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Effective rate of export duty on all items other than iron ores lumps, fines and pellets and de-oiled rice bran cake - 27/2011 - Customs -TariffExtract Notification No. 27/2011-Customs New Delhi, the 1 st March, 2011 G.S.R. 153 (E).- 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 notifications of the Government of India in the Ministry of Finance (Department of Revenue) issued vide notification No.100/89-Customs, dated the 1 st March,1989 [ G.S.R 315 (E), dated the 1 st March,1989], No. 135/1994-Customs, dated the 24 th June,1994 [G.S.R 528 (E),dated the 24 th June,1994], No.133/2000-Customs, the 17 th October, 2000 [ G.S.R 794 (E),; dated the 17 th October,2000], No.66/2008 -Customs, dated the 10 th May, 2008 [G.S.R 359 (E), dated the 10 th May, 2008], No.79/2008-Customs,dated the 13 th June, 2008 [G.S.R 458 (E) dated the 13 th June,2008] and No. 146/2009-Customs, dated the 24 th December,2009 [G.S.R 925 (E),dated the 24 th December,2009], except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling under Chapter or heading or sub-heading or tariff item of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Table S.No. Chapter or heading or sub-heading or tariff item Description of goods Rate of Duty (1) (2) (3) (4) 53 [ 1. 0703 10 Onions 57 [ 20% ]] 52 [ 1A ] . 0901 Coffee Nil 2. 0902 Tea Nil 3. 090411 Black pepper Nil 4. 3 [ 0908 31, 0908 32 ] Cardamom Nil 5. 091030 Turmeric, in powder form Nil 6. 091030 Turmeric, in any other form Nil 58 [ 6A. 1006 10 90 Rice in the husk (paddy or rough) 60 [ nil ] 6B. 1006 20 00 Husked (brown) rice 61 [ nil ] 6C. 1006 30 10 Rice, parboiled 62 [ nil ] ] 7. 10063020 Basmati rice Nil 59 [ 7A. 1006 30 90 Semi-milled or wholly-milled rice, whether or not polished or glazed (other than Parboiled rice and Basmati rice) Nil ] 8. 4 [ 1202 30, 120241 ] Groundnut in shell Nil 9. 5 [ 1202 42 ] Ground nut kernel Nil 23 [9A *** *** 10. 2305 De-oiled ground nut oil cakes Nil 11. 2305 De-oiled ground nut meal (solvent extracted variety) Nil 12. 2306 De-oiled Rice bran oil cake 7 [Nil] 13. 2309 Animal feed Nil 14. 2401 Tobacco unmanufactured Nil 15. 250850 Sillimanite Nil 16. 250850 Kyanite Nil 17. 251110 Barytes Nil 18. 2516 Granite (including black granite) porphyry and basalt, all sorts Nil 19. 2525, 6814 Mica including fabricated mica Nil 20. 25262000 Steatite (talc) Nil 43 [ 20A. 2601 11 21, 2601 11 22, 2601 11 41, 2601 11 42 All Goods Nil 20C 2601 11 All Goods, other than goods mentioned in S.No. 20A 30% 20D 2601 12 All Goods, other than iron ore pellets 30% ] 35 [ 20A * ** * ] 32 [ 20B ** ** ] 1 [ 21. * ** *] 22. * ** *] 23 26011210 Iron ore pellets 44 [ Nil ] 24. 2602 Manganese ore Nil]]] 8 [24A 2606 00 10 Bauxite (natural), not calcined 19 [ 15% ] 24B 2606 00 20 Bauxite (natural), calcined 20 [ 15% ] 22 [ 24BA * ** * ] 24C 2614 00 10 Ilmenite, unprocessed 10% 24D 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) 14 [2.5%]] 26 [24E 2606 00 90 Other aluminium ores including laterite 15% ] 24F 2606 00 90 All goods, other than goods mentioned at serial number 24E Nil ] 25. 28201000 Manganese dioxide Nil 55 [ 25A. 4101 20 10, 4101 20 90, 4101 50 10, 4101 50 90, 4101 90 10, 4101 90 90, 4102, or 4103 Raw hides and skins or Raw skins (excluding raw hides and skins of buffalo) 40% 25B. 4101 20 20, 4101 50 20, or 4101 90 20 Raw hides and skins of buffalo 30% 25C. 4104 63 [ Tanned hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather ] 20% 25D. 4105 64 [ Tanned skins of sheep or lambs, other than E.I. tanned leather ] 20% 25E. 4106 65 [ Tanned hides and skins of other animals, other than E.I. tanned leather ] 20% 25F. 4104, 4105, or 4106 E.I. tanned leather Nil 25G. 41 finished leather of goat, sheep and bovine animals and of their young ones Nil 25H. 4301 Raw furskins 40% 25I. 4302 Tanned or dressed furskins 20% ] 66 [ 25J. 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00 or 4106 92 00 Crust leather (hides and skins) Nil ] 56 [ 26 * ** * 27 * ** * 28 * ** * 29 * ** * 30 * ** * 31 * ** * 32 * ** * 33 * ** * 34 * ** * 35 * ** * 36 * ** * 37 * ** * 38 * ** * 38A * ** * 38B * ** * 39 * ** * ] 40. 5101 Raw wool Nil 41. 5201 Raw cotton Nil 42. 5202 Cotton waste, all sorts Nil 43. 5308 Coir yarn 9 [ Nil ] 44. Any Chapter Jute manufacturers (including manufactures of Bimplipatam jute or of mesta fibre) Not elsewhere specified when not in actual use as covering, receptacles or binding for other goods Nil 45. 5310, 6305 Hessian cloth and bags- (a) Carpet backing (b) Other hessian cloth (including narrow backing cloth) and bags when not in actual use as covering, receptacles or binding for other goods Nil 46. 5310 Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof when not in actual use as covering, receptacles or binding for other goods Nil 47. 5310 Sacking (cloth, bags, twist, yarn, rope, and twine) when not in actual use as covering, receptacles or binding for other goods Nil 48. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 45 [ Nil ] 49. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%. in lumps, pellets or similar forms Nil 50. 7204 Ferrous waste and scrap, remelting scrap ingots of iron or steel 15% 51. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel Nil 52. 7206 Iron and non-alloy steel in ingots or other primary forms Nil 53. 7207 Semi-finished products of iron or non-alloy steel Nil 54. 7208 Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated 46 [ Nil ] 55. 7209 Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated 47 [ Nil ] 40 [ 56. 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 48 [ Nil ] 56A. 7212 Flat rolled products of iron or non-alloy steel, clad, plated or coated Nil ] 57. 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 49 [ Nil ] 58. 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 50 [ Nil ] 59. 7215 Other bars and rods of iron or non-alloy steel Nil 60. 7216 Angles, shapes and sections of iron or non-alloy steel Nil 61. 7217 Wire of iron or non-alloy steel Nil 51 [ 61A. 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more Nil 61B. 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel Nil 61C. 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel Nil ] 62. 7303, 7304, 7305,7306 Tubes and pipes, of iron or steel Nil 27 [62A. 8545 11 00 Electrodes of a kind used for furnaces Nil] 34 [ 63. * ** * 64. * ** * ] 28 [65. 1701 Raw sugar, white or refined sugar Nil] Explanation .- For the purpose of this notification, finished leather of goat, sheep and bovine animals and of their young ones means the leather which complies with the terms and conditions specified in the Public Notice of the Government of India in the Ministry of Commerce No. 2 [ 21/2009-14, dated the 1st December, 2009 ] , as amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation) Act, 1992(22 of 1992). [F.No. 334/3/2011-TRU] (Sanjeev Kumar Singh) Under Secretary to the Government of India *************** NOTES:- 1 . Omitted vide Notification No. 129/2011-Cus, dated 30-12-2011, before it was read as:- 21. 260111 Iron ore and concentrates (Non -Agglomerated ) 20% 22. 260112 Iron ore and concentrates, (Agglomerated) other than iron ore pellets 20% 2 . Substituted vide Notification No. 10/2012-Cus, dated 17/03/2012, before it was read as:- 3/ITC (PN)/92-97, dated the 27th May, 1992 3 . Substituted vide Notification No. 117/2011-Cus, dated 29/12/2011, before it was read as;- 090830 4 . Substituted vide Notification No. 117/2011-Cus, dated 29/12/2011, before it was read as;- 120210 5 . Substituted vide Notification No. 117/2011-Cus, dated 29/12/2011, before it was read as;- 120220 . 6 . Inserted vide Notification No. 15 /2013-Customs, dated 01/03/2013. 7 . Substituted vide Notification No. 15 /2013-Customs, dated 01/03/2013. , before it was read as 10% . 8 . Inserted vide Notification No. 15 /2013-Customs, dated 01/03/2013. 9 . Inserted vide Notification No. 15 /2013-Customs, dated 01/03/2013. 10 . Substituted vide Finance Act 2013 w.e.f. 1st day of March, 2011 , before it was read as 721030, 721230 11 . Inserted vide Notification No. 3/2014 - Customs dated the January 27, 2014, before it was read as, Nil 12 . Substituted vide Notification No. 15/2014-Customs dated 11th July, 2014 , before it was read as, 10% 13 . Substituted vide Notification No. 15/2014-Customs dated 11th July, 2014 , before it was read as, 10% 14 . Substituted vide Not. 08/2015 - Dated 1-3-2015 before it was read as, 5% 15 . Inserted vide Not. 30/2015 - Dated 30-4-2015 16 . Inserted vide Not. 50/2015 - Dated 16-10-2015 17 . Substituted vide Not. 1/2016 - Dated 4-1-2016, before it was read as, 11 [5%] 18 . Substituted vide Not. 15/2016 - Dated 1-3-2016 , before it was read as, 15 [20A 2601 11 41, 2601 11 42 All goods 10%] 19 . Substituted vide Not. 15/2016 - Dated 1-3-2016 , before it was read as, 12 [20%] 20 . Substituted vide Not. 15/2016 - Dated 1-3-2016 , before it was read as, 13 [20%] 21 . Inserted vide Not. 15/2016 - Dated 1-3-2016 22 . Omitted vide Not.35/2016 - Dated 26-5-2016 , before it was read as, 21 [24BA 2610 Chromium ores and concentrates, all sorts. Nil] 23 . Omitted vide Not. 37/2016 - Dated 16-6-2016 before it was read as, 6 [9A 1701 Raw sugar, white or refined sugar Nil] 24 . Inserted vide Not. 41/2016 - Dated 6-7-2016 25 . Inserted vide Not. 43/2016 - Dated 26-7-2016 , 26 . Inserted vide Not. 3/2017 - Dated 2-2-2017 27 . Inserted vide Notification No. 23/2018 - Dated 02-02-2018 28 . Inserted vide Notification No. 30/2018 - Dated 20-03-2018 29 . Substituted vide Notification No. 51/2018-Customs dated 09-07-2018 before it was read as the first day of April, 2018 30 . Substituted vide Notification No. 27/2019-Customs dated 06-07-2019 before it was read as 15% 31 . Inserted vide Notification No. 27/2019-Customs dated 06-07-2019 38A 41 Hides, skins and leathers, tanned and untanned, all sorts 40 32 . Omitted vide Notification No. 10/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 before it was read as 16 [ 20B 2601 11, 2601 12 All goods, of National Mineral Development Corporation (NMDC) origin when exported by MMTC Limited, under the Long Term Agreement (hereinafter referred to as LTA), to Japan and South Korea subject to the condition that the exporter shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from the Director concerned of MMTC Limited to the effect that the said goods are of NMDC origin and are meant for export under the LTA to Japan and South Korea. Provided that not hing contained in this entry shall have effect on or after 29 [ the 31st day of March, 2021 ] . 10%] 33 . Inserted vide Notification No. 10/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 34 . Omitted vide Notification No. 10/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 before it was read as 24 [63. 1701 Sugar exported against a valid Advance Authorization issued by the Regional Authority that is to say the Director General of Foreign Trade appointed under section 6 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorized by him to grant an authorization under the said Act subject to the conditions that: (a) Exports are effected in proportion to the import of raw sugar against the said Advance Authorization; (b) Advance Authorization holder has not got the said Authorization invalidated; (c) Advance Authorization holder has not procured raw sugar from the domestic market; (d) At the time of clearance of export consignment at port, the exporter submits a copy of the bill of entry as documentary proof of import of raw sugar under the said Advance Authorization to the jurisdictional proper officer of customs. Nil] 25 [64. 1701 Organic sugar upto 10,000 MT in a year beginning with October and ending with September subject to the following conditions: (i) The export of organic sugar is done in terms of the Public Notice No.73 (RE-2013)/2009-2014 dated 18th November, 2014 and No.10/2015-2020 dated 5th May, 2015 of the DGFT; and (ii) The exporter produces a Registration-cum-Allocation Certificate (RCAC) issued by the Agricultural and Processed Food Products Export Development Authority (APEDA) certifying the quantity of export of organic sugar eligible to be exported by claiming exemption from export duty: Provided that for the period ending with 30th September 2016, the exemption shall be restricted to 2500 MT. Nil 35 . Omitted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, 18 [20A 2601 11 21, 2601 11 22, 2601 11 41, 2601 11 42 All goods Nil] 36 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, 17 [Nil] 37 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, Nil 38 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, Nil 39 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, Nil 40 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, 56. 10 [ 7210, 7212 ] Flat rolled products of iron or non-alloy steel, plated or coated with zinc Nil 41 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, Nil 42 . Substituted vide NOTIFICATION NO. 29/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 before it was read as, Nil 43 . Inserted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 44 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 36 [ 45% ] 45 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 37 [ 15% ] 46 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 38 [ 15% ] 47 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 39 [ 15% ] 48 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 15% 49 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 41 [ 15% ] 50 . Substituted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 before it was read as, 42 [ 15% ] 51 . Inserted vide NOTIFICATION NO. 58/2022-Customs dated 18-11-2022 w.e.f. 19-11-2022 52 . Re-Numbered vide NOTIFICATION NO. 62/2023-Customs dated 28-10-2023 w.e.f. 29-10-2023 before it was read as, 1 53 . Inserted vide NOTIFICATION NO. 62/2023-Customs dated 28-10-2023 w.e.f. 29-10-2023 54 . Substituted vide NOTIFICATION NO. 24/2024-Customs dated 03-05-2024 w.e.f. 04-05-2024 before it was read as, Nil 55 . Inserted vide Notification No. 37/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 56 . Omitted vide Notification No. 37/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 26. 41 E.I. tanned leather 30 [ Nil ] 27. 41 Snake skin 10% 28. 41 Finished leather of goat, sheep and bovine animals and of their young ones Nil 29. 41 Clothing leather fur suede/ hair, hair-on suede/ shearing suede leathers (as per ISI norms 8170) Nil 30. 41 Fur leathers Nil 31 41 Cuttings and fleshing of hides and skins used as raw materials for manufacturing animal glue gelatin Nil 32. 41 Luggage leather- case hide or side/suit case/ hand bag luggage/ cash bag leather 25% 33. 41 Industrial leathers, namely:- (i) Cycle saddle leathers 15% (ii) Hydraulic/ packing/ belting/ washer leathers 15% (iii) Industrial harness leather 25% 34. 41 Picking band leathers 15% 35. 41 Strap/ combing leathers 15% 36. 41 Miscellaneous leathers, namely:- (i) Book binding leathers Nil (ii) Skiver leathers Nil (iii) Transistor case/ camera case leathers 25% 37. 41 Fur of domestic animals, excluding lamb fur skin Nil 38. 41 Shoe upper leathers, namely:- (i) Bunwar leather Nil (ii) Kattai/ slipper/ sandal leather Nil (iii) Chrome tanned sole leather Nil 31 [38A 41 Hides, skins and leathers, tanned and untanned, all sorts 40 ] 33 [ 38B. 4101 Raw hides and skins of buffalo 30% ] 39. 4301 Raw fur lamb skins 10% 57 . Substituted vide Notification No. 43/2024-Customs dated 13-09-2024 w.e.f. 14-09-2024 before it was read as, 54 [ 40% ] 58 . Inserted vide Notification No. 44/2024-Customs dated 27-09-2024 59 . Inserted vide Notification No. 44/2024-Customs dated 27-09-2024 60 . Substituted vide Notification No. 46/2024-Customs dated 22-10-2024 before it was read as, 10% 61 . Substituted vide Notification No. 46/2024-Customs dated 22-10-2024 before it was read as, 10% 62 . Substituted vide Notification No. 46/2024-Customs dated 22-10-2024 before it was read as, 10% 63 . Substituted vide Notification No. 03/2025-Customs dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, Tanned or crust hides and skins of bovine (including buffalo) or equine animals, other than E.I. tanned leather 64 . Substituted vide Notification No. 03/2025-Customs dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, Tanned or crust skins of sheep or lambs, other than E.I. tanned leather 65 . Substituted vide Notification No. 03/2025-Customs dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, Tanned or crust hides and skins of other animals, other than E.I. tanned leather 66 . Inserted vide Notification No. 03/2025-Customs dated 01-02-2025 w.e.f. 02-02-2025
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