CUSTOMS - OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS

A.

Changes in Basic Customs Duty (to be effective from 24.07.2024)

Rates of Duty

S. No.

Chapter, Heading, sub- heading, tariff item

Commodity

From

To

I.

Agricultural Products

1.

1207 99 90

Shea nuts

30%

15%

II.

Aquafarming & Marine Exports

1.

0306 36

Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock

10%

5%

2.

0306 36

Live Black tiger shrimp (Penaeus monodon) broodstock

10%

5%

3.

0306 36 60

Artemia

5%

Nil

4.

0511 91 40

Artemia cysts

5%

Nil

5.

0308 90 00

SPF Polychaete worms

30%

5%

6.

1504 20

 Fish lipid oil for use in manufacture of aquatic feed

15%

Nil

7.

1504 20

 Crude fish oil for use in manufacture of aquatic feed

30%

Nil

8.

1518

Algal Oil for use in manufacture of aquatic feed

15%

Nil

9.

2102 20 00

Algal Prime (flour) for use in manufacture of aquatic feed

15%

Nil

10.

2309 90 90

Mineral and Vitamin Premixes for use in manufacture of aquatic feed

5%

Nil

11.

2301 10 90

Insect meal for use in Research & Development purposes in aquatic feed manufacturing

15%

5%

12.

2309 90 90

Single Cell Protein from Natural Gas for use in Research & Development purposes in aquatic feed manufacturing

15%

5%

13.

2301 20

Krill Meal for use in manufacture of aquatic feed

5%

Nil

14.

1901

Pre-dust breaded powder for use in processing of sea-food

30%

Nil

15.

2309 90 31

Prawn and shrimps feed

15%

5%

16.

2309 90 39

Fish feed

15%

5%

III.

Critical Minerals

1.

2504

Natural Graphite

5%

2.5%

2.

2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26 of The Customs tariff Act, 1975

5%

Nil

3.

2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

5%

2.5%

4.

2530 90 91

Strontium sulphate (natural ore)

5%

Nil

5.

2603 00 00

Copper ores and concentrates

2.5%

Nil

6.

2605 00 00

Cobalt ores and concentrates

2.5%

Nil

7.

2609 00 00

Tin ores and Concentrates

2.5%

Nil

8.

2611 00 00

Tungsten Ores and Concentrates

2.5%

Nil

9.

2613

Molybdenum ores and concentrates

2.5%

Nil

10.

2615 10 00

Zirconium ores and concentrates

2.5%

Nil

11.

2615 90

Hafnium Ores and concentrates

2.5%

Nil

12.

2615 90 10

Vanadium ores and concentrates

2.5%

Nil

13.

2615 90 20

Niobium or tantalum ores and concentrates

2.5%

Nil

14.

2617

Antimony Ores and Concentrates

2.5%

Nil

15.

2804 50 20

Tellurium

5%

Nil

16.

2804 61 00

Silicon, containing by weight not less than 99.99% of silicon

5%

Nil

17.

2804 69 00

Other silicon

5%

Nil

18.

2804 90 00

Selenium

5%

Nil

19.

2805 30 00

Alkali or alkaline earth metals, Rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed

5%

Nil

20.

2811 22 00

Silicon dioxide

7.5%

2.5%

21.

2815 20 00

Potassium hydroxide

7.5%

Nil

22.

2816 40 00

Oxides, hydroxides and peroxides, of strontium or barium

7.5%

Nil

23.

2822 00 10

Cobalt oxides

7.5%

Nil

24.

2822 00 20

Cobalt hydroxides

7.5%

Nil

25.

2822 00 30

Commercial cobalt oxides

7.5%

Nil

26.

2825 20 00

Lithium oxide and hydroxide

7.5%

Nil

27.

2825 30

Vanadium oxides and hydroxides

2.5%/7.5%

Nil

28.

2825 60 10

Germanium oxides

7.5%

Nil

29.

2825 70

Molybdenum oxides and hydroxides

7.5%

Nil

30.

2825 80 00

Antimony oxides

7.5%

Nil

31.

2825 90 20

Cadmium oxides

7.5%

Nil

32.

2827 35 00

Chlorides of Nickel

7.5%

Nil

33.

2827 39 30

Strontium chloride

7.5%

Nil

34.

2833 24 00

Sulphates of Nickel

7.5%

Nil

35.

2834 21 00

Nitrates of potassium

7.5%

Nil

36.

2836 91 00

Lithium carbonates

7.5%

Nil

37.

2836 92 00

Strontium carbonates

7.5%

Nil

38.

2841 90 00

Salts of oxometallic or peroxometallic acids of Beryllium and Rhenium

7.5%

Nil

39.

2846

Compounds, inorganic or organic of rare earth metals

7.5%

Nil

40.

2918 15 30

Bismuth citrate

7.5%

Nil

41.

3801

Artificial Graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in form of pastes, blocks, plates or other semimanufactures

7.5%

2.5%

42.

8001

Unwrought Tin

5%

Nil

43.

8101 94 00

Unwrought tungsten, including bars and rods obtained simply by sintering

5%

Nil

44.

8102 94 00

Unwrought molybdenum, including bars and rods obtained simply by sintering

5%

Nil

45.

8103 20

Unwrought tantalum, including bars and rods obtained simply by sintering, powders

5%

Nil

46.

8105 20 20

Cobalt, unwrought

5%

Nil

47.

8106 10 10

Bismuth, unwrought

2.5%

Nil

48.

8109 21 00

Unwrought zirconium, powders, Containing less than 1 part hafnium to 500 parts zirconium by weight

10%

Nil

49.

8110 10 00

Unwrought antimony, powders

2.5%

Nil

50.

8112 12 00

Beryllium unwrought, powders

5%

Nil

51.

8112 31

Hafnium unwrought, waste and scrap, powders

10%

Nil

52.

8112 41 10

Rhenium unwrought

10%

Nil

53.

8112 69 10

Cadmium unwrought, powders

5%

Nil

54.

8112 69 20

Cadmium, wrought

5%

Nil

55.

8112 92 00

(ii) Unwrought; waste and scrap; powder of, -

(i) Gallium

(ii) Germanium

(iii) Indium

(iv) Niobium

(v) Vanadium

5%

Nil

IV.

Steel Sector

1.

7202 60 00

Ferro Nickel

2.5%

Nil

2.

7204

Ferrous Scrap

Nil (till 30.09.2024)

Nil (till 31.03.2 026)

3.

7225

Certain specified raw materials for manufacture of CRGO steel

Nil (till 30.09.2024)

Nil (till 31.03.2 026)

V.

Copper

1.

7402 00 10

Blister Copper

5%

Nil

VI.

Chemicals and Plastics

1.

3102 30 00

Ammonium Nitrate, whether or not in aqueous solution

7.5%

10%

2.

3920 (other than 3920 99 99) or 3921

All goods other than Poly vinyl chloride (PVC) flex films/flex banner

25% (with effect from 24.07.2024)

10%

3.

3920 99 99

All goods other than Poly vinyl chloride (PVC) flex films/flex banner

25% (with effect from 24.07.2024)

15%

VII.

Textile and Leather Sector

1.

2929 10 90

Methylene Diphenyl Di-isocyanate (MDI) for use in the manufacture of Spandex Yarn

7.5%

5% Subject to IGCR conditions

2.

41

Wet white, Crust and finished leather for manufacture of textile or leather garments, leather /synthetic footwear or other leather products, for export

10%

Nil Items under Sl. No. 257B and 257C of Notification 50/2017 - Customs, dated 30.06.2017

3.

38,48 or any other Chapter

Certain additional accessories and embellishments for manufacture of textile or leather garments, leather/synthetic footwear or other leather products, for export

As applicable

Nil Items under Sl. No. 257B and 257C of Notification 50/2017 - Customs, dated 30.06.2017

4.

0505 10

Real Down Filling Material from Duck or Goose for use in the manufacture of textile or leather garments for export

30%

10%

VIII.

Cancer Drugs

1.

30

(i) Trastuzumab Deruxtecan,

(ii) Osimertinib,

(iii) Durvalumab

10%

Nil

IX.

Precious Metals

1.

7108

Gold bar

15%

6%

2.

7108

Gold dore

14.35%

5.35%

3.

7106

Silver bar

15%

6%

4.

7106

Silver dore

14.35%

5.35%

5.

7110

Platinum, Palladium, Osmium, Ruthenium, Iridium

15.4%

6.4%

6.

7118

Coins of precious metals

15%

6%

7.

7113

Gold/Silver findings

15%

6%

8.

71

Platinum and Palladium used in the manufacture of noble metal solutions, noble metal compounds and catalytic convertors

7.5%

5%

9.

84

Bushings made of platinum and rhodium alloy when imported in exchange of worn out or damaged bushings exported out of India

7.5%

5%

X.

Medical Equipment

1.

39

All types of polyethylene for use in manufacture of orthopaedic implants falling under sub-heading 9021 10

As applicable

Nil

2.

39, 72, 81

Special grade stainless steel, Titanium alloys, Cobalt-chrome alloys, and All types of polyethylene for use in manufacture of other artificial parts of the body falling under sub-heading 9021 31 or 9021 39

As applicable

Nil

3.

9022 30 00

X-ray tubes for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use

15%

5% (till 31st March 2025)

7.5% (w.e.f 1st April, 2025 to 31st March, 2026)

10% (w.e.f 1st April, 2026)

4.

9022 90 90

Flat panel detectors (including scintillators) for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use

15%

5% (till 31st March 2025)

7.5% (w.e.f 1st April, 2025 to 31st March, 2026)

10% (w.e.f 1st April, 2026)

XI.

IT and Electronics Sector

1.

8517 13 00, 8517 14 00

Cellular mobile phone

20%

15%

2.

8504 40

Charger/Adapter of cellular mobile phone

20%

15%

3.

8517 79 10

Printed Circuit Board Assembly (PCBA) of cellular mobile phone

20%

15%

4.

28, 29, 38

Specified parts for use in manufacture of connectors

5%/7.5%

Nil

5.

74

Oxygen Free Copper for use in manufacture of Resistors

5%

Nil

6.

40

Specified die-cut parts for use in manufacture of cellular mobile phones

As applicable

Nil

7.

40, 70, 76

Specified mechanics for use in manufacture of cellular mobile phones

As applicable

Nil

8.

8517 79 10

Printed Circuit Board Assembly (PCBA) of specified telecom equipment

10%

15%

XII.

Renewable Energy Sector

1.

84, 85, or any other chapter

Specified capital goods for use in manufacture of solar cells or solar modules, and parts for manufacture of such capital goods

7.5%

Nil

2.

7007

Solar glass for manufacture of solar cells or solar modules

Nil

10% (w.e.f. 1.10.20 24)

3.

74

Tinned copper interconnect for manufacture of solar cells or solar modules

Nil

5%(w.e.f 1.10.20 24)

XIII.

Shipping

1.

Any Chapter

Components and consumables for use in manufacture of specified vessels

As applicable

Nil

2.

Any Chapter

Technical documentation and spare parts for construction of warships

As applicable

Nil

XIV.

Capital goods

1.

Any Chapter

Goods under S. No. 404 of Notification No. 50/2017 Customs, used for petroleum exploration operations

As applicable

Nil

B.

Changes in Export Duty (To be effective from 24.7.2024)

Effective export duty on raw skins, hides & leather is being simplified and rationalized. The changes are as follows -

Rate of Duty

S. No.

Chapter or Heading

Commodity

From

To

1.

4101 to 4103

Raw Hides & skins, all sorts (other than buffalo)

40%

40%

2.

4101

Raw Hides & skins of buffalo

30%

30%

3.

4104 to 4106

Tanned or crust hides of skins, whether or not split, but not further prepared

40

20%

4.

4104 to 4106

E.I. tanned leather

Nil

Nil

5.

41

Finished leather as defined by DGFT finished leather norms

Nil

Nil

6.

4301

Raw fur skins

60%/10%

40%

7.

4302

Tanned or dressed furskin

60%

20%