Co-ordinated by : Kerala Agricultural University & Indian Institute of Information Technology & Management - Kerala




Tariff (Import Duty)


Tariff or import duty is a schedule of duties imposed by a country on imported goods. The obective of impossing duty is to regulate import inorder to protect the national interest. Import duty is levied according to product lines based on HS code. India has more than 5100 product lines listed according to the UN HS code. The rate of customs duties livied for these product lines are given under first schedule of the Indian customs tariff act 1975. 

The applied rates of tariffs depend on the following factors.

  1. The bound rate committed by the country.

  2. The current state of import of the product.

  3. The extent of preferential access given to certain trading partners.

  4. International prices privailing for the commodity.

Hence the effective tariff rates may vary from time to time depending on the change in international price and value of rupees and such other factors.

Animal Husbandry and fisheries products

Sl No:

Description of goods

Unit

Standard Rate of duty (%)

1

Live Animals, Birds, Poultry and others

Unit

30

2

 

Meat and Meat products (Fresh, Frozen or Chilled)

Kg

30

Cuts offal of Poultry (Fresh or Chilled and Frozen)

Kg

100

3

Live Fish, Fish, Fish meat and Fish products

Kg

30

4

 

 

Milk and Milk Products

Kg

30

Butter, other fats and Dairy Spreads

Kg

40

Skimmed milk, Milk food, Natural Honey and others

Kg

60

5

Products of Animal Origin (Hair, skin, bones etc.

Kg

30

6

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal
or vegetable waxes

Kg

100

Pig fats and poultry fats, Marine and fish fats, Animal fats wool grease etc.

Kg

30

Fats of bovine animals, sheep or goats

Kg

15

Soya been oil, Olive oil vergin

Kg

45

Mustard oil, rape oil

Kg

75

7

Preparations of meat, of fish or of crustaceans, molluscs
or other aquatic invertebrates

Kg

30

Sausages And Similar Products

Kg

100

 

Agriculture related products

Sl No:

Description of goods

Unit

Standard Rate of duty (%)

1

 

 

Vegetable Products (Live plants, Flowers

Kg

10

Cut flowers, Flower buds (Fresh, dried, dyed etc.

Kg

60

Mosses, lichens and others

Kg

30

2

Vegetables

Kg

30

Garlic

Kg

100

3

Fruits and Nuts

Kg

30

Coconut

Kg

70

Almond In shell

Kg

(Rs) 35

Almond Shelled

Kg

(Rs) 100

Betel Nuts Whole, split, ground and others

Kg

100

Orange, Lemon

Kg

40

Grape Fruit, Plums and Sloes

Kg

25

Apples

Kg

50

Pears and quinces

Kg

35

4

Tea, coffee, mate

Kg

100

Pepper, Cardamom, Cloves

Kg

70

Vanilla, Cinnamon, Nutmeg, Ginger, Saffron, Turmeric, etc. and other seeds and spices

Kg

30

5

Cereals

Kg

Free

Wheat and Muslin

Kg

100

Maize seed, Rice parboiled, Basmati, Jawar, bajra, ragi

Kg

70

Maize other

Kg

60

Rice in husk, husked, broken rice, grain sorghum

Kg

80

6

Products of Milling industry: Malt, starches, inulin, wheat, wheat gluten

Kg

30

Malt not roasted

Kg

40

Maize starch, sago, manioc starch

Kg

50

7

Oil seeds and oleaginous fruits, miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder

Kg

30

Copra, poppy seeds,

Kg

70

Vegetable seeds

Kg

10

8

Lac; gums, resins and other vegetable saps and extracts

Kg

30

9

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Kg

30

10

Cocoa and cocoa preparations

Kg

30

11

Preparations of cereals, flour, starch or milk; pastry cooks’ products

Kg

30

Malted milk (including powder), tapioca and substitute

Kg

50

Sweets biscuits, Chocolate biscuits

Kg

45

12

Preparations of vegetables, fruit, nuts or other parts of plants

Kg

30

orange and potato preparations

Kg

35

13

Miscellaneous edible preparations

Kg

30

Soft drink concentrates

Kg

160

14

Residues and waste from the food industries; prepared animal fodder

Kg

30

 

Fertilizers

Sl No:

Description of goods

Unit

Standard Rate of duty (%)

1

Fertilisers

Kg

12.5

Ammonium sulphate, Potassium sulphate etc.

Kg

5

Sodium nitrate

Kg

Free

 

Rubber and Rubber products

Sl No:

Description of goods

Unit

Standard Rate of duty (%)

1

Natural Rubber-Pre vulcanised, Other than pre vulcanised

Kg

70

Natural rubber in other forms

Kg

25

Rubber and articles thereof

Kg

12.5

 

Carpets and textile products

Sl No:

Description of goods

Unit

Standard Rate of duty (%)

1

Carpets and other textile floor coverings

Kg

12.5

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