Preferential rate of duty for import of specified goods from SAARC countries under SAARC Preferential Trading Arrangement
10-8-1999
Notification No. 105/99-Customs
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 the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/97-Customs, dated the 1st March,1997, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) 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 (3) of the said Table, -
(a) in the case of goods specified in Part A of the said Table, when imported into India from a country listed in Appendix I, or
(b) in the case of goods specified in Part B of the said Table, when imported into India from a country listed in Appendix II,
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:
Provided that the importer proves to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs or the joint Commissioner of Customs, in accordance with the Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995, published with the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 73/95-Customs (N.T.), dated the 7th December, 1995, that the goods in respect of which the benefit of this exemption is claimed are of the origin of the country listed in the said Appendix I or, as the case may be. Appendix II.
Explanation. - For the purposes of this notification, "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, and 26/95-Customs, dated the 16th March, 1995.
Table
Sl. No.
Description of goods
Chapter or Heading number or Sub-heading number
Extent of tariff concession (percentage of applied rate of duty)
(1)
(2)
(3)
(4)
PART A
1.
All goods
07.08,07.13
10%
2.
All goods
0802.50
10%
3.
Areca nuts
0802.90
50%
4.
All goods
0804.10,0804.20
20%
5.
All goods
0805.10
10%
6.
Mandarins
0805.20
20%
7.
Lemons
0805.50
20%
8.
All goods
0805.90
20%
9.
All goods
08.06
10%
10.
All goods
0807.11
20%
11.
Papaws
0807.20
20%
12.
All goods
0809.10
10%
13.
All goods
0813.10
20%
14.
Pine nuts
0813.40
10%
15.
All goods
09.07
90%
16.
All goods
0908.10,0908.20
50%
17.
Coconut milkpowder
1106.30
25%
18.
All goods
1209.30,1211.10
10%
19.
Plants and parts of plants used for perfumery, pharmacy or for insectiddal, fungicidal or similar purposes
1211.30, 1211.40 or 1211.90
10%
20.
All goods
1301.10
15%
21.
Resin-Gum
1301.90
15%
22.
All goods
18.06 (except 1806.10)
50%
23.
All goods
1905.31 or 1905.32
50%
24.
All goods
1905.40,1905.90
10%
25.
All goods
2008-20
10%
26.
Coconut-vinegar
22.09
10%
27.
Salt
25.01
20%
28.
All goods
2504.10
50%
29.
All goods
2504.90
40%
30.
All goods
26.14
25%
31.
Coal tar
27.06
10%
32.
All goods
27.13
10%
33.
All goods
28.01, 28.02, 28.03, 28.04, 28.05 (except 2805.30), 28.06, 28.10, 28.12, 28.13, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24, 28.25, 28.26, 28.28, 28.29, 28.30, 28.31, 28.32, 28.35, 28.37, 28.38, 28.39, 28.40, 28.41 (except 2841.50), 28.42, 28.47, 28.48, 28.49, 28.50,28.51
10%
34.
Other chromates and dichromates
284150
10%
35.
All goods
29.01, 2902.11, 2902.19, 2902.50, 2902.60, 2902.70, 2902.90, 2903.11, 2903.12, 2903.29, 2903.30, 2903.69, 29.06, 29.07, 29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 29.17 (except 2917.31, 2917.32, 2917.33 and 2917.34) , 29.18, 2920.10, 29.21,29.22, 29.23, 29.24, 29.25, 29.26, 29.27, 29.28, 29.29, 29.30 (except 2930.90), 29.31, 29.32, 29.33 (except 2933.55 and 2933.59) , 29.34, 29.35, 29.36 (except 2936.23, 2936.24, 2936.26 and 2936.29), 29.37, 29.38, 29.39 (except 2939.11, 2939.19, 2939.91 and 2939.99), 29.42
10%
36.
All goods
2939.91, 2939.99, 29.40
15%
37.
Triple super phosphate
3103.10
10%
38.
All goods
3105.30
10%
39.
Mono ammonia phosphate
3105.40
10%
40.
All goods
3301.30
10%
41.
Cinnamon leaf oil
3301.90
10%
42.
All goods
35.03
20%
43.
All goods
3802.10
30%
44.
All goods
4005.99
10%
45.
All goods
40.06, 40.07, 40.08, 40.09
50%
46.
All goods
4010.11
15%
47.
All goods
4010.39
10%
48.
All goods
4011.20, 4011.30, 4011.50, 40.14, 4015.11, 4015.19, 4016.91, 4016.93, 4016.94
50%
49.
All goods
4016.95/4016.99
10%
50.
Whole bovine skin leather of a unit surface area not exceeding 28 sq. ft or (2.6 sq. mts)
4104 or 4107
10%
51.
All goods
4410, 4418.20, 4418.40, 4418.50, 4418.90
10%
52.
All goods
4418.30
15%
53.
All goods
49.01
10%
54.
All goods
52.01
10%
55.
Rubber slippers
6402.20
10%
56.
"V" Straps
6406.99
10%
57.
Artificial flowers/plants of plastic
6702.10
10%
58.
Artificial flowers /plants of other material
6702.90
10%
59.
All goods
6802.21, 6802.22,6802.23, 6802.29, 6802.91
10%
60.
All goods
6814.90
15%
61.
All goods
69.02, 69.03 (except 6903.90)
15%
62.
All goods
6903.90
25%
63.
All goods
7210.12
10%
64.
All goods
7318.16
15%
65.
All goods
8402.11, 8410.13,8458.11
20%
66.
All goods
8482.80
10%
67.
All goods
8505.30, 8546.90
10%
68.
All goods
8532.24,8532.30
15%
69.
All goods
8545.20
20%
70.
All goods
8708.40, 8708.70
10%
71.
All goods
9028.10,9028.30
20%
72.
All goods
9402.10
10%
73.
All goods
9403.60
20%
74.
All goods
9603.10, 9603.29, 9603.40,96.09
10%
75.
All goods
9608.10,9613.20
20%
PART B
1.
All goods
03.01, 03.02, 03.03,03.04, 03.05, 03.06, 03.07
50%
2.
Hilsa fish fillets, dried or inbrine, but not smoked
0305.30
60%
3.
Hilsa fish, salted but not dried or smoked and Hilsa fish in brine
0305.69
60%
4.
All goods
05.08
50%
5.
Ambergris, castoreum, civet and musk
0510.00
50%
6.
All goods
0804.30
60%
7.
Jack Fruit
0810.90
60%
8.
All goods
15 (except 15.20)
50%
9.
All goods
15.20
60%
10.
All goods
16
50%
11.
All goods
17 (except 1702.30 and 1703.10)
50%
12.
All goods
1702.30,1703.10
60%
12A
All goods
1905.31,1905.32, 1905.40
100%
13.
All goods
20
50%
14.
All goods
[2202.10]
60%
15.
All goods
2301.20
50%
16.
All goods
2707.40
60%
17.
All goods
2905.45
60%
18.
All goods
30.01, 30.02, 3004.40, 3004.90, 3006.40, 3006.60
100%
18A
All goods
30.03, 3004.10, 3004.50, 30.05, 30.06 ( except 3006.40 and 3006.60)
50%
19.
All goods
3004.20,3004.31,3004.32,3004.39
60%
20.
All goods
31.01,31.02
100%
21.
All goods
32 (except 3208.10, 3208.20, 32.09 and 32.10)
50%
22.
All goods
3208.10, 3208.20, 32.09 and 32.10
60%
23.
All goods
3304.10,3304.30,3305.30, 3305.90, 33.06
100%
23A
All goods
33.01, 33.02, 33.03, 33.07
50%
24.
All goods
33.04 ( except 3304.10 and 3304.30), 33.05 ( except 3305.30 and 3305.90)
60%
25.
All goods
3401.11, 3401.19
100%
26.
All goods
34 (except 3401.11 and 3401.19)
50%
27.
All goods
35
50%
28.
All goods
39.14, 39.15, 39.16, 39.17 (except 3917.22, 3917.23, 3917.29 and 3917.31), 39.18, 39.19, 39.20, 39.21, 39.22, 39.23,3924.90, 39.25,39.26
50%
29.
All goods
3917.22, 3917.23, 3917.29, 3917.31, 3924.10
60%
30.
All goods
4202.32 , 4202.39
100%
30A
All goods
42.01, 42.02( except 4202.32 and 4202.39), 42.05, 42.06
50%
31.
All goods
42.03,42.04
60%
32.
All goods
44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.11, 44.12, 44.13, 44.15, 44.16, 44.17, 44.18,44.19
50%
33.
All goods
4410.90
60%
34.
All goods
48.01, 48.10, 48.19,48.22
50%
35.
All goods
48.02, 48.04, 48.05, 48.08
60%
36.
All goods
49.01, 49.03, 49.05, 49.06,49.08
50%
37.
Stock, shares and bond certification and similar documents of title, cheque forms
49.07
60%
38.
All goods
52.01, 52.02, 52.03, 52.04, 52.05, 52.06, 52.07, 52.08 (except 5208.12, 5208.13, 5208.41, 5208.42 and 5208.43) 52.09, 52.10 (except 5210.12), 52.11, 52.12
50%
39.
All goods
5208.12, 5208.13, 5208.41, 5208.42, 5208.43,5210.12
60%
40.
All goods
53 (except 53.07 and 53.10)
50%
41.
All goods
53.07,53.10
60%
42.
All goods
54.01, 54.02 (except 5402.20), 54.03, 54.04, 54.05, 54.06, 54.07 (except 5407.10, 5407.20 and 5407.30), 54.08
50%
43.
All goods
5402.20, 5407.10, 5407.20,5407.30
60%
44.
All goods
56 (except 5607.10)
50%
45.
All goods
5607.10
60%
46.
All goods
5702.39
60%
47.
All goods
58 (except 5802.19, 5802.20 and 5802.30)
50%
48.
All goods
5802.19, 5802.20, 5802.30
60%
49.
All goods
61.01,61.02,6103.21, 6103.31, 61.04 (except 6104.32,6104.33 and 6104.39), 6105.10, 61.06, 6108.31, 6108.32, 6108.39, 6108.91, 6108.92, 6108.99, 6109.90, 61.10 (except 6110.90), 6111.10, 61.12 (except 6112.11 and 6112.20), 6114.10,61.15,61.16,61.17
50%
50.
All goods
61.03 (except 6103.21 and 6103.31), 6104.32, 6104.33, 6104.39, 6105.20,6105.90, 61.07, 6108.11, 6108.19, 6108.21, 6108.22, 6108.29, 6109.10, 6110.90, 61.11 (except 6111.10), 6112.11, 6112.20, 61.13, 61.14 (except 6114.10)
60%
51.
All goods
62.01, 62.02,6203.11, 6203.21, 6203.22, 6203.31, 62.04 (except 6204.32,6204.33 and 6204.39), 62.05, 62.06, 6207.22, 62.08 (except 6208.11 and 6208.19), 6209.10, 6209.20, 62.14 (except 6214.10), 62.15, 62.16,62.17
50%
52.
All goods
62.03 (except 6203.11, 6203.21, 6203.22 and 6203.31), 6204.32, 6204.33, 6204.39, 62.07 (except 6207.22), 6208.11, 6208.19, 6209.30, 6209.90,62.10, 62.11, 62.12,62.13
60%
53.
All goods
63.01, 6302.21, 6302.22, 63.03, 6304.19, 6304.92, 6304.93, 6304.99, 6305.32,63.06, 63.07, 63.08, 63.09,63.10
50%
54.
All goods
63.02 (except 6302.21 and 6302.22), 6304.11, 6304.91, 63.05 (except 6305.32)
60%
55.
All goods
64.01, 6402.19, 6402.20, 6402.99, 6403.20, 6403.30, 6403.59, 6403.99, 64.04,64.05
60%
56.
All goods
6402.12, 6402.30, 6402.91, 6403.12, 6403.19, 6403.40,6403.51, 6403.91, 64.06
50%
57.
All goods
66
50%
57A
All goods
6702.10
100%
57B
All goods
6702.90
100%
58.
All goods
69 (except 6911.10 and 69.12)
50%
59.
All goods
6911.10, 69.12
60%
60.
All goods
73
50%
61.
All goods
74.04
60%
62.
All goods
7610.10, 7610.90
100%
63.
All goods
83
50%
64.
All goods
84.02,84.03,8407.32, 8407.33, 8407.34, 84.08, 8409.91, 84.10 (except 8410.13), 84.13 (except 8413.40), 8414.10, 8414.60,84.16,84.17, 84.19 (except 8419.11 and 8419.19), 84.21 (except 8421.21 and 8421.39), 84.25 (except 8425.42), 8433.52, 8433.53, 8433.60, 8433.90, 84.38, 84.39, 84.42 (except 8442.50), 84.74 (except 8474.39), 84.75, 84.77,8478.10
50%
65.
Electric fan
8414.51
60%
66.
Printing type, blocks, plates, cylinders and other printing components
8442.50
50%
67.
All goods
8504.33, 8504.34,
100%
67A
Static convertor-UPS
8504.40
100%
67B
Dry cell battery
8506.90
100%
67C
Plastic cabinet of television
8529.90
100%
67D
All goods
8544.60
100%
67E
Carbon Rod UM-1, UM-2, UM-3
8545.90
100%
68.
All goods
85( except 8504.33, 8504.34, Static convertor-UPS falling under 8504.40, Dry cell battery falling under 8506.90,
Plastic cabinet of television falling under 8529.90, 8544.60, Carbon Rod UM-1, UM-2, UM-3 falling under 8545.90, 8504.10, 8507.10, 8507.20 and 8507.90)
50%
68A
All goods
8504.10, 8507.10, 8507.20, 8507.90
60%
69.
Automatic regulating or controlling instruments
9032.89
100%
69A
All goods
90( except Automatic regulating or controlling instruments falling under
9032.89)
50%
70.
All goods
91 (except 9105.91)
50%
71.
Electrically operated clocks
9105.91
50%
72.
All goods
9403.30, 9403.40, 9403.50 , 9403.60
100%
72A
All goods
94( except 9403.30, 9403.40, 9403.50 and 9403.60)
50%
73.
Wheeled toys designed to be ridden by children
95.01
60%
74.
All goods
9502.10
60%
75.
All goods
96
50%
APPENDIX I
S. No
Country
(1)
(2)
1.
Bangladesh
2.
Bhutan
3.
Maldives
4.
Nepal
5.
Pakistan
6.
Sri Lanka
APPENDIX II
S. No.
Country
(1)
(2)
1.
Bangladesh
2.
Bhutan
3.
Maldives
4.
Nepal
Notification No. 105/99-Cus., dated 10-8-1999. and Corrigendum F. No.- 354/89/94-TRU, dated 8-9-1999, No.135/2001 dated 31.12.2001 as amended vide Notification No. 85/2002-cus dated 20-8-2002.
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