c_g Zdwmj

(g~j mshvRb Ki AvBb, 1991 Gi aviv 3 `e)

g~j mshvRb Ki nBZ AevnwZcv cYmg~n
1| gv`K `e wbqY AvBb, 1990 (1990 mbi 20 bs AvBb) Gi wZxq Zdwmj DwjwLZ mKj
cY, evsjv`k cZKiY ev Drcv`bi |
2| Customs Act, 1969 Gi First Schedule G wbewYZ Heading No. mg~ni wecixZ
DwjwLZ Harmonized Commodity Description and Coding System (H.S.
Code) Gi AvIZvaxb cYmg~nt
wkibvgv msLv
cY mvgMxi weeiY
mvgmc~Y bvgKiY KvW
(Heading No)
(Description of Goods)
(H. S. Code)
01.01
wkibvgvi Aaxb mKj KvW Rxe Nvov, Mvav, LPi I NvUK
01.02

Rxe Mevw` cmg~n

01.03
01.04
01.05

01.06
02.01

02.02

02.03

Rxe Ki
Rxe fov Ges QvMj
Rxe cwmg~n, hvnv Mvjvm WvgwKvm
cRvwZi cwmg~n, cvwZnuvm, nsmx, UvwK
Ges wMwb cwmg~nKI Afz Kwie
wkibvgvi Aaxb mKj KvW Abvb Rxe cmg~n
0201.10.90
Mevw` ci gvsm, ZvRv A_ev Vvv (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
0201.20.90
0201.30.90
0202.10.90
0202.20.90
0202.30.90
0203.11.90
0203.12.90
0203.19.90
0203.21.90
0203.22.90
0203.29.90

Mevw` ci gvsm, wngvwqZ (2.5 KwR

ch gvoK ev wUbRvZ eZxZ)
Kii gvsm, ZvRv, Vvv A_ev wngvwqZ
(2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
0204.10.90
0204.21.90
0204.22.90
0204.23.90
0204.30.90
0204.41.90
0204.42.90
0204.43.90
0204.50.90

cY mvgMxi weeiY
(Description of Goods)
fov A_ev QvMji gvsm, ZvRv, Vvv
A_ev wngvwqZ (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)

02.05

0205.00.90

Nvov, Mvav, LPi A_ev NvUKi gvsm,

ZvRv, Vvv A_ev wngvwqZ (2.5 KwR
ch gvoK ev wUbRvZ eZxZ)

02.06

0206.10.90
0206.21.90
0206.22.90
0206.29.90
0206.30.90
0206.41.90
0206.49.90
0206.80.90
0206.90.90

Mevw` c, Ki, fov, QvMj, Nvov,

Mvav, LPi A_ev NvUKi fvR
bvwofzwo, ZvRv, Vvv A_ev wngvwqZ (2.5
KwR ch gvoK ev wUbRvZ eZxZ)

(Heading No)
02.04

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
0207.11.90
0207.12.90
0207.13.90
0207.14.90
0207.24.90
0207.25.90
0207.26.90
0207.27.90
0207.32.90
0207.33.90
0207.34.90
0207.35.90
0207.36.90

cY mvgMxi weeiY
(Description of Goods)
01.05 Gi kYxfz nuvm gyiMxi gvsm Ges
fvR bvwofzwo, ZvRv, Vvv A_ev wngvwqZ
(2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

02.08

0208.10.90
0208.30.90
0208.40.90
0208.50.90
0208.90.90

Abvb gvsm I fvR bvwofzwo, ZvRv,

Vvv A_ev wngvwqZ (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

02.09

0209.00.90

02.10

0210.11.90
0210.12.90
0210.19.90
0210.20.90
0210.91.90
0210.92.90
0210.93.90
0210.99.90

Kii g`wenxb gvsm Ges MncvwjZ cwmg~ni

g` (Mjvbv bn) ZvRv, Vvv, wngvwqZ,
jeYv, Kbv ev a~gvwqZ (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)
fvR gvsm I bvwofzwo, jebv, a~gvwqZ
A_ev Kbv (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)

03.01

wkibvgvi Aaxb mKj

KvWmg~n

(Heading No)
02.07

Rxe gvQ (Ornamental Fish eZxZ)

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)

cY mvgMxi weeiY
(Description of Goods)

03.02

0302.11.90
0302.12.90
0302.19.90
0302.21.90
0302.22.90
0302.23.90
0302.29.90
0302.31.90
0302.32.90
0302.33.90
0302.34.90
0302.35.90
0302.36.90
0302.39.90
0302.40.90
0302.50.90
0302.61.90
0302.62.90
0302.63.90
0302.64.90
0302.65.90
0302.66.90
0302.67.90
0302.68.90
0302.69.90
0302.70.90

2.5 KwR ch gvoK ev wUbRvZ eZxZ

ZvRv A_ev Vvv gvQ (03.04 nwWsfz KuvUv
Qvovbv gvQ Ges gvQi Abvb gvsm eZxZ)

(Heading No)

wkibvgv msLv

(Heading No)
03.03

mvgmc~Y bvgKiY KvW

(H. S. Code)
0303.11.90
0303.19.90
0303.21.90
0303.22.90
0303.29.90
0303.31.90
0303.32.90
0303.33.90
0303.39.90
0303.41.90
0303.42.90
0303.43.90
0303.44.90
0303.45.90
0303.46.90
0303.49.90
0303.51.90
0303.52.90
0303.61.90
0303.62.90
0303.71.90
0303.72.90
0303.73.90
0303.74.90
0303.75.90
0303.76.90
0303.77.90
0303.78.90
0303.79.90
0303.80.90

cY mvgMxi weeiY
(Description of Goods)
2.5 KwR ch gvoK ev wUbRvZ eZxZ
wngvwqZ gvQ (03.04 nwWsfz KuvUv
Qvovbv gvQ Ges gvQi Abvb Ask
eZxZ)

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
0304.11.90
0304.12.90
0304.19.90
0304.21.90
0304.22.90
0304.29.90
0304.91.90
0304.92.90
0304.99.90

cY mvgMxi weeiY
(Description of Goods)
2.5 KwR ch gvoK ev wUbRvZ eZxZ
KuvUv Qvovbv gvQ I gvQi Abvb gvsm,
(wKgvKZ nDK ev bv nDK) ZvRv, Vvv ev
wngvwqZ

03.05

0305.10.90
0305.20.90
0305.30.90
0305.41.90
0305.42.90
0305.49.90
0305.51.90
0305.59.90
0305.61.90
0305.62.90
0305.63.90
0305.69.90

Kbv, jeYv gvQ, a~gvqbKvj iwZ ev

jeb cvwbZ msiwZ gvQ; a~gvwqZ nDK
ev bv nDK; gvbyli fvMi hvM gvQi
ov (2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

03.07

0307.10.90
0307.21.90
0307.29.90
0307.31.90
0307.39.90
0307.41.90
0307.49.90
0307.51.90
0307.59.90
0307.60.90
0307.91.90
0307.99.90

LvjKhy A_ev LvjK Qvovbv, Rxe,

ZvRv, Vvv, wngvwqZ, Kbv, jeYv ev
jeY cvwbZ msiwZ kvgyK RvZxq cvYx;
kvgyK ev KuvKov RvZxq cvYx eZxZ Abvb
RjR Agi `x cvYx Rxe ZvRv, Vvv,
wngvwqZ, Kbv, jeYv ev jvbv cvwbZ
msiwZ (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)

(Heading No)
03.04

04.07

mvgmc~Y bvgKiY KvW

(H. S. Code)
0401.10.90
0401.10.90
0401.30.90
0407.00.00

04.09

0409.00.90

04.10

0410.00.90

05.01

wkibvgvi Aaxb mKj

KvWmg~n

wkibvgv msLv

(Heading No)
04.01

05.02

cY mvgMxi weeiY
(Description of Goods)
`ya Ges bbx, NbxfZ bq ev wPwb ev Ab
Kvb wgw RvZxq c`v_ wgwkZ bn (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
LvjKmn cvwLi wWg, ZvRv, msiwZ ev
ibKZ
cvKwZK gay (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)
Ab Af
z ev ewYZ nq bvB c nBZ
D~Z GBic fvR mvgMx (2.5 KwR
ch gvoK ev wUbRvZ eZxZ)
AcwqvRvZ gvbyli Pzj, aZ ev cvwjk
Kiv nDK ev bv nDK; gvbyli Pzji eR,
Ki, Ki Qvbv ev cyil Kii jvg
Ges Pzj; evRvi Gi jvg Ges evk
ZqvixZ eenvi DchvMx Abvb jvg;
ev GBic Pzj ev jvgi AcwqvRvZ
ewRZ Ask

05.04

wkibvgvi Aaxb mKj

KvWmg~n

Abvb ci (gvQ eZxZ) A, g~vkq,

cvKjx, m~Y A_ev Dnvi LwZ Ask
(AcwqvRvZ)

05.05

''

05.07

''

cwi Pvgov Ges Abvb Ask, cvjK

A_ev big cvjK I cvjKi Ask Ges
big cvjKmn (cvjKi avi QvUvbv nDK
ev bv nDK), cwiiY, ivM Rxevby
bKiY ev msiY DchvMxKiY eZxZ
Ab Kvbfve cwqvRvZ bn; cvjK ev
cvjKi Ask wekli ov Ges eR
nvwZi `uvZ, KQci LvjK, wZwgi Pvqvj
I Pvqvji Pzj (whalebone hair), wks,
nwiYi wks, cvqi Lyi, bL, _vev Ges
cvwLi VvU, AcwqvRvZ A_ev
mvaviYfve Zix wK mwVKfve KwZZ
bn; GB RvZxq cYi wo Ges eR
7

wkibvgv msLv

(Heading No)
05.08

mvgmc~Y bvgKiY KvW

(H. S. Code)
wkibvgvi Aaxb mKj
KvWmg~n

05.10

wkibvgvi Aaxb mKj

KvWmg~n

05.11

06.01

06.02

06.03

06.04

07.01

0701.10.90
0701.90.19
0701.90.29

07.02

0702.00.19
0702.00.29

cY mvgMxi weeiY
(Description of Goods)
cevj Ges mgRvZxq `e, AcwqvRvZ ev
mvaviYfve Zix wK Ab Kvbfve
cwqvRvZ bn; kvgyK, KuvKov ev GwKbvWvg
Ges KvUjevb, cwqvRvZ A_ev mvaviYfve
Zix wK mwVKfve KwZZ bn; GBic
cYi ov I ewRZ Ask
GvgeviMxm, KvmUvwiqvg, wmfU Ges
Kix(gv); Kvb_vivBW; (AcwqvRvZ)
wc, Kbv nDK ev bv nDK; flR `e
cZ eeZ, Mw Ges Abvb cvYxR cY,
ZvRv, Vvv, wngvwqZ A_ev mvgwqK fve
msiwZ
Ab ewYZ ev Afz nq bvB GBic
cvYxRvZ cY (2.5 KwR ch gvoK ev
wUbRvZ eZxZ); Customs Act Gi First
Schedule Gi Chapter 1 A_ev 3 G ewYZ
gvbyli fvMi AhvM gZ cvYx
K`, K`hy g~j, Kim&g, vDbm Ges ei
~j AvbyfwgKv Kv cewkxj ev dzj hy;
wPKvwi Dw` Ges Customs Act Gi First
Schedule Gi Heading No. 12.12 Gi
AvIZvaxb g~jmg~n eZxZ Abvb g~j
Abvb Rxe Dw` (g~jmn), KvwUs Ges UzKiv;
gvkigi Pviv
dzji Zvov Zix ev AjsKiYi DchvMx dzj
Ges dzji Kwj ZvRv, Kbv, iO Kiv, weP,
cwic~Y ev Abfve cZKZ
dzji Zvov Zix ev AjsKiYi DchvMx,
ZvRv, Kbv, iO Kiv, weP, cwic~Y ev Abfve
cZKZ cvZv, kvLv Ges Dw`i Abvb Ask,
dzj A_ev dzji Kwj Ges Nvm, kIjv Ges
kevj QvK eZxZ
Avjy, ZvRv A_ev Vvv (2.5 KwR ch gvoK
ev wUbRvZ eZxZ)

UgUv, ZvRv A_ev Vvv (2.5 KwR ch

gvoK ev wUbRvZ eZxZ)
8

wkibvgv msLv

(Heading No)
07.03

mvgmc~Y bvgKiY KvW

(H. S. Code)
0703.10.19
0703.10.29
0703.20.90
0703.90.90

cY mvgMxi weeiY
(Description of Goods)
cuqvR, kvjU, imyb, wjKm& Ges Abvb GB
RvZxq kvKmw, ZvRv A_ev Vvv (2.5 KwR
ch gvoK ev wUbRvZ eZxZ)

07.04

0704.10.90
0704.20.90
0704.90.90

euvavKwc, dzjKwc I gv_vhy eKwj,

Kvwnjvwf, KBj Ges GB RvZxq fvR
evwmKvm, ZvRv A_ev Vvv (2.5 KwR
ch gvoK ev wUbRvZ eZxZ)

07.05

0705.11.90
0705.19.90
0705.21.90
0705.29.90

jUzm Ges wPKvwi, ZvRv A_ev Vvv (2.5

KwR ch gvoK ev wUbRvZ eZxZ)

07.06

0706.10.90
0706.90.90

07.07

0707.00.90

07.08

0708.10.90
0708.20.90
0708.90.90

MvRi, kvjMg, mvjv` weUgyj, mvjwmdvB,

mjwiqvK, gyjv Ges GB RvZxq fvR
gyj, ZvRv A_ev Vvv (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)
kmv Ges xiv, ZvRv A_ev Vvv (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
wk^vKvi kvKmw, Lvjm hy A_ev Lvjm
Qvovbv, ZvRv A_ev Vvv (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

07.09

0709.20.90
0709.30.90
0709.40.90
0709.51.90
0709.59.90
0709.60.19
0709.60.99
0709.70.90
0709.90.19
0709.90.99

Abvb kvKmw, ZvRv A_ev Vvv (2.5

KwR ch gvoK ev wUbRvZ eZxZ)

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
0710.10.90
0710.21.90
0710.22.90
0710.29.90
0710.30.90
0710.40.90
0710.80.90
0710.90.90

cY mvgMxi weeiY
(Description of Goods)
me&wR (evcvwqZ ev Mig cvwbZ
dvUvbvi gvag ibKZ nDK ev bv
nDK), wngvwqZ (2.5 KwR ch gvoK
ev wUbRvZ eZxZ)

07.12

0712.20.90
0712.31.90
0712.32.90
0712.33.90
0712.39.90
0712.90.19
0712.90.99

Kbv kvKme&wR, mc~Y, KwZZ, dvwj,

LwZ ev ov, wK Dnvi PvBZ AwaK
cZKZ bn (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)

07.13

0713.10.90
0713.20.90
0713.31.90
0713.32.90
0713.33.90
0713.39.90
0713.40.90
0713.50.90
0713.90.90

Kbv wk^vKvi kvKmw Lvjm ev Lvmv

Qvovbv A_ev wLwZ nDK ev bv nDK
(2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

07.14

0714.10.90
0714.20.90
0714.90.19
0714.90.99

gvwbIK, AviviU, mvjc, Ri Rvjg

WuvUvMvQ (Artichokes), wgw Avjy Ges
mgRvZxq gyj Ges K`, DP kKiv ev
Bbmywjb Dcv`vbhy, ZvRv A_ev Kbv,
dvwj A_ev z` `jvi AvKwZi nDK ev bv
nDK; mv Zi gv (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

(Heading No)
07.10

10

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
0801.11.90
0801.19.90
0801.21.90
0801.22.90
0801.31.90
0801.32.90

cY mvgMxi weeiY
(Description of Goods)
bvwiKj, evwRj ev`vg Ges KvRy ev`vg,
ZvRv A_ev Kbv, Lvjm ev AveiY
Qvovbv nDK ev bv nDK (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

08.02

0802.11.90
0802.12.90
0802.21.90
0802.22.90
0802.31.90
0802.32.90
0802.40.90
0802.50.90
0802.60.90
0802.90.11
0802.90.19
0803.00.90

Abvb ev`vg, mycvix, ZvRv A_ev Kbv,

Lvjm ev AveiY Qvovbv nDK ev bv nDK
(2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

(Heading No)
08.01

08.03
08.04

08.05

Kjv, mKj cKvi, ZvRv ev Kbv LRyi

(2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

0804.10.19
0804.10.29
0804.20.19
0804.20.29
0804.30.90
0804.40.90
0804.50.19
0804.50.29
0804.50.39

LRyi, Wzgyi, Avbvim, GvfvKvWvm, cqviv,

Avg Ges Mve, ZvRv ev Kbv (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

jeyRvZ dj, ZvRv A_ev Kbv (2.5 KwR

0805.10.90
0805.20.90
0805.40.90
0805.50.90
0805.90.19
0805.90.29

ch gvoK ev wUbRvZ eZxZ)

11

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)

cY mvgMxi weeiY
(Description of Goods)

08.06

0806.10.90
0806.20.90

Avyi, ZvRv A_ev Kbv (2.5 KwR ch

gvoK ev wUbRvZ eZxZ)

08.07

0807.11.90
0807.19.90
0807.20.90

ZigyR RvZxq dj (ZigyRmn) Ges cuc,

ZvRv (2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

08.08

0808.10.90
0808.20.90

08.09

0809.10.90
0809.20.90
0809.30.90
0809.40.90

Avcj, bvkcvwZ Ges bvkcvwZ m`k

Abvb dj, ZvRv (2.5 KwR ch gvoK
ev wUbRvZ eZxZ)
GwcKU, Pix, cxP, cvg Ges vm, ZvRv
(2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

08.10

0810.10. 90
0810.20.90
0810.40.90
0810.50.90
0810.60.90
0810.90.90

Abvb dj, ZvRv (2.5 KwR ch gvoK

ev wUbRvZ eZxZ)

08.13

09.04

0813.10.90
0813.20.90
0813.30.90
0813.40.90
0813.50.19
0813.50.99
0904.11.90

09.05

0905.00.90

09.06

0906.11.90
0906.19.90

08.01 nBZ 08.06 kYxf dj eZxZ

Abvb Kbv dj, Customs Act Gi
First Schedule Gi Chapter 8 Gi
Af ev`vg A_ev Kbv djmg~ni
wgkY (2.5 KwR ch gvoK ev wUbRvZ
eZxZ)
Mvj gwiP, PY A_ev `jvbv bn (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
fvwbjv (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)
`vi wPwb Ges `vi wPwb MvQi dyj, PY ev
`jvbv bn (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)

(Heading No)

12

cY mvgMxi weeiY
(Description of Goods)
je (m~Y dj, je ev Kv) (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
Rvqdj, Rx, GjvPx (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
0907.00.90

09.08

0908.10.90
0908.20.90
0908.30.90

09.09

0909.10.90
0909.20.90
0909.30.90
0909.40.90
0909.50.90

gix A_ev evwWqvb, dbj, awbqv, wRiv,

kv-wRiv ev Rywbcvi (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

09.10

0910.10.90
0910.20.90
0910.30.90
0910.91.91
0910.91.99
0910.99.90

Av`v, Rvdbvi, njy`, _vBg, ZRcvZv,

Kvwi Ges Abvb gmjv (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

10.01

1001.10.90
1001.90.19
1001.90.29

Mg Ges gmwjb (2.5 KwR ch gvoK

ev wUbRvZ eZxZ)

10.02

1002.00.10
1002.00.90

ivB

10.03

1003.00.10
1003.00.90

evwj

10.04

1004.00.10
1004.00.90

RB

10.05

1005.10.10
1005.10.90
1005.90.10
1005.90.90

fzv

(Heading No)
09.07

13

wkibvgv msLv

(Heading No)
10.06

mvgmc~Y bvgKiY KvW

(H. S. Code)
1006.10.10
1006.10.90

cY mvgMxi weeiY
(Description of Goods)
avb

10.07

1007.00.10
1007.00.90

mviNvg km

10.08

1008.10.90
1008.20.90
1008.30.90
1008.90.90
1201.00.90

evRiv, fzv, KvbvivB exR; Abvb Lv`

km (2.5 KwR ch gvoK ev wUbRvZ
eZxZ)

12.01

mqvweb, PY A_ev APY (2.5 KwR ch

gvoK ev wUbRvZ eZxZ)
Pxbv ev`vg, Lvjm ev Lvjmwenxb, fvRv
bq A_ev Abfve ibKZ bn (2.5
KwR ch gvoK ev wUbRvZ eZxZ)

12.02

1202.10.90
1202.20.90

12.04

1204.00.90

12.05

1205.10.90
1205.90.90

12.06

1206.00.90

12.07

1207.20.90
1207.40.90
1207.50.90
1207.91.90
1207.99.90

12.09

wkibvgvi Aaxb
mKj KvWmg~n

ecbi Rb eeZ exR, dj Ges

mgRvZxq exRwU

12.10

1210.10.90

ZvRv A_ev Kbv nc KvY, `jvbv, ov,

z` ewoi ev jycywjb AvKvii bn (2.5
KwR ch gvoK ev wUbRvZ eZxZ)

wZwm, fvv nDK ev bv nDK (2.5 KwR

ch gvoK ev wUbRvZ eZxZ)
^lc (Rape seed) A_ev Kvjhv exP,
PY A_ev APY (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)
m~hgyLx dzji exR, PY A_ev APY (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
Abvb Zj exR Ges Zj hy dj, PY
A_ev APY (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)

14

wkibvgv msLv

(Heading No)
12.11

12.12

mvgmc~Y bvgKiY KvW

(H. S. Code)
1211.20.90
1211.30.90
1211.40.90
1211.90.19
1211.90.29
1211.90.99
1212.20.19
1212.20.99
1212.91.90
1212.99.90

12.13

12.13.00.90

12.14

1214.10.90
1214.90.90

13.01
13.02

wkibvgvi Aaxb mKj

KvWmg~n

14.01

15

cY mvgMxi weeiY
(Description of Goods)
e A_ev ei Ask (exR Ges djmn),
gyjZt myMw Zix, Jla Zix A_ev KxU cZ
I QvK webvk A_ev mgRvZxq KvR eeZ
nq, ZvRv A_ev Kbv, KwZZ, PY A_ev ov
nDK ev bv nDK (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)
jKv mxg, mvgyw`K AvMvQv Ges Abvb
mgy` kevj, myMvi exU Ges Bz, ZvRv A_ev
Kbv, `jvbv nDK ev bv nDK; dzU vb
Ges Kvibj Ges Abvb mw RvZxq cY mn
(wPKvwiqvg BbUvBevm mvwUfvg) aibi fvRv
bq GBic wPKvwi g~jmg~n cv_wgKfve
gvbyli fvMi Rb eeZ Ab ewYZ bn
A_ev Afz bq (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)
Lv` kmi LoKzUv Ges Lvmv, Kvbfve
cwqvRvZ bn, KwZZ `wjZ, wc A_ev z`
ewoi AvKvi nDK ev bv nDK (2.5 KwR
ch gvoK ev wUbRvZ eZxZ)
myBWm, gvsMvm, c Lv`i Rb MvQi
g~j, Lo, jymib (Avjdvjdv), Kvfvi,
mBbdqb, diR KBj, jycvBb, fU&P I
Abvb mgRvZxq c Lv`, ewo AvKvi nDK
ev bv nDK (2.5 KwR ch gvoK ev
wUbRvZ eZxZ)
jvv; cvKwZK Mvg, iRb, Mvg-iRb Ges
myM e wbhvm
kvKmwi im Ges wbhvm, cKwUK RvZxq
c`v_-mg~n cKwUbU Ges cKUU; kvKmw
RvZxq cY nBZ cv AvMvi-AvMvi Ges
Abvb eR AvVv wekl YvY cwiewZZ
nDK ev bv nDK
kvKmw mvgMx cv_wgKfve webywbi Rb
eeZ (h_v euvk, eZ, eYy-euvk, bjLvMov,
DBjv MvQi Wvj, iwdqv, cwivi, A_ev
is Kiv, Lv` kmi LoKzUv, Ges MvQi
AvVvjv Qvj)

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)
1404.20.90
1404.90.19
1404.90.99

cY mvgMxi weeiY
(Description of Goods)
Ab ewYZ A_ev Afz bq GBic
kvK-me&wRi Zix mvgMx (2.5 KwR ch
gvoK ev wUbRvZ eZxZ)

23.01

2301.10.90
2301.20.10
2301.20.90

23.08

2308.00.00

25.05

2505.10.00

40.01

4001.30.00

41.01

wkibvgvi Aaxb
mKj KvWmg~n

41.02

gvQ ev LvjKhy RjR cvYx, kvgyK ev

Agi `x RjR Dw` ev cvYxi gvsm ev
bvwofzwoi gq`v kmPY gq`v, gvbyli
fvMi AhvM; MwjZ Pwei Mv` (2.5
KwR ch gvoK ev wUbRvZ eZxZ)
Ab ewYZ ev Af nq bvB Ggb Mevw`
ci Lv` wnmve eeZ mw mvgMx I
mwi ewRZ Ask, kvK-mwi Aewkvsk I
Dnvi DcRvZ, `jvi AvKvi nDK ev bv
nDK
cvKwZK evwj, mKj cKvi is Kiv nDK ev
bv nDK; Customs Act Gi First
Schedule Gi Chapter 26 G kYxfz
bn Ggb avZz AvwkZ evwj
cv_wgK Aevq A_ev cU, wkU ev KvUv
UzKivi Aevq iwZ, evjvUv, MvUvcvPv,
MvBqyj, wPKj Ges mgRvZxq cvKwZK
AvVv
Mevw` c ev AkZzj ci KuvPv Pvgov
(ZvRv A_ev jeYv, Kbv, PY viv
cwiZ ev Abfve msiwZ, wK cvKv
Kiv bn wjLv ev Abyic KvRi DchvMx
bn ev cieZx chvqi Rb cZ GBic
bn), jvg DVvbv A_ev KwZZ nDK ev bv
nDK
fov ev fovi ev Pvi KuvPv Pvgov (ZvRv
A_ev jeYv, Kbv, PY ev GwmW viv
cwiZ ev Abfve msiwZ, wK cvKv
Kiv bn wjLv ev Abyic KvRi DchvMx
bn ev cieZx chvqi Rb cZ GBic
bn), ckghy A_ev KwZZ nDK ev bv

(Heading No)
14.04

16

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)

41.03

wkibvgvi Aaxb
mKj KvWmg~n

43.01

44.01

4401.10.00

(Heading No)

4401.30.00

44.03

wkibvgvi Aaxb mKj

KvWmg~n

45.01

cY mvgMxi weeiY
(Description of Goods)
nDK, mvgmcyY bvgKiY cwZi Dci
wfw Kwiqv Customs Act Gi First
Schedule Gi Chapter 41 Gi Note
1(c) nBZ hvnv ev` `Iqv nBqvQ Zvnv
eZxZ
Abvb ci KuvPv Pvgov (ZvRv A_ev
jeYv, Kbv, PY ev GwmW viv cwiZ
ev Abfve msiwZ, wK cvKv Kiv bn
wjLv ev Abyic KvRi DchvMx bn ev
cieZx chvqi Rb cZ GBic bn),
jvghy A_ev KwZZ nDK ev bv nDK,
mvgmc~Y bvgKiY cwZi Dci wfw
Kwiqv Customs Act Gi First
Schedule Gi Chapter 41 Gi Note
1(b) or 1(c) nBZ hvnv ev` `Iqv
nBqvQ Zvnv eZxZ
ci ckghy KuvPv Pvgov (gv_v, jR,
_vev Ges Abvb LwZ Ask ev UzKiv,
ckgx cvkvK ZixZ eenvii Dchy),
41.01, 41.02 A_ev 41.03 wkibvgfz
KuvPv Pvgov mg~n eZxZ
Rvjx KvV, wo, wejU, Wvj, dvMvU ev
Abyic AvKwZ mb KvV
KvVi dvwj ev KYv, KvVi wo I KvVi
eR Ges ewRZvsk, wo, weKU, cjU
ev Abyic AvKwZZ wcwfZ nDK ev bv
nDK
AgmY (rough) KvV, Qvj, Qvovb nDK ev
bv nDK A_ev PivB KvV A_ev
mvaviYfve PviKvYvKwZ
cvKwZK wQwc, KuvPv A_ev mvaviYfve
cZKZ; eenvi AhvM wQwc PY,
KwYKvKvi A_ev `jvbv wQwc

17

(Heading No)
50.01
51.01
51.02

wkibvgv msLv

mvgmc~Y bvgKiY KvW

(H. S. Code)

51.04

52.01
53.03

5303.10.00

18

cY mvgMxi weeiY
(Description of Goods)
ikg wU cvKvBevi DchvMx
Dj, cwiZ ev AuvPovbv (combed) bn
ci jvg, my ev gvUv, cwiZ ev
AuvPovbv bn
Dj, ev my A_ev gvUv ci jvgi
MvibUKZ K
Zzjv, cwivi ev AuvPovbv eZxZ
KuvPv cvU|