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Concessional rate of duty on specified goods of Sri Lankan origin imported from Sri Lanka - 026/2000 - Customs -TariffExtract Concessional rate of duty on specified goods of Sri Lankan origin imported from Sri Lanka. 1 st March, 2000 Notification No 26 /2000-Customs 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 specified in column (3) 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(2) of the said Table, 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, subject to the following conditions, namely:- (1) the importer proves to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs,as the case may be, in accordance with the Customs Tariff (Determination of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of India in the Ministry of Finance(Department of Revenue) No. 19 /2000-Customs (N.T), dated the 1st March, 2000 that the goods in respect of which the benefit of this exemption is claimed are of the origin of Sri Lanka; (2) in respect of articles of apparel and clothing accessories specified in LIST 3 of the Table,- (i) the exemption shall apply to a quantity of imports, not exceeding 8 million pieces, computed from the 1st day of January, in a calendar year, 1 [***]: Provided that total quantity of imports shall not exceed 6 million pieces in respect of goods specified in column (2) against S.No.1 of LIST 3 of the said Table. 2 [Provided further that the total quantity of imports shall not exceed 3 million pieces in respect of goods specified in column (2) against S.Nos. 3 to 212 of LIST 3 the said Table.] (ii) 3 [***] (3) Omitted (4) the importer follows the procedure as may be specified by the Government of India from time to time. Explanation : For the purposes of this notification,- (A) 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, 105/99-Customs, dated the 10th August, 1999, 72/2005-Customs, dated the 22nd July, 2005, 67/2006-Customs, dated the 30th June 2006 and 68/2006-Customs, dated the 30th June 2006 (B) calendar year means the period starting from the 1st day of January and ending on the 31st day of December of the same year. (C) in the case of goods specified at S.No.1 in LIST 3, the duty payable after applying the concession specified therein, will be as per the ad valorem rate or specific rate, whichever is higher. ; TABLE S.No. Chapter, Heading No. or Sub-heading No. Description of goods Portion of the applied duty (1) (2) (3) (4) LIST-1 Omitted LIST-2 Omitted 1 51 Wool, Fine or Coarse Animal Hair, Horsehair yarn and woven fabrics 25% 2 52 Cotton 25% 3 53 All goods, other than:- (a) goods falling under sub-headings 5308 10 or 5311 00; and (b) coconut coir falling under 5305 25% 4 54 All goods, other than:- (a) yarn of nylon or other polyamides or polyesters, single, untwisted or with twist not exceeding 50 turns per metre; and (b) goods falling under 34 [ 5402 11 00 ] , 5402 19, 5404 11 00, 5404 12 00, 5404 19 25% 5 55 Man made staple fibres except those falling under sub-heading Nos. 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20 and 5506.30 25% 6 56 All goods, other than:- (a) goods falling under sub-heading 5607 90 (excluding twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics of jute or textile bast fibres of heading 5303; and (b) goods falling under 5609 25% 7 58 Special woven fabrics, tufted textile fabrics, lace tapestries, trimmings,embroidery 25% 8 59 Impregnated coated covered or laminated textile fabrics, textile articles of a kind suitable for industrial use 25% 9 3006 10 or 60 Knitted or crocheted fabrics 25% 10 63 Other made up textile articles, sets, worn clothing and worn textile articles 25% LIST-3 1. 6203.42, 6205.20, 6204.62, 6206.30, 6105.10, 6212.10, 6206.40, 6109.10, 6203.33, 6109.90, 6110.30, 6204.33, 6204.69, 6203.43, 6204.43, 6110.20, 6208.92, 6110.90, 6204.42, 6106.10, 6204.49, 6211.42, 6203.39, 6205 90 (except men's or boys' shirts of wool or fine animal hair), 6204.39, 6105.20, 6108.22, 6204.44, 6106.90 6203.49, 6203.32, 6208.11, 6204.13, 6107.11, 6201.93, 6106.20, 6108.21 All goods 100% 2. 61 or 62 All goods, other than those specified in S.No.1 above 75% 4 [3 6101 20 00 All goods 100% 4 6101 30 All goods 100% 5 6101 90 All goods 100% 6 6102 10 00 All goods 100% 7 6102 20 00 All goods 100% 8 6102 30 All goods 100% 9 6102 90 All goods 100% 10 6103 10 All goods 100% 11 6103 22 00 All goods 100% 12 6103 23 00 All goods 100% 13 6103 29 All goods 100% 14 6103 31 00 All goods 100% 15 6103 32 00 All goods 100% 16 6103 33 00 All goods 100% 17 6103 39 All goods 100% 18 6103 41 00 All goods 100% 19 6103 42 00 All goods 100% 20 6103 43 00 All goods 100% 21 6103 49 All goods 100% 22 6104 13 00 All goods 100% 23 6104 19 All goods 100% 24 6104 22 00 All goods 100% 25 6104 23 00 All goods 100% 26 6104 29 All goods 100% 27 6104 31 00 All goods 100% 28 6104 32 00 All goods 100% 29 6104 33 00 All goods 100% 30 6104 39 All goods 100% 31 6104 41 00 All goods 100% 32 6104 42 00 All goods 100% 33 6104 43 00 All goods 100% 34 6104 44 00 All goods 100% 35 6104 49 All goods 100% 36 6104 52 00 All goods 100% 37 6104 53 00 All goods 100% 38 6104 59 All goods 100% 39 6104 61 00 All goods 100% 40 6104 62 00 All goods 100% 41 6104 63 00 All goods 100% 42 6104 69 All goods 100% 43 6105 10 All goods 100% 44 6105 20 All goods 100% 45 6105 90 All goods 100% 46 6106 10 00 All goods 100% 47 6106 20 All goods 100% 48 6106 90 All goods 100% 49 6107 11 00 All goods 100% 50 6107 12 All goods 100% 51 6107 19 All goods 100% 52 6107 21 00 All goods 100% 53 6107 22 All goods 100% 54 6107 29 All goods 100% 55 6107 91 All goods 100% 56 6107 99 All goods 100% 57 6108 11 All goods 100% 58 6108 19 All goods 100% 59 6108 21 00 All goods 100% 60 6108 22 All goods 100% 61 6108 29 All goods 100% 62 6108 31 00 All goods 100% 63 6108 32 All goods 100% 64 6108 39 All goods 100% 65 6108 91 00 All goods 100% 66 6108 92 All goods 100% 67 6108 99 All goods 100% 68 6109 10 00 All goods 100% 69 6109 90 All goods 100% 70 6110 11 All goods 100% 71 6110 12 00 All goods 100% 72 6110 19 00 All goods 100% 73 6110 20 00 All goods 100% 74 6110 30 All goods 100% 75 6110 90 00 All goods 100% 76 6111 20 00 All goods 100% 77 6111 30 00 All goods 100% 78 6111 90 All goods 100% 79 6112 11 00 All goods 100% 80 6112 12 00 All goods 100% 81 6112 19 All goods 100% 82 6112 20 All goods 100% 83 6112 31 00 All goods 100% 84 6112 39 All goods 100% 85 6112 41 00 All goods 100% 86 6112 49 All goods 100% 87 6113 00 00 All goods 100% 88 6114 20 00 All goods 100% 89 6114 30 All goods 100% 90 6114 90 All goods 100% 91 6115 All goods 100% 92 6116 10 00 All goods 100% 93 6116 91 00 All goods 100% 94 6116 92 00 All goods 100% 95 6116 93 00 All goods 100% 96 6116 99 All goods 100% 97 6117 10 All goods 100% 98 6117 80 All goods 100% 99 6117 90 00 All goods 100% 100 6201 11 00 All goods 100% 101 6201 12 All goods 100% 102 6201 13 All goods 100% 103 6201 19 All goods 100% 104 6201 91 00 All goods 100% 105 6201 92 00 All goods 100% 106 6201 93 00 All goods 100% 107 6201 99 All goods 100% 108 6202 11 All goods 100% 109 6202 12 00 All goods 100% 110 6202 13 00 All goods 100% 111 6202 19 All goods 100% 112 6202 91 All goods 100% 113 6202 92 All goods 100% 114 6202 93 All goods 100% 115 6202 99 All goods 100% 116 6203 11 00 All goods 100% 117 6203 12 00 All goods 100% 118 6203 19 All goods 100% 119 6203 22 00 All goods 100% 120 6203 23 00 All goods 100% 121 10 [ 6203 29 ] All goods 100% 122 11 [ 6203 31 ] All goods 100% 123 6203 32 00 All goods 100% 124 6203 33 00 All goods 100% 125 6203 39 All goods 100% 126 6203 41 00 All goods 100% 127 12 [ 6203 42 ] All goods 100% 128 6203 43 00 All goods 100% 129 6203 49 All goods 100% 130 6204 11 00 All goods 100% 131 21 [ 62041210, 62041290 ] All goods 100% 132 22 [ 62041310, 62041390 ] All goods 100% 133 6204 19 All goods 100% 134 6204 21 00 All goods 100% 135 6204 22 All goods 100% 136 23 [ 62042310, 62042390 ] All goods 100% 137 6204 29 All goods 100% 138 13 [ 6204 31 ] All goods 100% 139 24 [ 62043210, 62043290 ] All goods 100% 140 25 [ 62043310, 62043390 ] All goods 100% 141 620439 All goods 100% 142 6204 41 All goods 100% 143 6204 42 All goods 100% 144 6204 43 All goods 100% 145 26 [ 62044410, 62044490 ] All goods 100% 146 6204 49 All goods 100% 147 6204 51 00 All goods 100% 148 27 [ 62045210, 62045290 ] All goods 100% 149 28 [ 62045310, 62045390 ] All goods 100% 150 6204 59 All goods 100% 151 6204 61 All goods 100% 152 14 [ 6204 62 ] All goods 100% 153 6204 63 00 All goods 100% 154 6204 69 All goods 100% 155 15 [ 6205 20 ] All goods 100% 156 29 [ 62053010, 62053090 ] All goods 100% 157 6205 90 All goods 100% 158 6206 10 All goods 100% 159 6206 20 00 All goods 100% 160 16 [ 6206 30 ] All goods 100% 161 6206 40 00 All goods 100% 162 6206 90 00 All goods 100% 163 6207 11 00 All goods 100% 164 6207 19 All goods 100% 165 6207 21 All goods 100% 166 6207 22 00 All goods 100% 167 6207 29 00 All goods 100% 168 6207 91 All goods 100% 169 6207 99 All goods 100% 170 6208 11 00 All goods 100% 171 6208 19 All goods 100% 172 17 [ 6208 21 ] All goods 100% 173 6208 22 00 All goods 100% 174 6208 29 All goods 100% 175 6208 91 All goods 100% 176 6208 92 All goods 100% 177 6208 99 All goods 100% 178 18 [ 6209 20 ] All goods 100% 179 6209 30 00 All goods 100% 180 6209 90 All goods 100% 181 30 [ 62101010, 62101020, 62101090 ] All goods 100% 182 6210 20 All goods 100% 183 6210 30 All goods 100% 184 6210 40 All goods 100% 185 6210 50 00 All goods 100% 186 6211 11 00 All goods 100% 187 6211 12 00 All goods 100% 188 6211 20 00 All goods 100% 189 6211 32 00 All goods 100% 190 6211 33 00 All goods 100% 191 19 [ 6211 39 ] All goods 100% 192 6211 41 00 All goods 100% 193 6211 42 All goods 100% 194 31 [ 62114310, 62114390 ] All goods 100% 195 6211 49 00 All goods 100% 196 6212 10 00 All goods 100% 197 6212 20 00 All goods 100% 198 6212 30 00 All goods 100% 199 6212 90 All goods 100% 200 6213 20 00 All goods 100% 201 6213 90 All goods 100% 202 6214 10 All goods 100% 203 6214 20 All goods 100% 204 32 [ 62143010, 62143090 ] All goods 100% 205 33 [ 62144010, 62144090 ] All goods 100% 206 6214 90 All goods 100% 207 20 [ 6215 10 ] All goods 100% 208 6215 20 00 All goods 100% 209 6215 90 All goods 100% 210 6216 00 All goods 100% 211 6217 10 All goods 100% 212 6217 90 All goods 100% ] LIST-4 Omitted LIST-5 - Omitted 1. All goods other than 100% (a) goods mentioned in List 2 and 3 and in Notifications No. 60/2000-Customs, dated the 12 th May, 2000 and 2/2007-Customs dated the 5 th January, 2007 b) goods listed in the Annexure appended to this notification ANNEXURE LIST-1 S.No Heading No/ Sub-heading No Description of goods (1) (2) (3) 0801.11, 7 [ 0801.12 ], 0801.19, 12.03, 1513.11, 22.03, 22.04, 22.05, 22.06, 22.07, 2208, 3006 91 00, 39.15, 39.16, 39.17, 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 39.24, 39.25, 39.26, 40.01, 40.03, 40.04, 40.05, 40.06, 40.07, 40.08, 40.12, 40.16, 40.17, 46.01, 46.02, 48.03, 4808.10, 5 [*****] , 6 [4811.21, 4811.29,] 48.17, 48.21, 4823 61 00, 4823 69 00, 50.01, 50.02, 50.03, 50.04, 50.06, 50.07, 5308.10, 53.11, 5402 11 00, 5402 19, 5402.20, 5402.31, 5402.32, 5402.33, 5402.51, 5402.52, 5402.61, 5402.62, 54.04, 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20, 5506.30, 56.09, 57.01, 57.02, 57.03, 57.04, 57.05, 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09. 61.10, 61.11, 61.12, 61.13, 61.14, 61.15, 61.16, 61.17, 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12, 62.13, 62.14, 62.15, 62.16, 62.17 9 [ All goods except Sake] LIST-1A S.No Heading No/ Sub-heading No Description of goods (1) (2) (3) (a) plastic or similar articles, knitted or crocheted fabrics used for sterile surgical or dental adhesion barriers, whether or not absorbable and falling under 3006 10; (b) carbon or similar copying paper falling under sub-heading 8 [ 4809 90 ] ; (c) tarred, bituminised or asphalted paper and paperboard falling under 4811 10 00; (d) coconut coir falling under 5305; (e) yarn of nylon or other polyamides or polyesters, single, untwisted or with twist not exceeding 50 turns per metre falling under heading 5402; (f) 5607 90 (excluding jute or textile bast fibres of heading 5303); (g) plastic or similar articles used as connectors for optical fibres, optical fibre bundles or cables and falling under 8536 70 00. LIST - 2 - Omitted ************** Notes:- (As amended by Notifications). No. 59/2000-Cus, dated 12-5-2000; No. 20/2001-Cus, dated 1-3-2001; No. 135/2001-Cus, dated 31-12-2001; No. 24/2002-Cus, dated 1-3-2002; No. 126/2002-Cus, dated 12-11-2002; No. 43/2003-Cus, dated 18-3-2003; No. 150/2003-Cus, dated 14-10-2003; No. 57/2005-Cus, dated 28-6-2005; No. 69/2006-Cus, dated 30-6-2006; No. 128/2006-Cus, dated 30-12-2006; No. 3/2007-Cus, dated 5-1-2007 and 52/2008-Cus, dated 22-4-2008. 1. In the preamble in condition (2)(i), the words all of which shall be manufactured from fabrics of Indian origin exported from India to Sri Lanka omitted vide notification no. 52/2008 Cus dated 22-4-2008 2. In the preamble, in condition (2)(i), the second proviso inserted vide notification no. 52/2008 Cus dated 22-4-2008 3. In the preamble, condition (2)(ii) omitted vide notification no. 52/2008 Cus dated 22-4-2008 Prior to omission the condition was read as, the imports shall be made only through the ports of Mumbai, Nhava Sheva, Chennai and Kolkata or Cochin, or the inland container depots of Tuglakabad or Bangalore. 4. In the Table in list 3 after Sr. No. 2, Sr. No. 3 to Sr. NO. 212 inserted vide notification no. 52/2008 Cus dated 22-4-2008 5. Omitted by Notificaton No. 128/2006-Cus, dated 30-12-2006. 6. Substituted by Notification No. 135/2001-Cus, dated 31-12-2001. 7. Inserted vide Notification No. 121/2011-Cus, dated 30/12/2011. 8. Substituted vide Notification No. 121/2011-Cus, dated 30/12/2011. 4809 10 90 9. Substituted vide NOTIFICATION No. 67/2016-Customs dated 31/12/2011 , w.e.f. 1st day of January, 2017 before it was read as, All goods 10. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6203 29 00 11. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6203 31 00 12. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6203 42 00 13. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6204 31 00 14. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6204 62 00 15. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6205 20 00 16. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6206 30 00 17. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6208 21 00 18. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6209 20 00 19. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6211 39 00 20. Substituted vide Notification No. 36/2019-Customs dated 30-12-2019 w.e.f. 01-01-2020 before it was read as 6215 10 00 21. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 12 00 22. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 13 00 23. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 23 00 24. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 32 00 25. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 33 00 26. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 44 00 27. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 52 00 28. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6204 53 00 29. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6205 30 00 30. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6210 10 00 31. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6211 43 00 32. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6214 30 00 33. Substituted vide NOTIFICATION No. 23/2022-Customs dated 30-04-2022 w.e.f. 01-05-2022 before it was read as, 6214 40 00 34. Substituted vide NOTIFICATION NO. 36/2023-Customs dated 29-04-2023 w.e.f. 01-05-2023 before it was read as, 5402 11 10
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