Certain changes issued in Customs Duty Rate Notification from January 01, 2022 to align it with HS 2022

S.No.

Old HSN/Chapter

Old Standard rate

(%)

New Entry/ Chapter

New Standard rate (%)

28

All goods, fresh or dried, other than liquorice roots

All goods, fresh or dried, other than liquorice roots

15

76

All goods of edible grade

All goods of edible grade

45

218

10

250

3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00, 3824 (except 3824 60)

All goods other than those at S. No. 250A

3801, 3802, 3803 00 00, 3804, 3805, 3806, 3807, 3809 (except 3809 10 00), 3810, 3812, 3815, 3816 00 00, 3817, 3821 00 00, 3824 (except 3824 60) or 3827

All goods other than those at S. No. 250A

7.5

253

(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);

(ii) Neodymium Magnet (before Magnetization)

2.5%

(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);

(ii) Neodymium Magnet (before Magnetization)

2.5%

271

Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn

Polytetrametylene ether glycol, (PT MEG) for use in the manufacture of spandex yarn

71 (except 7104 90 90)

71 (except 7104 99 00)

Cut and polished coloured gemstones

7.5

402

84 or 85

(a)    Populated printed circuit boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 481[8517 79 10] or 8529 90 90;

(b)   Transformers falling under tariff item 8504 31 00;

(c)    All goods falling under sub-heading 8504 90;

(d)   SMF Battery falling under tariff item 8507 20 00;

(e)   Enamelled copper wire falling under heading 8544

Nil

a)      Populated printed circuit boards falling under sub-heading/ tariff item 8443 99 or 8473 30 or 8517 79 10 or 8529 90 90;

b)      Transformers falling under tariff item 8504 31 00;

c)      All goods falling under sub-heading 8504 90;

d)      SMF Battery falling under tariff item 8507 20 00;

e)      Enamelled copper wire falling under heading 8544

Nil

418

3824 90 90

5

5

426

(2) Parts, for manufacture of the goods at (1)

Nil

(2) Parts, for manufacture of the goods at (1)

Nil

452

7.5

8419 19 20

Water heaters

7.5

452A

7.5

All goods

7.5

485A

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711

10

8501 10, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53, 8501 71, 8501 72

(i) motor vehicles falling under heading 8702 or 8704;

(ii) motor cars falling under heading 8703; or

(iii) motor cycles falling under heading 8711

10

502

8525 80 20

Nil

Nil

502A

8525 80

10

10

511

(i) populated printed circuit boards;

(ii) charger or power adapter;

(b) sub-parts for use in manufacture of items mentioned at (a) above;

Nil

(i) populated printed circuit boards;

(ii) charger or power adapter;

(b) sub-parts for use in manufacture of items mentioned at (a) above;

Nil

513

Any Chapter

(ii) Broadband modem tariff item 8517 62 30;

(iii) Router tariff item 8517 62 90;

(iv) Set-top box for gaining access to internet tariff item 8517 69 60;

(v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) tariff item 8521 90 90;

(vi) CCTV Camera/IP Camera tariff item 8525 20 80

(vii) Reception apparatus for television but not designed to incorporate a video display tariff item 8528 71 00

Nil

Any Chapter

(ii) Broadband modem tariff item 8517 62 30;

(iii) Router tariff item 8517 62 90;

(iv) Set-top box for gaining access to internet tariff item 8517 69 60;

(v) Digital Video Recorder (DVR)/Network Video Recorder (NVR) tariff item 8521 90 90;

(vi) CCTV Camera/IP Camera tariff item 8525 81 to 8525 89;

(vii) Reception apparatus for television but not designed to incorporate a video display tariff item 8528 71 00

Nil

515A

8529

5

8529

5

515B

8529

(i) Chip on Film;

(ii) Printed Circuit Board Assembly (PCBA);

(iii) Cell (glass board/substrate).

5

8529

(i) Chip on Film;

(ii) Printed Circuit Board Assembly (PCBA);

(iii) Cell (glass board/substrate).

5

516

8529

(ii) Plate diffuser;

(iii) Film diffuser;

(iv) Reflector sheet;

(v) Film, top;

(vi) Film, middle;

(vii) Film, bottom;

(viii) BAR, LED;

(ix) Bezzal;

(x) Back cover sheet;

(xi) Black Light Unit Module.

10

8529

(ii) Plate diffuser;

(iii) Film diffuser;

(iv) Reflector sheet;

(v) Film, top;

(vi) Film, middle;

(vii) Film, bottom;

(viii) BAR, LED;

(ix) Bezzal;

(x) Back cover sheet;

(xi) Black Light Unit Module.

10

518

5

5

535

88 or any Other Chapter

(a) for manufacture of aircraft falling under heading 8802;

(b) for manufacture of parts of aircraft at (a)

Nil

(a) for manufacture of aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder);

(b) for manufacture of parts of aircraft at (a)

Nil

535A

Any Chapter

(a) for manufacture of aircraft falling under heading 8802;

(b) for manufacture of parts of aircraft at (a), imported by Public Sector Units under the Ministry of Defence

Nil

Any Chapter

(a) for manufacture of aircraft falling under heading 8802;

(b) for manufacture of parts of aircraft at (a), imported by Public Sector Units under the Ministry of Defence

Nil

536

(i) aircraft falling under heading 8802  or

(ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities.

Nil

(i) aircraft falling under heading 8802 or 8806 (except Unmanned Aircraft used as Television camera, digital camera or video camera recorder) or

(ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities.

Nil

538

8803

Nil

8807

Nil

545

Any Chapter

2.5%

2.5%

547

88031000, 88032000, 88033000

All goods

2.5

All goods

2.5

587

9405 50 40

15

15