Background:
Earlier, the CBIC issued Notification No. 82/2017 – Customs dated October 27, 2017 (“NN. 82/2017”), which prescribed the effective rate of customs duty under chapters 50 to 63 on textile products imported in India, under the Customs Tariff Act, 1975 (“Customs Tariff Act”).
Further, the new (seventh) edition of the Harmonized System (HS) nomenclature i.e., HS-2022, shall come into force from January 01, 2022. This edition has introduced significant changes to the Harmonized System with a total of 351 amendments at the six-digit level, covering a wide range of goods moving across borders.
As India is a party to the HS convention, necessary changes were brought in accordingly, under Customs through the below mentioned notification:
Notification:
The CBIC vide Notification No. 56/2021-Customs dated December 29, 2021 has amended NN. 82/2017 w.e.f. January 1, 2022 in order to align the same with HS-2022, in a following manner:
|
SI. No. |
Old HS code/Chapter | Old Entry | New HS code/Chapter | New Entry | Rate |
| 116 | 5703 20 | All goods |
5703 21, 5703 29 |
All goods |
20% or INR 70 per sq. mtr., whichever is higher |
|
117 |
5703 30 | All goods |
5703 31, 5703 39 |
All goods |
20% or INR 55 per sq. mtr., whichever is higher |
| 136 | 5802 11 00 | All goods | 5802 10 10 | All goods |
10% |
|
137 |
5802 19 | All goods | 5802 10 20, 5802 10 30, 5802 10 40, 5802 10 50, 5802 10 60, 5802 10 90 | All goods |
10% or INR 60 per sq. mtr., whichever is higher |
| 213 | 6201 11 00,
6201 12 |
All goods | Omitted | Omitted |
Omitted |
|
213A |
– | – | 6201 20 10 | All goods |
20% or INR 385 per piece, whichever is higher |
| 213B | – | – | 6201 20 90 | All goods |
20% or INR 220 per piece, whichever is higher |
|
213C |
– | – | 6201 30 10 | All goods |
20% or INR 385 per piece, whichever is higher |
| 213D | – | – | 6201 30 90 | All goods |
20% or INR 210 per piece, whichever is higher |
|
213E |
– | – | 6201 40 10 | All goods |
20% or INR 320 per piece, whichever is higher |
| 213F | – | – | 6201 40 90 | All goods |
20% or INR 180 per piece, whichever is higher |
|
213G |
– | – | 6201 90 10 | All goods | 20% |
| 213H | – | – | 6201 90 90 | All goods |
20% |
|
214. |
6201 13 | All goods | Omitted | Omitted | Omitted |
|
215 |
6201 19 | All goods | Omitted | Omitted |
Omitted |
| 216 | 6201 91 00 | All goods | Omitted | Omitted |
Omitted |
|
217 |
6201 92 00 | All goods | Omitted | Omitted | Omitted |
| 218 | 6201 93 00 | All goods | Omitted | Omitted |
Omitted |
|
219 |
6201 99 | All goods | Omitted | Omitted | Omitted |
| 220 | 6202 11 | All goods | Omitted | Omitted |
Omitted |
|
220A |
– | – | 6202 20 10 | All goods |
20% or INR 385 per piece, whichever is higher |
| 220B | – | – | 6202 20 90 | All goods |
20% or INR 220 per piece, whichever is higher |
|
220C |
– | – | 6202 30 10 | All goods |
20% or INR 210 per piece, whichever is higher |
| 220D | – | – | 6202 30 90 | All goods |
20% or INR 160 per piece, whichever is higher |
|
220E |
– | – | 6202 40 10 | All goods |
20% or INR 385 per piece, whichever is higher |
|
220F |
– | – | 6202 40 90 | All goods |
20% or INR 220 per piece, whichever is higher |
| 220G | – | – | 6202 90 10 | All goods |
20% |
|
220H |
– | – | 6202 90 90 | All goods | 20% |
| 221 | 6202 12 00 | All goods | Omitted | Omitted |
Omitted |
|
222 |
6202 13 00 | All goods | Omitted | Omitted | Omitted |
| 223 | 6202 19 | All goods | Omitted | Omitted |
Omitted |
|
224 |
6202 91 | All goods | Omitted | Omitted | Omitted |
| 225 | 6202 92 | All goods | Omitted | Omitted |
Omitted |
|
226 |
6202 93 | All goods | Omitted | Omitted | Omitted |
| 227 | 6202 99 | All goods | Omitted | Omitted |
Omitted |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs56-2021.pdf
Our comments:
Similar changes have been adopted under GST provisions from January 01, 2022 so as to align the same with HS 2022. The list of notifications are as under:
Notification No. 18/2021- Central Tax (Rate) dated December 28, 2021
Notification No. 19/2021- Central Tax (Rate) dated December 28, 2021
Notification No. 20/2021- Central Tax (Rate) dated December 28, 2021
Similar notifications have been passed under Integrated Goods and Services Tax Act, 2017 and Union Territory Goods and Services Tax Act, 2017.
Notification No. 02/2021-Compensation Cess (Rate) dated December 28, 2021
The HSN Amendments chapter wise can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2021/12/HSN-Amendments-Chapterwise-from-Jan-1-2022.pdf
Correlation of Customs Tariff between 2021 and 2022 can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/deptt_offcr/Guidance%20Document%20on%20Correlation%20of%20Customs%20Tariff%20between%202021%20and%202022.pdf