Indian Oman CEPA Customs Notification

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-31052026-273011 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 381] NEW DELHI, SUNDAY, MAY 31, 2026/JYAISTHA 10, 1948 MINISTRY OF FINANCE (Department Of Revenue) NOTIFICATION New Delhi, the 31st May, 2026 No. 20/2026-Customs G.S.R. 423(E).—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,— (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon under the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon under the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate'), subject to the conditions specified in the Annexure to this notification, when imported into the Republic of India from the Sultanate of Oman: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the Sultanate of Oman, in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 read with rules as may be notified in this regard by the Central Government by publication in the official Gazette. TABLE I +-----+-------------+-------------+-----------------------------------+ | S. No | Tariff Item | Description | BCD Rate in % (unless | | | | | otherwise specified) | +=====+=============+=============+===================================+ | (1) | (2) | (3) | (4) | +-----+-------------+-------------+-----------------------------------+ | 1 | 01012100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 2 | 01012910 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 3 | 01012990 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 4 | 01013010 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 5 | 01013020 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 6 | 01013090 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 7 | 01019030 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 8 | 01019090 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 9 | 01022110 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 10 | 01022120 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 11 | 01022910 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 12 | 01022990 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 13 | 01023100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 14 | 01023900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 15 | 01029010 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 16 | 01029090 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 17 | 01031000 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 18 | 01039100 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 19 | 01039200 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 20 | 01041010 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 21 | 01041090 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 22 | 01042000 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 23 | 01051100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 24 | 01051200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 25 | 01051300 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 26 | 01051400 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 27 | 01051500 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 28 | 01059400 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 29 | 01059900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 30 | 01061100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 31 | 01061200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 32 | 01061300 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 33 | 01061400 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 34 | 01061900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 35 | 01062000 | All goods | 24.00 | +-----+-------------+-------------+-----------------------------------+ | 36 | 01063100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 37 | 01063200 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 38 | 01063300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 39 | 01063900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 40 | 02031100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 41 | 02031200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 42 | 02041000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 43 | 02042100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 44 | 02042200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 45 | 02042300 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 46 | 02043000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 47 | 02044100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 48 | 02044200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 49 | 02044300 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 50 | 02050000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 51 | 02061000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 52 | 02062100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 53 | 02062200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 54 | 02062900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 55 | 02063000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 56 | 02064100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 57 | 02064900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 58 | 02068010 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 59 | 02068090 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 60 | 02069010 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 61 | 02069090 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 62 | 02072400 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 63 | 02072500 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 64 | 02072600 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 65 | 02072700 | All goods | 4.50 | +-----+-------------+-------------+-----------------------------------+ | 66 | 02074100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 67 | 02074200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 68 | 02074400 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 69 | 02074500 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 70 | 02075100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 71 | 02075200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 72 | 02075300 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 73 | 02075400 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 74 | 02075500 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 75 | 02076000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 76 | 02081000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 77 | 02083000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 78 | 02084000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 79 | 02085000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 80 | 02086000 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 81 | 02089090 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 82 | 02101100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 83 | 02101200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 84 | 02101900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 85 | 02109100 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 86 | 02109200 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 87 | 02109300 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 88 | 02109900 | All goods | 27.00 | +-----+-------------+-------------+-----------------------------------+ | 89 | 03011100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 90 | 03011900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 91 | 03019100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 92 | 03019200 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 93 | 03019300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 94 | 03019400 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 95 | 03019500 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 96 | 03019900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 97 | 03021100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 98 | 03021300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 99 | 03021400 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 100 | 03021900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 101 | 03022100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 102 | 03022200 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 103 | 03022300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 104 | 03022400 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 105 | 03022900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 106 | 03023100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 107 | 03023200 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 108 | 03023300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 109 | 03023400 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 110 | 03023500 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 111 | 03023600 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 112 | 03023900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 113 | 03024100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 114 | 03024200 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 115 | 03024300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 116 | 03024400 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 117 | 03024500 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 118 | 03024600 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 119 | 03024700 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 120 | 03024900 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 121 | 03025100 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 122 | 03025200 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 123 | 03025300 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 124 | 03025400 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 125 | 03025500 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ | 126 | 03025600 | All goods | 0.00 | +-----+-------------+-------------+-----------------------------------+ TABLE II +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | S. No | Tariff Item | Description | BCD Rate in % (unless | AIDC Rate in % (unless | | | | | otherwise specified) | otherwise specified) | +=====+============+==================================================+===================================+===================================+ | (1) | (2) | (3) | (4) | (5) | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 1 | 25151100 | All goods | 15.00 | 20.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 2 | 25151290 | All goods | 15.00 | 20.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 3 | 31021010 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 4 | 31021090 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 5 | 31023000 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 6 | 31042000 | All Goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 7 | 31053000 | All Goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 8 | 34060010 | All goods | 12.50 | 7.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 9 | 34060090 | All goods | 12.50 | 7.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 10 | 39206210 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 11 | 39206220 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 12 | 39206290 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 13 | 39207911 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 14 | 39207912 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 15 | 39207919 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 16 | 39207991 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 17 | 39207992 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 18 | 39207999 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 19 | 39209211 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 20 | 39209212 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 21 | 39209219 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 22 | 39209291 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 23 | 39209292 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 24 | 39209299 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 25 | 39209310 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 26 | 39209320 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 27 | 39209390 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 28 | 39209410 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 29 | 39209420 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 30 | 39209490 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 31 | 39211100 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 32 | 39211200 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 33 | 39211310 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 34 | 39211390 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 35 | 39211400 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 36 | 39211900 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 37 | 39219010 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 38 | 39219021 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 39 | 39219022 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 40 | 39219023 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 41 | 39219024 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 42 | 39219025 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 43 | 39219026 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 44 | 39219027 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 45 | 39219029 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 46 | 39219031 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 47 | 39219032 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 48 | 39219033 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 49 | 39219034 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 50 | 39219035 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 51 | 39219036 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 52 | 39219039 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 53 | 39219091 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 54 | 39219092 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 55 | 39219093 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 56 | 39219094 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 57 | 39219095 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 58 | 39219096 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 59 | 39219099 | All goods | 8.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 60 | 52010011 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 61 | 52010012 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 62 | 52010013 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 63 | 52010014 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 64 | 52010015 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 65 | 52010019 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 66 | 52010021 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 67 | 52010022 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 68 | 52010023 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 69 | 52010024 | All goods | 0.00 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 70 | 64031200 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 71 | 64032011 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 72 | 64032012 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 73 | 64032013 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 74 | 64032019 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 75 | 64032021 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 76 | 64032022 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 77 | 64032023 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 78 | 64032029 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 79 | 64032030 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 80 | 64032040 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 81 | 64032090 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 82 | 64035111 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 83 | 64035112 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 84 | 64035113 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 85 | 64035119 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 86 | 64035190 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 87 | 64035910 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 88 | 64035920 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 89 | 64035930 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 90 | 64035990 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 91 | 64039110 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 92 | 64039120 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 93 | 64039910 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 94 | 64039920 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 95 | 64039990 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 96 | 64042000 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 97 | 64051000 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 98 | 64052000 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 99 | 64059000 | All goods | 11.50 | 18.50 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 100 | 85414200 | Goods for use solely and exclusively with | 0.00 | 0.00 | | | | products covered under the ITA-1 agreement | | | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 101 | 85414200 | Others | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 102 | 85414300 | Goods for use solely and exclusively with | 0.00 | 0.00 | | | | products covered under the ITA-1 agreement | | | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 103 | 85414300 | Others | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 104 | 85414900 | All goods | 0.00 | 0.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 105 | 87120010 | All goods | 12.00 | 15.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ | 106 | 94011000 | All goods | 2.14 | 5.00 | +-----+------------+--------------------------------------------------+-----------------------------------+-----------------------------------+ TABLE III +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | S.No. | Tariff Item | Description | Tariff Rate Quota | In-quota Tariff rate (%) | In-quota AIDC Rate (%) | | | | | Quantity | | | +=====+=============+===========================================================================================================================================================================================================================================================+==============================+==========================+==========================+ | (1) | (2) | (3) | (4) | (5) | (6) | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 1 | 08041010 | All goods | Upto 2,000 tonnes | 0.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 2 | 08041090 | All goods | Upto 2,000 tonnes | 0.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 3 | 25151210 | Goods with CIF value greater or equal to USD 150 per MT | 100 KT | 5.00 | 20.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 4 | 25151220 | Goods with CIF value greater or equal to USD 25 per sq mtr | 1.5 million sq mtr | 5.00 | 20.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 5 | 29053100 | All goods | 150 KT | 4.50 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 6 | 38170011 | All goods | 10,49,000 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 7 | 38170019 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 8 | 39011010, 39011020, 39011090, 39012000, 39014010, 39014090, 39019000 | All goods | 75 KT for all goods | 6.75 | 0.00 | | | | | combined | | | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 9 | 39021000, 39023000, 39029000 | All goods | 10.7 KT for all goods | 6.75 | 0.00 | | | | | combined | | | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 10 | 39022000 | All goods | NIL | 6.96 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 11 | 39031100 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 12 | 39031910 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 13 | 39031990 | All goods | 34,802 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 14 | 39033000 | All goods | 1,054 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 15 | 39041010 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 16 | 39041020 | All goods | 1,66,666 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 17 | 39041090 | All goods | 3,55,937 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 18 | 39042100 | All goods | 6,000 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 19 | 39042200 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 20 | 39043010 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 21 | 39043090 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 22 | 34044000 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 23 | 39046910 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 24 | 39049010 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 25 | 39049090 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 26 | 39076110, 39076190, 39076930 | All goods | 2 KT for all goods | 6.75 | 0.00 | | | | | combined | | | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 27 | 39095000 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 28 | 68022110, 68022120, 68022190 | All goods | 1.5 million sq. mtr for all | 15.00 | 20.00 | | | | | goods combined | | | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 29 | 74081110 | All goods | NIL | 4.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 30 | 74081190 | All goods | NIL | 4.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 31 | 74081910 | All goods | NIL | 4.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 32 | 74081920 | All goods | NIL | 4.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 33 | 74081990 | All goods | NIL | 4.00 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 34 | 76011010 | All goods | 3,04,34,909 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 35 | 76012010 | All goods | 81,296 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 36 | 76012020 | All goods | NIL | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ | 37 | 76051100 | All goods | 1,99,100 KGS | 6.75 | 0.00 | +-----+-------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------------+--------------------------+ Explanation. - For the purposes of this TABLE, "CIF value" means the assessable value as determined under section 14 of the Customs Act, 1962 (52 of 1962). ANNEXURE Conditions (a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedure, 2023 (b) The TRQ authorisation shall contain name and address of the importer, Importer-Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of certificate. (c) The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES). (d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system. 2. This notification shall come into force on the 1st day of June, 2026. [F. No. CBIC-190354/222/2023-TRU] DHEERAJ SHARMA, Under Secy.