Every tariff item in chapter 01 that this dataset carries a duty and a tax rate for, with the standard rate of basic customs duty from the First Schedule to the Customs Tariff Act, 1975 and the integrated tax rate beside it. Each code has its own page with the whole bill worked out, including the part a duty-credit scrip can pay.
| Code | Description | Duty | IGST |
|---|---|---|---|
| 0101 21 00 | Pure-bred breeding animals: | 0% | 5% |
| 0101 29 10 | Horses for polo | 30% | 5% |
| Code | Description | Duty | IGST |
|---|---|---|---|
| 0102 21 10 | Bulls | 30% | 0% |
| Code | Description | Duty | IGST |
|---|---|---|---|
| 0103 10 00 | Pure-bred breeding animals | 30% | 0% |
The duty shown is the standard rate in the First Schedule to the Customs Tariff Act, 1975. It is not the whole bill and it is often not the rate a consignment is finally assessed at. On top of it sits the Social Welfare Surcharge at ten per cent of the duty under section 110 of the Finance Act, 2018, then integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it. Exemption notifications, the Agriculture Infrastructure and Development Cess, duties stated per unit and trade remedy duties are none of them included. The calculator works the whole stack.
These rates are published as at the date they were extracted. Duty rates change by notification. Confirm against the tariff in force before you file.
