

9021.29.00

Artificial teeth and dental fittings:

 

Other

 

 

 

 

 

 

 

 

 

 

195.

90.21

9021.31.00

Other artificial parts of the body:

 

Artificial joints

 

 

 

 

 

 

 

 

 

 

196.

90.21

9021.39.00

Other artificial parts of the body:

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

 

Heading

H.S. Code

Description

 

 

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197.

 

90.21

9021.40.00

Hearing aids, excluding parts and

 

 

 

 

 

 

 

 

accessories

 

 

 

 

 

 

 

 

 

 

 

 

 

 

198.

 

91.01

9101.19.10

Specially designed for the use of

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

199.

 

91.01

9101.29.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

200.

 

91.01

9101.91.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201.

 

91.01

9101.99.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

202.

 

91.02

9102.11.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

203.

 

91.02

9102.19.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

204.

 

91.02

9102.21.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

205.

 

91.02

9102.29.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

206.

 

91.02

9102.91.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

207.

 

91.02

9102.99.10

Specially designed for the use of

 

 

 

 

 

 

 

 

the blind

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

208.

 

96.12

9612.10.10

Ribbons: Computer printer

 

 

 

 

 

 

 

 

 

ribbons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Double  decker  bus  run  by

 

 

 

 

 

 

 

 

compressed natural gas (CNG) or

 

 

 

 

209.

 

--

--

any bus having a capacity of forty

 

 

 

 

 

or more seats run by compressed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

natural gas (CNG) (H.S. Heading

 

 

 

 

 

 

 

 

87.02)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital machinery enjoying-

 

 

 

 

 

210.

 

--

--

(i) concessionary rate of import

 

 

 

 

 

duty; or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii) exemption from import duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Triple super phosphates, DAP

 

 

 

 

 

 

 

 

 

fertilizer, MOP fertilizer and NPK

 

 

 

 

211.

 

--

--

fertilizer, ammonium sulfate,

 

 

 

 

 

 

 

 

 

potassium sulfate, magnesium

 

 

 

 

 

 

 

 

 

sulfate and solubor (boron)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212.

 

--

--

Spares & equipments mentioned

 

 

 

 

 

in poultry S.R.O:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                         
 

 

 

Provided further that the collection of tax under this rule shall not apply in the case of import from Bhutan of the following goods specified in the Table-4 below:—

 

Table-4

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

(1)

(2)

(3)

(4)

 

 

 

 

 

 

 

 

All H. S.

Cabbages, cauliflowers, kohlrabi,

 

1.

07.04

kale and similar edible brassicas,

 

Code

 

 

 

fresh or chilled.

 

 

 

 

 

 

 

 

 

 

2.

07.08

All H. S.

Leguminous vegetables, shelled or

 

Code

unshelled, fresh or chilled.

 

 

 

 

 

 

 

 

 

3.

07.09

All H. S.

Other vegetables, fresh or chilled.

 

Code

 

 

 

 

 

 

 

 

 

 

4.

08.05

0805.10.10

Oranges: Wrapped/canned upto 2.5

 

kg

 

 

 

 

 

 

 

 

 

 

5.

08.05

0805.10.90

Oranges: Other

 

 

 

 

 

 

6.

08.08

All H. S.

Apples, pears and quinces, fresh.

 

Code

 

 

 

 

 

 

 

 

 

 

 

 

 

Fruits of the genus Capsicum or of

 

7.

09.04

0904.21.10

the genus Pimenta,:

 

dried or neither crushed or ground:

 

 

 

 

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

 

 

 

Fruits of the genus Capsicum or of

 

8.

09.04

0904.21.90

the genus Pimenta,:

 

dried or neither crushed or ground:

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

Cardamoms:

 

9.

09.08

0908.31.10

Neither Crushed or ground:

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

10.

09.08

0908.31.90

Cardamoms:

 

Neither Crushed or ground: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Cardamoms:

 

11.

09.08

0908.32.10

Crushed or ground:

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

12.

09.08

0908.32.90

Cardamoms :

 

Crushed or ground: other

 

 

 

 

 

 

 

 

 

 

 

 

 

Ginger:

 

13.

09.10

0910.11.10

Neither Crushed or ground:

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

14.

09.10

0910.11.90

Ginger:

 

Neither Crushed or ground: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

(4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ginger:

 

 

 

 

 

15.

09.10

0910.12.10

Crushed or ground:

 

 

 

 

 

 

Wrapped/canned upto 2.5 kg

 

 

 

 

 

 

 

 

 

 

 

 

16.

09.10

0910.12.90

Ginger:

 

 

 

 

 

Crushed or ground: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17.

13.01

1301.90.00

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fruit juices (including grape must)

 

 

 

 

 

All H. S.

and vegetable juices, unfermented

 

 

 

18.

20.09

not containing added spirit,

 

 

 

 

Code

 

 

 

 

 

whether or not containing added

 

 

 

 

 

 

 

 

 

 

 

 

 

sugar or other sweetening matter.

 

 

 

 

 

 

 

 

 

 

 

 

19.

25.16

2516.90.10

Boulder stone

 

 

 

 

 

 

 

 

 

 

 

 

20.

25.18

2518.10.00

Dolomite, not calcined or sintered

 

 

 

 

 

 

 

 

 

 

21.

25.18

2518.20.00

Calcined or sintered dolomite

 

 

 

 

 

 

 

 

 

 

22.

25.18

2518.30.00

Dolomite ramming mix

 

 

 

 

 

 

 

 

 

 

23.

25.20

2520.10.10

Gypsum; anhydrite: Gypsum,

 

 

 

imported as fertilizer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24.

25.20

2520.10.90

Gypsum; anhydrite: Other

 

 

 

 

 

 

 

 

 

 

 

 

 

Imported by VAT registered lime

 

 

 

25.

25.21

2521.00.10

or cement or calcium carbonate

 

 

 

 

 

 

manufacturers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26.

25.21

2521.00.90

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Calcium carbonate: Imported by

 

 

 

27.

28.36

2836.50.10

VAT registered calcium carbonate

 

 

 

 

 

 

filler manufacturers

 

 

 

 

 

 

 

 

 

 

28.

28.36

2836.50.90

Calcium carbonate: Other

 

 

 

 

 

 

 

 

 

 

 

 

All H.S

Wood in the rough, whether or not

 

 

 

29.

44.03

stripped of bark or sapwood, or

 

 

 

 

code

 

 

 

 

 

roughly squared.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hoopwood; split poles; piles,

 

 

 

 

 

 

pickets and stakes of wood,

 

 

 

 

 

 

pointed but not sawn lengthwise;

 

 

 

 

 

All H.S

wooden sticks, roughly trimmed

 

 

 

30.

44.04

but not turned, bent or otherwise

 

 

 

 

code

 

 

 

 

 

worked, suitable for the

 

 

 

 

 

 

 

 

 

 

 

 

 

manufacture of walking-sticks,

 

 

 

 

 

 

umbrellas, tool

handles or the like;

 

 

 

 

 

 

chip wood and the like.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Heading

H.S. Code

Description

 

No.

 

 

 

 

 

 

(1)

(2)

(3)

(4)

 

 

 

 

 

 

Sl

Heading

H.S. Code

Description

 

no.

 

 

 

 

 

 

31.

44.05

All H.S

Wood wool; wood flour.

 

code

 

 

 

 

 

 

 

 

 

 

32.

72.02

7202.21.00

Ferro-silicon: Containing by

 

weight more than 55% of silicon

 

 

 

 

 

 

 

 

 

 

33.

72.07

7207.19.00

Other:

 

 

 

 

 

 

 

Provided further that where the importer or the income from import, which is subject to tax at source under section 53, is exempted from tax or is subject to a reduced tax rate in an income year, the Board may on an application made by the importer in this behalf gives a certificate in writing that for the said income year no tax shall be collected under this rule or tax collected under this rule shall be at a proportionately reduced rate, as the case may be.

 

Explanation.— In this rule, the words "value of the imported goods" shall mean the value of the imported goods as determined in accordance with the provisions of section 25 of the Customs Act, 1969 (Act No. IV of 1969).”;

 

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 1Subs.by এস,আর, ও নং ২৫৭-আইন/আয়কর/২০১৭,তাং ০১/০৮/২০১৭

 
 
 
 
 
 
 

 

 

 

       

 

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