 |
 |
|
| IMPORTS BY PRIVILEGED PERSONS,ORGANISATION, AUTHORITIES AND FOREIGNERS | ||
Type of Exemption |
Authority | |
| Imports by UN and its agencies and their officials | CBEC Circular No.79/95, dated 6.7.1995 | |
| Imports by UN or International Organisation for execution of projects in India | Notification No.84/97-Cus., dated 11.11.1997 as amended by Notification No.85-99-Cus., dated 6.7.1999 and No.119/99-Cus., dated 2.11.1999. | |
| Imports by Governors | Clause 9 of the G.O.I. (Governor's Allowances and Privileges) Order, 1950, dated 1.1.1950. | |
| Imports by Ford Foundations | Notification No.66/96-Cus., dated 2.9.96 | |
| Imports by Diplomats, Trade Representatives, etc. | Notification No.3-Cus., dated 8.1.1957 as amended by Notifications No.159-Cus., dated 27.8.1966; No.112-Cus., dated 26.7.1969; No.135-Cus., dated 20.9.1969; No.56-Cus., dated 7.6.1975; No.128/86-Cus., dated 17.2.1986 and No.36/90-Cus.(N.T. ), dated 27.6.1990 | |
| Imports by Vice-President | Notification No.106-Cus., dated 29.3.1958 | |
| Foodstuffs and provisions, imported by foreigners | Notification No.207/89-Cus., dated 17.7.1989 as amended by Notification No.45/92-Cus., dated 1.3.1992 | |
| GOVERNMENT IMPORTS INCLUDING FOR DEFENCE & POLICE | ||
| Imports relating to Defence and internal security forces | Notification No.39/96-Cus., dated 23.7.1996 as amended by Notification No.60/96-Cus., dated 22.8.1996; No.86/96-Cus., dated 6.11.1996; No.19/97-Cus., dated 1.3.1997; No.69/97-Cus., dated 15.9.1997; No.28/98-Cus., dated 2.6.`998; No.99/98-Cus., dated 27.11.1998; No.27/99-Cus., dated 28.2.1999; No.111/99-Cus., dated 21.9.1999; No.118/99-Cus., dated 29.10.1999; No.8/2000-Cus., dated 27.1.2000; No.11/2000-Cus., dated 31.1.2000 and No.20/2000-Cus., dated 1.3.2000 | |
| IMPORTS FOR TRAINING, EDUCATIONAL, RESEARCH AND TESTING PURPOSES | ||
| Pedagogic material for educational or vocational training purposes | Notification No.46-Cus., dated 25.5.1974 as amended by Notifications No.190-Cus., dated 2.8.1976; No.129/86-Cus., dated 17.2.1986 and No.101/95-Cus., dated 26.5.1995 | |
| Specified equipment, instruments, raw materials, components, pilot plant and computer software when imported for R&D projects | Notification No.50/96-Cus., dated 23.7.1996 as amendment by Notification No.74/96-Cus., dated 11.9.1996 | |
| Goods for educational and research purposes or imports by Research/Educational and other Institutes and Universities | Notification No.152/94-Cus., dated 13.7.1994 as amended by Notifications No.122/95-Cus., dated 1.8.1995; No.101/95-Cus., dated 26.5.1995; No.65/96-Cus., dated 31.8.1996 (w.e.f. 1.9.1996); No.28/98-Cus., dated 2.6.1998; No.27/99-Cus., dated 28.2.1999 and No.20/2000-Cus., dated 1.3.2000 | |
| IMPORTS FOR OIL EXPLORATION, NATIONAL PROGRAMME, EXHIBITIONS, SEMINARS OR EXPEDITIONS | ||
| Goods of foreign origin imported for repairs and return – Theatrical equipments including costumes imported by visiting foreign troupes, pontoons for speedy loading and unloading of imported goods – Photographic, filming, audio, video and radio equipments and tapes imported for short films, feature films and documentaries, goods for mountaineering expeditions – Tags or labels or printed polythene bags for use on articles for export | Notification No.153/94-Cus., dated 13-7-1994 as amended by Notification No.101/95-Cus., dated 26.5.1995 | |
| Research equipment imported by public funded and non-commercial research institutions and IIT etc | Notification No.51/96-Cus., dated 23.7.1996 as amended by Notification Nos.93/96-Cus., dated 11.12.1996; No.19/97-Cus., dated 1.3.1997 vide Corrigendum M.F.(D.R.) Notification F.No.B-40/11/96-TRU, dated 25.10.1996 as amended by Notification No.28/98-Cus., dated 2.6.1998 | |
| Goods imported for display or use at fair, exhibition, demonstration, seminar, congress and conferences or similar events | Notification No.3/89-Cus., dated 9.1.1989 as amended by Notifications No.66/95-Cus., dated 16.3.1995; No.101/95-Cus., dated 26.5.1995 and No.133/99-Cus., dated 27.12.1999 | |
| Raw materials, components, intermediates, consumables, parts other than spares and packing materials for the manufacture of final goods to be supplied to specified agencies or projects | Notification No.260/92-Cus., dated 27.8.1992 | |
| Specified goods imported for display or use at any specified event such as meetings, exhibitions, fairs or similar show or display | Notification No.157/90-Cus., dated 28.3.1990 as amended by Notification No.66/95-Cus., dated 16.3.1995 | |
| Import by Power Grid Corporation of India for the setting up of Rihand-Sasaram-Biharshariff HVDC Link Back to Back Station Project | Notification No.73/99-Cus., dated 8.6.1999 | |
| IMPORTS FOR HANDICAPPED PERSONS, CHARITABLE OR SOCIAL WELFARE PURPOSES | ||
| Imports for handicapped persons, charitable or social welfare purposes and research or educational programmes | Notification No.152/94-Cus., dated 13.7.1994 as amended by Notifications No.122/95-Cus., dated 1.8.1995; No.101/95-Cus., dated 26.5.1995; No.65/96-Cus., dated 31.8.1996 (w.e.f. 1.9.1996); No.28/98-Cus., dated 2.6.1998; No.27/99-Cus., dated 28.2.1999 and No.20/2000-Cus., dated 1.3.2000 | |
| DONATIONS AND GIFTS | ||
| Specified free gifts, donations, relief and rehabilitation material imported by charitable organizations, Red Cross Society, CARE and Government of India | Notification No.148/94-Cus., dated 13.7.1994 as amended by Notifications No.173/94-Cus., dated 6.10.1994; No.101/95-Cus., dated 26.5.1995 and No.48/96-Cus., dated 23.7.1996 | |
| Computers and computer peripherals donated to educational, research, charitable institutes or public funded or governmental organisation by 100% EOU, Software Technology Park, Electronic Hardware Technology Park and Export Processing Zone Schemes | Notification No.47/98 dated 16.7.1998 | |
| Second-hand computers/computer peripherals including printer, plotter, scanner, monitor, keyboard and storage units received as donation by a school | Notification No.18/99-Cus., dated 11.2.1999 | |
| Articles of gift imported as baggage by Union or State Ministers, Public Servants and foreign dignitaries | Notification No.326-Cus., dated 23.12.1983 as amended by Notification No.101/95-Cus., dated 26.5.1995 | |
| SPORTS GOODS, PRIZES, MEDALS AND TROPHIES, ETC. | ||
| Specified sports goods, equipments and requisites and mountaineering equipment imported by National Sports Federation or by a sports person of outstanding eminence for training. Challenge cups and trophies, medals and prizes won by Indian players | Notification No.146/94-Cus., dated 13.7.1994 as amended by Notifications No.101/95-Cus., dated 26.5.1995; No.132/95-Cus., dated 28.8.1995 and No.48/96-Cus., dated 23.7.1996 | |
| Golf equipments, adventure sports equipments, firearms and ammunition | Notification No.147/94-Cus., dated 13.7.1994 as amended by Notification No.101/95-Cus., dated 26.5.1995 | |
| SAMPLES | ||
| Samples, price lists, commercial samples or prototypes imported as baggage or by post, Air or Courier service and prototypes of engineering goods imported as samples for executing or securing export orders | Notification No.154/94-Cus., dated 13.7.1994 as amended by Notifications No.100/95-Cus., dated 26.5.1995; No.101/95-Cus., dated 26.5.1995; No.75/97-Cus., dated 14.10.1997 and No.86/99-Cus., dated 6.7.1999 | |
| PACKAGING MATERIALS, DURABLE CONTAINERS, PACKAGES AND SPARE BAGS | ||
| Containers of durable nature | Notification No.104/94-Cus., dated 16.3.1994 as amended by Notification No.101/95-Cus., dated 26.5.1995 | |
| MEDICINES, DRUGS AND HOSPITAL EQUIPMENTS, INSTRUMENTS AND APPARATUS | ||
| IMPORT BY POST OR BY AIR | ||
| Re-import of unclaimed postal articles | Notification No.273-Cus., dated 25.10.1958 as amended by Notification No.128/86-Cus., dated 17.2.1986 | |
| IMPORTS FROM VARIOUS SPECIFIED COUNTRIES OR PREFERENTIAL AREAS | ||
| Specified goods imported under Free Trade Agreement with Sri Lanka | Notification No.26/2000-Cus., dated 1.3.2000 | |
| Preferential rates of duty of specified goods imported from Bangladesh, Korea or Sri Lanka under Bangkok Agreement | Notification No.26/95-Cus., dated 16.3.1995 as amended by Notifications No.101/95-Cus., dated 26.5.1995; No.120/95-Cus., dated 12.7.1995; No.175/95-Cus., dated 29.12.1995; No.44/96-Cus., dated 23.7.1996; No.16/97-Cus., dated 1.3.1997; No.28/98-Cus., dated 2.6.1998 and No.27/99-Cus., dated 28.2.1999 | |
| Preferential rate of duty for specified goods when imported from specified countries under Agreement of Global System of Trade Preferences | Notification No.236/89-Cus., dated 1.9.1989 as amended by Notifications No.172/93-Cus., dated 17.9.1993; No.96/95-Cus., dated 22.5.1995; No.101/95-Cus., dated 26.5.1995; No.166/95-Cus., dated 7.12.1995; No.175/95-Cus., dated 29.12.1995; No.4/96-Cus., dated 15.1.1996; No.19/97-Cus., dated 1.3.1997 and No.106/99-Cus., dated 10.8.1999 | |
| Effective rate of duty for imports from Nepal | Notification No.37/96-Cus., dated 23.7.1996 as amended by Notifications No.99/96-Cus., dated 27.12.1996 and No.5/97-Cus., dated 20.1.1997 | |
| Imports from Bhutan and Nepal | Notification No.38/96-Cus., dated 23.7.1996 | |
| Preferential rates of duty for specified goods imported from Mauritius, Seychelles or Tonga | Notification No.28/95-Cus., dated 16.3.1995 as amended by Notifications No.175/95-Cus., dated 29.12.1995; No.45/96-Cus., dated 23.7.1996; No.17/97-Cus., dated 1.3.1997 and No.27/99-Cus., dated 28-2-1999 | |
| Specified goods when imported from Nepal | Notification No.85/98-Cus., dated 5.11.1998 | |
| Specified goods when imported into India from Union of Myanmar | Notification No.9/95-Cus., dated 6.3.1995 as amended by Notification No.101/95-Cus., dated 26.5.1995 | |
| Preferential rate of duty for import of specified goods from SAARC countries under SAARC Preferential Trading Arrangements | Notification No.105/99-Cus., dated 10.8.1999 | |
| Passengers bus and spares, fuel & consumables thereof imported from Pakistan or Bangladesh | Notification No.4/99-Cus., dated 8.1.1999 as amended by Notification No.36/99-Cus., dated 22.3.1999 | |
| GOODS IN TRANSIT | ||
| Freight on goods imports in containers for transshipment to Inland Container Depot | Notification No.151-Cus., dated 14.5.1982 as amended by Notification No.301/87-Cus., dated 21.8.1987 | |
| IMPORTS FOR EXPORT PROMOTION; EXPORT PROCESSING ZONES; 100% EXPORT-ORIENTED UNDERTAKINGS OR TEMPORARY IMPORTS | ||
| Temporary import of scientific equipments by non-profit making scientific or educational institutions | Notification No.84-Cus., dated 11.9.1971 as amended by Notifications No.190-Cus., dated 2.8.1976; No.129/86-Cus., dated 17.2.1986 and No.101/95-Cus., dated 26.5.1995 | |
| Specified goods imported for production of goods for export or for use in 100% Export-Oriented Undertakings | Notification No.53/97-Cus., dated 3.6.1997 as amended by Notifications No.12/98-Cus., dated 27.4.1998; No.38/98-Cus., dated 26.6.1998; No.59/98-Cus., dated 3.8.1998; No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Cut and polished diamonds and Gemstones imported by holders of Diamond Imprest licences or Gem Replenishment licences respectively | Notification No.42/99-Cus., dated 28.4.1999 | |
| Specified goods for use in export of gem and jewellery | Notification No.177/94-Cus., dated 21.10.1994 as amended by Notifications No.195/94-Cus., dated 6.12.1994; No.101/95-Cus., dated 26.5.1995; No.115/95-Cus., dated 8.6.1995; No.117/95-Cus., dated 12.6.1995; No.170/95-Cus., dated 26.12.1995; No.90/96-Cus., dated 19.11.1996; No.33/97-Cus., dated 1.4.1997; No.57/97-Cus., dated 3.7.1997; No.76/97-Cus., dated 14.10.1997; No.83/97-Cus., dated 27.10.1997; No.11/98-Cus., dated 27.4.1998; No.61/98-Cus., dated 5.8.1998; No.40/99-Cus., dated 28.4.1999 and No.10/2000-Cus., dated 28.1.2000 | |
| Specified goods for use in the manufacture of jewellery for export 100% export-oriented undertaking set up in Special Export-Oriented Complex at Jhandewalan | Notification No.3/88-Cus., dated 14.1.1988 as amended by Notifications No.232/88-Cus., dated 3.8.1988; No.250/90-Cus., dated 21.9.1990; No.151/91-Cus., dated 8.11.1991; No.15/92-Cus., dated 3.1.1992; No.155/92-Cus., dated 30.3.1992; No.7/93-Cus., dated 9.2.1993; No.145/93-Cus., dated 28.6.1993; No.178/94-Cus., dated 21.10.1994; No.194/94-Cus., dated 6.12.1994; No.101/95-Cus., dated 26.5.1995; No.115/95-Cus., dated 8.6.1995; No.117/95-Cus., dated 12.6.1995; No.33/97-Cus., dated 1.4.1997; No.57/97-Cus., dated 3.7.1997; No.76/97-Cus., dated 14.10.1997; No.11/98-Cus., dated 27.4.1998; No.40/99-Cus., dated 28.4.1999 and No.10/2000-Cus., dated 28.1.2000 | |
| Materials required for manufacture of specified goods for supply to a hundred per cent Export-Oriented Undertaking or a unit within a Free Trade Zone | Notification No.101/93-Cus., dated 16.3.1993 as amended by Notifications No.136/93-Cus., dated 18.6.1993; No.157/93-Cus., dated 13.8.1993; No.183/93-Cus., dated 25.11.1993; No.105/94-Cus., dated 18.3.1994; No.127/94-Cus., dated 10.6.1994; No.101/95-Cus., dated 26.5.1995 and No.33/97-Cus., dated 1.4.1997 | |
| Specified goods imported for manufacture of jewellery for export by hundred per cent export-oriented undertaking | Notification No.277/90-Cus., dated 12.12.1990 as amended by Notifications No.16/92-Cus., dated 3.1.1992; No.145/93-Cus., dated 28.6.1993; No.101/95-Cus., dated 26.5.1995; No.116/95-Cus., dated 8.6.1995; No.33/97-Cus., dated 1.4.1997; No.57/97-Cus., dated 3.7.1997; No.76/97-Cus., dated 14.10.1997; No.11/98-Cus., dated 27.4.1998; No.12/98-Cus., dated 27.4.1998; No.40/99-Cus., dated 28.4.1999 and No.10/2000-Cus., dated 28.1.2000 | |
| Consumables for manufacture of Gem and Jewellery or cut & polished diamonds to holders of Replenishment licence | Notification No.41/99-Cus., dated 28.4.1999 | |
| All goods imported into India by a 100% EOU or a unit working in a free trade zone and exempted from basic customs duty and additional duty | Notification No.5/94-Cus., dated 18.1.1994 | |
| Materials imported for use in the goods to be supplied to UNO, UN aided programme, projects aided by multilateral/bilaterial agencies/Funds, FPZ, EOU, FTZ and fertilizer plants | Notification No.128/94-Cus., dated 10.6.1994 as amended by Notifications No.185/94-Cus., dated 9.11.1994; No.101/95-Cus., dated 26.5.1995; No.144/95-Cus., dated 19.9.1995; No.22/96-Cus., dated 15.6.1996 and No.33/97-Cus., dated 1.4.1994 | |
| Specified goods imported for use in the articles, etc. meant for export/export promotion/processing (including repairing, reconditioning, etc.) of export articles by units in EPZ or FTZ – Consolidation of exemption | Notification No.133/94-Cus., dated 22.6.1994 as amended by Notifications No.191/94-Cus., dated 6.12.1994; No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-Cus., dated 12.6.1995; No.170/95-Cus., dated 26.12.1995; No.171/95-Cus., dated 26.12.1995; No.33/97-Cus., dated 1.4.1997; No.86/97-Cus., dated 24.11.1997; No.12/98-Cus., dated 27.4.1998; No.38/98-Cus., dated 26.6.1998; No.59/98-Cus., dated 3.8.1998; No.61/98-Cus., dated 5.8.1998 and No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Import of specified goods for use in acquaculture farm and export of acquaculture products produced therefrom | Notification No.196/94-Cus., dated 8.12.1994 as amended by Notifciations No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-Cus., dated 12.6.1995; No.171/95-Cus., dated 26.12.1995; No.33/97-Cus., dated 1.4.1997; No.12/98-Cus., dated 27.4.1998; No.38/98-Cus., dated 26.6.1998; No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Import of specified goods for use in manufacture of export goods by 100% EOUs | Notification No.126/94-Cus., dated 3.6.1994 as amended by Notifications No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-Cus., dated 12.6.1995; No.171/95-Cus., dated 26.12.1995; No.67/96-Cus., dated 3.9.1996; No.33/97-Cus., dated 1.4.1997; No.12/98-Cus., dated 27.4.1998; No.38/98-Cus., dated 26.6.1998; No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Capital goods imported by specified importer under Export Promotion Capital Goods (EPCG) Scheme | Notification No.160/92-Cus., dated 20.4.1992 as amended by Notifications No.306/92-Cus., dated 28.12.1992; No.124/93-Cus., dated 20.5.1993; No.101/95-Cus., dated 26.5.1995 and No.108/95-Cus., dated 5.6.1995 | |
| Capital goods imported by specified importer under Export Promotion Capital Goods (EPCG) Scheme | Notification No.307/92-Cus., dated 28.12.1992 as amended by Notifications No.125/93-Cus., dated 20.5.1993; No.101/95-Cus., dated 26.5.1995 and No.108/95-Cus., dated 5.6.1995 | |
| Capital equipments and spare parts required for maintenance of such equipments imported under Export Promotion Capital Goods (EPCG) Scheme | Notification No.122/93-Cus., dated 14.5.1993 as amended by Notifications No.108/94-Cus., dated 4.4.1994; No.101/95-Cus., dated 26.5.1995 and No.108/95-Cus., dated 5.6.1995 | |
| Concessional rate of duty for imports under EPCG Scheme | Notification No.110/95-Cus., dated 5.6.1995 as amended by Notifications No.131/95-Cus., dated 25.8.1995; No.146/95-Cus., dated 19.9.1995; No.154/95-Cus., dated 27.10.1995; No.31/96-Cus., dated 17.6.1996; No.69/96-Cus., dated 10.9.1996; No.95-96/Cus., dated 19.12.1996; No.8/98-Cus., dated 23.4.1998; No.42/98-Cus., dated 30.6.1998; No.75/98-Cus., dated 9.10.1998 and No.56/99-Cus., dated 11.5.1999 | |
| Goods imported under EPCG Scheme | Notification No.111/95-Cus., dated 5.6.1995 as amended by Notifications No.145/95-Cus., dated 19.9.1995; No.154/95-Cus., dated 27.10.1995; No.32/96-Cus., dated 17.6.1996; No.70/96-Cus., dated 10.9.1996; No.96/96-Cus., dated 19.12.1996; No.70/97-Cus., dated 16.9.1997; No.88/97-Cus., dated 12.12.1997; No.8/98-Cus., dated 23.4.1998; No.42/98-Cus., dated 30.6.1998; No.75/98-Cus., dated 9.10.1998 and No.56/99-Cus., dated 11.5.1999 | |
| Components imported for manufacture of capital goods under EPCG Scheme | Notification No.130/95-Cus., dated 25.8.1995 as amended by Notification No.163/95-Cus., dated 1.12.1995 | |
| Concessional duty for capital goods, components and spares etc. thereof when imported under EPCG Scheme | Notification No.28/97-Cus., dated 1.4.1997 as amended by Notification No.8/98-Cus., dated 23.4.1998; No.33/98-Cus., dated 9.6.1998; No.42/98-Cus., dated 30.6.1998; No.75/98-Cus., dated 9.10.1998 and No.56/99-Cus., dated 11.5.1999 | |
| Capital goods, components and spares thereof etc. imported under EPCG Scheme | Notification No.29/97-Cus., dated 1.4.1997 as amended by Notifications No.71/97-Cus., dated 16.9.1997; No.89/97-Cus., dated 12.12.1997; No.8/98-Cus., dated 23.4.1998; No.9/98-Cus., dated 23.4.1998; No.33/98-Cus., dated 9.6.1998; No.42/98-Cus., dated 30.6.1998; No.60/98-Cus., dated 3.8.1998; No.62/98-/C85Cus., dated 11.8.1998; No.66/98-Cus., dated 26.8.1998; No.74/98-Cus., dated 9.10.1998; No.75/98-Cus., dated 9.10.1998; No.31/99-Cus., dated 8.3.1999; No.56/99-Cus., dated 11.5.1999; No.80/99-Cus., dated 25.6.1999; No.92/99-Cus., dated 15.7.1999; No.122/99-Cus., dated 4.11.1999 and No.20/2000-Cus., dated 1.3.2000 | |
| Goods imported for execution of an export order for jobbing | Notification No.32/97-Cus., dated 1.4.1997 as amended by Notifications No.1/99-Cus., dated 1.1.1999; No.50/99-Cus., dated 29.4.1999 and No.89/99-Cus., dated 6.7.1999 | |
| IMPORTS AGAINST ADVANCE LICENCE, REPLENISHMENT LICENCE OR SELF DECLARED PASS BOOK | ||
| Materials imported against Value Based Advance Licence | Notification No.203/92-Cus., dated 19.5.1992 as amended by Notifications No.289/92-Cus., dated 30.10.1992; No.9/93-Cus., dated 18.2.1993; No.98/93-Cus., dated 12.3.1993; No.138/93-Cus., dated 18.6.1993; No.183/93-Cus., dated 25.11.1993; No.105/94-Cus., dated 18.3.1994; No.179/94-Cus., dated 25.10.1994; No.199/94-Cus., dated 23.12.1994; No.82/95-Cus., dated 31.3.1995 and No.101/95-Cus., dated 26.5.1995 | |
| Materials imported against an advance licence | Notification No.204/92-Cus., dated 19.5.1992 as amended by Notifications No.248/92-Cus., dated 23.7.1992; No.290/92-Cus., dated 19.5.1992; No.99/93-Cus., dated 12.3.1993; No.139/93-Cus., dated 18.6.1993; No.159/93-Cus., dated 13.8.1993; No.183/93-Cus., dated 25.11.1993; No.105/94-Cus., dated 18.3.1994; No.136/94-Cus., dated 24.6.1994; No.180/94-Cus., dated 25.10.1994; No.82/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995 and No.32/98-Cus., dated 4.6.1998 | |
| Goods imported against an Advance Customs Clearance Permit | Notification No.205/92-Cus., dated 19.5.1992 as amended by Notifications No.291/92-Cus., dated 30.10.1992; No.140/93-Cus., dated 18.6.1993 and No.82/95-Cus., dated 31.3.1995 | |
| Materials imported against a Self Declared Pass Book | Notification No.299/92-Cus., dated 30.11.1992 as amended by Notifications No.141/93-Cus., dated 18.6.1993; No.183/93-Cus., dated 25.11.1993; No.105/94-Cus., dated 18.3.1994; No.137/94-Cus., dated 24.6.1994; No.181/94-Cus., dated 25.10.1994 and No.101/95-Cus., dated 26.5.1995 | |
| Materials imported against Special Value Based Advance Licence | Notification No.104/93-Cus., dated 16.3.1993 as amended by Notifications No.142/93-Cus., dated 18.6.1993; No.182/94-Cus., dated 25.10.1994; No.101/95-Cus., dated 26.5.1995 and No.105/95-Cus., dated 2.6.1995 | |
| Materials imported against a Value Based Advance Licence issued on or after 1.4.1995 | Notification No.79/95-Cus., dated 31.3.1995 as amended by Notifications No.147/995-Cus., dated 19.9.1995; No.24/96-Cus., dated 15.6.1996; No.90/97-Cus., dated 19.12.1997; No.49/99-Cus., dated 29.4.1999; No.121/99-Cus., dated 4.11.1999 and corrected by corrigendum Drawback/P.N/3/99, dated 29.6.1999 | |
| Materials imported against Advance Licence issued on or after 1.4.1995 | Notification NO.80/95-Cus., dated 31.3.1995 as amended by Notifications No.141/95-Cus., dated 19.9.1995; No.25/96-Cus., dated 15.6.1996; No.91/97-Cus., dated 19.12.1997; No.49/99-Cus., dated 29.4.1999; No.121/99-Cus., dated 4.11.1999 and corrected by M.F.(D.R.) corrigendum drawback/P.N./3/99, dated 29.6.1999 | |
| Imports made under Pass Book issued under Exim Policy | Notification No.104/95-Cus., dated 30.5.1995 as amended by Notifications NO.155/95-Cus., dated 27.10.1995; No.33/96-Cus., dated 19.6.1996; No.81/96-Cus., dated 23.10.1996; No.24/97-Cus., dated 6.3.1997 and No.12/99-Cus., dated 1.2.1999 | |
| Imports against Special Value Based Advance Licence for export of readymade garments under Scheme A | Notification No.106/95-Cus., dated 2.6.1995 as amended by Notifications No.142/95-Cus., dated 19.9.1995; No.5/96-Cus., dated 17.1.1996 and No.27/96-Cus., dated 15.6.1996 | |
| Imports against Special Value Based Advance Licence for export of readymade garments under Scheme B | Notification No.107/95-Cus., dated 2.6.1995 as amended by Notifications No.140/95-Cus., dated 19.9.1995; No.6/96-Cus., dated 17.1.1996 and No.28/96-Cus., dated 15.6.1996 | |
| Materials imported against a Value Based Advance Licence issued on or after 19.9.1995 | Notification No.148/95-Cus., dated 19.9.1995 as amended by Notifications No.29/96-Cus., dated 15.6.1996; No.92/97-Cus., dated 19.12.1997; No.51/99-Cus., dated 29.4.1999 and No.121/99-Cus., dated 4.11.1999 and corrected by Corrigendum No.Drawback P.N.4/99 | |
| Materials imported against Advance Licence issued on or after 19.9.1995 | Notification No.149/95-Cus., dated 19.9.1995 as amended by Notifications No.162/95-Cus., dated 1.12.1995; No.30/96-Cus., dated 15.6.1996; No.71/96-Cus., dated 10.9.1996; No.93/97-Cus., dated 19.12.1997; No.51/99-Cus., dated 29.4.1999 and No.121/99-Cus., dated 4.11.1999 | |
| Materials imported against Advance Licence with Actual User Condition | Notification No.30/97-Cus., dated 1.4.1997 as amended by Notifications No.94/97-Cus., dated 19.12.1997; No.10/98-Cus., dated 23.4.1998; No.51/99-Cus., dated 29.4.1999; No.121/99-Cus., dated 4.11.1999 and corrected by corrigendum NO.Drawback P.N./4/9, dated 29.6.1999 and corrected by Corrigendum F.No.605/55/98-DBK, dated 25.5.1998 | |
| Materials imported against Advance Licence issued after 1.4.1997 | Notification No.31/97-Cus., dated 1.4.1997 as amended by Notifications No.95/97-Cus., dated 19.12.1997; No.10/98-Cus., dated 23.4.1998 and corrected by Corrigendum F.No.605/55/98-DBK, dated 25.5.1998; No.49/99-Cus., dated 29.4.1999 and No.121/99-Cus., dated 4.11.1999 and corrected by M.F.(D.R.) corrigendum Drawback/P.N.3/99, dated 29.6.1999 | |
| Imports made under Duty Entitlement Pass Book | Notification No.34/97-Cus., dated 7.4.1997 as amended by Notifications No.44/97-Cus., dated 12.5.1997; No.66/97-Cus., dated 3.9.1997; No.87/97-Cus., dated 27.11.1997; No.65/98-Cus., dated 25.8.1998; No.104/98-Cus., dated 16.12.1998; No.52/99-Cus., dated 3.5.1999; No.81/99-Cus., dated 26.6.1999; No.121/99-Cus., dated 4.11.1999; No.1/2000-Cus., dated 5.1.2000 and No.5/2000-Cus., dated 21.1.2000 | |
| Imports against special imprest licence | Notification No.36/97-Cus., dated 11.4.1997 as amended by Notification No.67/97-Cus., dated 8.9.1997; No.52/98-Cus., dated 18.7.1998; No.70/99-Cus., dated 1.6.1999; No.84/99-Cus., dated 2.7.1999; No.101/99-Cus., dated 29.7.1999; No.113/99-Cus., dated 30.9.1999; No.114/99-Cus., dated 8.10.1999 and No.131/99-Cus., dated 7.12.1999 | |
| Anti-dumping duty to Imports against advance licence | Notification No.41/97-Cus., dated 30.1.1997 | |
| Materials imported against a special advance licence with actual user condition | Notification No.77/98-Cus., dated 16.10.1998 corrected by Corrigendum F.No.605/70/98-DBK, dated 21.10.1998 as amended by Notification No.51/99-Cus., dated 29.4.1999 and No.121/99-Cus., dated 4.11.1999 | |
| Import against an Annual Advance Licence with actual user condition | Notification No.48/99-Cus., dated 29.4.1999 as amended by Notification No.90/99-Cus., dated 6.7.1999 and No.121/99-Cus., dated 4.11.1999 | |
| Anti-dumping duty to imports against Annual Advance Licence when utilized in discharge of export obligation | Notification No.75/99-Cus., dated 11.6.1999 | |
| RE-IMPORTS | ||
| Specified goods exported from India and re-imported after being subjected to specified processes | Notification No.43/96-Cus., dated 23.7.1996 | |
| Re-import of challenge cups, or trophies, won by Defence Units | Notification No.259-Cus., dated 11.10.1958 as amended by Notification No.128/86-Cus., dated 17.2.1986 | |
| Re-import by Armed Forces returning from service abroad | Notification No.271-Cus., dated 25.10.1958 as amended by Notifications No.128/86-Cus., dated 17.2.1986 and No.101/95-Cus., dated 26.5.1995 | |
| Re-import of engines and parts of aircraft | Notification No.117-Cus., dated 13.10.1961 | |
| Re-import of catering cabin equipments, etc. by Indian Airlines | Notification No.26-Cus., dated 19.2.1962 | |
| Re-import of private personal property | Notification No.174-Cus., dated 24.9.1966 as amended by Notifications No.99-Cus., dated 21.6.1969 and No.93-Cus., dated 17.10.1970 | |
| Re-import of Indian goods and parts thereof (whether of Indian or foreign manufacture) for repairs, reconditioning, reprocessing, re-making or similar other process | Notification No.158/95-Cus., dated 14.11.1995 | |
| Re-import of goods sent for execution of approved projects | Notification No.241-Cus., dated 4.11.1982 as amended by Notification No.101/83-Cus., dated 5.4.1983 | |
| Re-import of goods exported under duty drawback rebate of duty or under bond | Notification No.94/96-Cus., dated 16.12.1996 as amended by Notification No.135/99-Cus., dated 27.12.1999 | |
| IMPORTS FOR SPECIFIC USE IN INDUSTRIAL PRODUCTION | ||
| Goods imported for carrying out repairs, reconditioning, re-engineering, testing, caliberation or maintenance (including services) | Notification No.134/94-Cus., dated 22.6.1994 as amended by Notification No.119/95-Cus., dated 6.7.1995 | |
| Inputs required for the manufacture of Iron and Steel intermediates | Notification No.10/95-Cus., dated 7.3.1995 under Chapter 72 | |
| IMPORT OF SPECIFIED ARTICLES | ||
| Specified goods imported for purpose of development of software for export | Notification No.138/91-Cus., dated 22.10.1991 as amended by Notifications No.154/93-Cus., dated 13.8.1993; No.161/93-Cus., dated 16.8.1993; No.110/94-Cus., dated 15.4.1994; No.192/94-Cus., dated 6.12.1994; No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-cus., dated 12.6.1995; No.171/95-cus., dated 26.12.1995; No.89/96-Cus., dated 19.11.1996; No.33/97-cus., dated 1.4.1997; No.12/98-Cus., dated 27.4.1998; No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Specified goods imported for purpose of development of software for export | Notification No.140/91-Cus., dated 22.10.1991 as amended by Notifications No.154/93-Cus., dated 13.8.1993; No.161/93-Cus., dated 16.8.1993; No.110/94-Cus., dated 15.4.1994; No.192/94-Cus., dated 6.12.1994; No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-Cus., dated 12.6.1995; No.171/95-cus., dated 26.12.1995; No.10/97-Cus., dated 17.2.1997; No.33/97-Cus., dated 1.4.1997; No.12/98-cus., dated 27.4.1998; No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Specified goods imported for manufacture and development of electronics hardware, or electronics hardware and software in an integrated manner in the Electronics Hardware Technology Park Complex | Notification No.95/93-Cus., dated 2.3.1993 as amended by Notifications No.189/93-Cus., dated 27.12.1993; No.110/94-Cus., dated 15.4.1994; No.193/94-Cus., dated 6.12.1994; No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-cus., dated 12.6.1995; No.171/95-Cus., dated 26.12.1995; No.33/97-Cus., dated 1.4.1997; No.86/97-cus., dated 24.11.1997; No.12/98-Cus., dated 27.4.1998; No.38/98-Cus., dated 26.6.1998; No.65/99-cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Specified goods imported for manufacture and development of electronics hardware, or electronics hardware and software in an integrated manner by the Electronics Hardware Technology Park Units | Notification No.96/93-Cus., dated 2.3.1993 as amended by Notifications No.189/93-Cus., dated 27.12.1993; No.114/94-Cus., dated 15.4.1994; No.193/94-Cus., dated 6.12.1994; No.83/95-Cus., dated 31.3.1995; No.101/95-Cus., dated 26.5.1995; No.117/95-Cus., dated 12.6.1995; No.171/95-Cus., dated 26.12.1995; No.33/97-Cus., dated 1.4.1997; No.86/97-Cus., dated 24.11.1997; No.12/98-Cus., dated 27.4.1998; No.38/98-Cus., dated 26.6.1998; No.65/99-Cus., dated 19.5.1999 and No.9/2000-Cus., dated 28.1.2000 | |
| Aircraft equipments, engine and spare parts, specified catering and ground equipments, fuel in tanks of aircrafts and lubricating oils by Indian Airlines, United Arab Airlines and Indian Air Force | Notification No.151/94-Cus., dated 13.7.1994 as amended by Notification No.101/95-Cus., dated 26.5.1995 | |
| Effective rate of duty for goods covered under Information Technology Agreement (W.T.O.) | Notification No.25/98-Cus., dated 2.6.1998 as amended by Notification No.27/99-Cus., dated 28.2.1999 | |
| Special industrial adhesives, gums and solutions and synthetic diamond powder | Notification No.79/96-Cus., dated 8.10.1996 | |
| EFFECTIVE RATES OF DUTY FOR GOODS OF VARIOUS CHAPTERS/HEADINGS | ||
| Exemption and effective rates of basic and additional duty for specified goods of Chapters 1 to 99 | Notification No.16/2000-Cus., dated 1.3.2000 | |
| Effective rate of duty for goods of specified heading of various chapters | Notification No.17/2000-Cus., dated 1.3.2000 | |
| Concessional rate of duty on goods imported for the manufacture of excisable goods | Notification No.25/99-Cus., dated 28.2.1999 as amended by Notification NO.60/99-Cus., dated 11.5.1999 and No.20/2000-Cus., dated 1.3.2000 | |
| MISCELLANEOUS | ||
| Tourist publicity material | Notification No.33-Cus., dated 22.6.1935 as amended by Notification No.113-Cus., dated 16.5.1957 | |
| Articles supplied free under warranty as replacement for defective ones | Notification No.80-Cus., dated 29.8.1970 as amended by Notification No.129/86-Cus., dated 17.2.1986 | |
