|
No.
|
HS Code
|
Description of Product
|
Product Specific Rule (PSR)
|
|
1.
|
Chapter 1
|
Live animals.
|
WO
|
|
2.
|
Chapter 2
|
Meat and edible meat offal.
|
WO
|
|
3.
|
Chapter 3
|
Fish and crustaceans, molluscs and other aquatic invertebrates.
|
WO
|
|
4.
|
Chapter 4
|
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
|
WO
|
|
5.
|
Chapter 5
|
Products of animal origin, not elsewhere specified or included.
|
WO
|
|
6.
|
Chapter 6
|
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
|
WO
|
|
7.
|
Chapter 7
|
Edible vegetables and certain roots and tubers.
|
WO
|
|
8.
|
Ex Chapter 8
|
Edible fruit and nuts; peel of citrus fruits or melons.
|
WO
|
|
9.
|
080132
|
— Shelled (Cashew kernel)
|
CTSH
|
|
10.
|
Chapter 9
|
Coffee, tea, maté and spices.
|
CTSH + VA 40%
|
|
11.
|
Chapter 10
|
Cereals.
|
WO
|
|
12.
|
Chapter 11
|
Products of the milling industry; malt; starches; insulin; wheat gluten.
|
CTH + VA 40%
|
|
13.
|
Chapter 12
|
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
|
WO
|
|
14.
|
Ex Chapter 13
|
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
|
WO
|
|
15.
|
1302
|
Vegetable saps and extracts
|
CTH + VA 40%
|
|
16.
|
Chapter 14
|
Vegetable plaiting materials; vegetable products not elsewhere specified or included.
|
WO
|
|
17.
|
Chapter 15
|
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
|
CTSH +VA 40%
|
|
18.
|
Chapter 16
|
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
|
CTH+VA 40%
|
|
19.
|
Ex Chapter 17
|
Sugars and sugar confectionery.
|
WO
|
|
20.
|
1701
|
Cane or beet sugar
|
CTSH + VA 40%
|
|
21.
|
1702
|
Other sugars
|
CTSH + VA 40%
|
|
22.
|
1704
|
Sugar confectionery
|
CTH + VA 40%
|
|
23.
|
Ex Chapter 18
|
Cocoa and cocoa preparations
|
WO
|
|
24.
|
1803
|
Cocoa paste, whether or not defatted.
|
CTH + VA 40 %
|
|
25.
|
1804
|
Cocoa butter, fat and oil
|
CTH + VA 40 %
|
|
26.
|
1805
|
Cocoa powder, not containing added sugar or other sweetening matter.
|
CTH + VA 40%
|
|
27.
|
1806
|
Chocolate and other food preparations containing cocoa.
|
CTSH + VA 40%
|
|
28.
|
Chapter 19
|
Preparations of cereals, flour, starch or milk; pastrycooks’ products.
|
CTH + VA 40%
|
|
29.
|
Ex Chapter 20
|
Preparations of vegetables, fruit, nuts or other parts of plants.
|
CC + VA 40 %
|
|
30.
|
2007-2009
|
Jams, Fruit Jellies, Marmalades, fruit or nut purees/pastes, other fruit/nut preparations, fruit juices etc
|
CTH +VA 40%
|
|
31.
|
Chapter 21
|
Miscellaneous edible preparations.
|
CTH+ VA 40%
|
|
32.
|
Ex Chapter 22
|
Beverages, spirits and vinegar
|
WO
|
|
33.
|
2201, 2202,
Ex2206, 2209
|
Non-alcoholic beverages and vinegar
|
CTH + VA 40%
|
|
34.
|
Ex 2207, Ex 2208
|
Undenatured ethyl alcohol for medical use
|
CTH + VA 40%
|
|
35.
|
Chapter 23
|
Residues and waste from the food industries; prepared animal fodder.
|
CC + VA 40%
|
|
36.
|
2308,2309
|
Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding
|
CTH +VA 40%
|
|
37.
|
Chapter 24
|
Tobacco and manufactured tobacco substitutes.
|
WO
|
|
38.
|
Chapter 25
|
Salt; sulphur; earths and stone; plastering materials, lime and cement.
|
CTSH + VA 40%
|
|
39.
|
Chapter 26
|
Ores, slag and ash.
|
CTSH + VA 40%
|
|
40.
|
Chapter 27
|
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
|
CTSH + VA 40%
|
|
41.
|
Chapter 28
|
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
|
CTSH + VA 40%
|
|
42.
|
Chapter 29
|
Organic chemicals.
|
CTSH + VA 40%
|
|
43.
|
Chapter 30
|
Pharmaceutical products.
|
CTSH + VA 40%
|
|
44.
|
Chapter 31
|
Fertilisers.
|
CTSH + VA 40%
|
|
45.
|
Chapter 32
|
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.
|
CTSH + VA 40%
|
|
46.
|
Chapter 33
|
Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
|
CTSH + VA 40%
|
|
47.
|
Chapter 34
|
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.
|
CTSH + VA 40 %
|
|
48.
|
Chapter 35
|
Albuminoidal substances; modified starches; glues; enzymes.
|
CTSH + VA 40%
|
|
49.
|
Chapter 36
|
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
|
CTSH + VA 40%
|
|
50.
|
Chapter 37
|
Photographic or cinematographic goods.
|
CTSH + VA 40%
|
|
51.
|
Chapter 38
|
Miscellaneous chemical products.
|
CTSH + VA 40%
|
|
52.
|
Chapter 39
|
Plastics and articles thereof.
|
CTSH + VA 40% VA
|
|
53.
|
Ex Chapter 40
|
Rubber and articles thereof.
|
CTSH + VA 40%
|
|
54.
|
400110
|
– Natural rubber latex, whether or not pre-vulcanised
|
WO
|
|
55.
|
400121
|
— Smoked sheets
|
WO
|
|
56.
|
400122
|
— Technically specified natural rubber (TSNR)
|
WO
|
|
57.
|
400129
|
Other (Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR)
|
WO
|
|
58.
|
Chapter 41
|
Raw hides and skins (other than furskins) and leather.
|
CTSH + VA 40%
|
|
59.
|
Chapter 42
|
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut).
|
CTH + VA 40%
|
|
60.
|
Chapter 43
|
Furskins and artificial fur; manufactures thereof.
|
CTH + VA 40%
|
|
61.
|
Chapter 44
|
Wood and articles of wood; wood charcoal.
|
CTSH + VA 40%
|
|
62.
|
Chapter 45
|
Cork and articles of cork.
|
CTH + VA 40%
|
|
63.
|
Chapter 46
|
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.
|
CTSH + VA 40%
|
|
64.
|
Chapter 47
|
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
|
CTSH + VA 40%
|
|
65.
|
Chapter 48
|
Paper and paperboard; articles of paper pulp, of paper or of paperboard.
|
CTSH + VA 40%
|
|
66.
|
Chapter 49
|
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
|
CTSH + VA 40%
|
|
67.
|
Chapter 50
|
Silk.
|
CTSH + VA 40%
|
|
68.
|
Chapter 51
|
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
|
CTSH + VA 40%
|
|
69.
|
Ex Chapter 52
|
Cotton
|
CTSH + VA 40%
|
|
70.
|
5201
|
Cotton, not carded or combed.
|
WO
|
|
71.
|
5202
|
Cotton waste (including yarn waste and garnetted stock).
|
WO
|
|
72.
|
5203
|
Cotton, carded or combed.
|
WO
|
|
73.
|
5204
|
Cotton sewing thread, whether or not put up for retail sale.
|
WO
|
|
74.
|
Chapter 53
|
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
|
CTSH + VA 40%
|
|
75.
|
Chapter 54
|
Man-made filaments
|
CTSH + VA 40%
|
|
76.
|
Chapter 55
|
Man-made staple fibres
|
CTSH + VA 40%
|
|
77.
|
Chapter 56
|
Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof
|
CTH + VA 40%
|
|
78.
|
Chapter 57
|
Carpets and other textile floor coverings
|
CTH + VA 40%
|
|
79.
|
Chapter 58
|
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
|
CTH + VA 40%
|
|
80.
|
Chapter 59
|
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
|
CTH + VA 40%
|
|
81.
|
Chapter 60
|
Knitted or crocheted fabrics
|
CTH + VA 40%
|
|
82.
|
Chapter 61
|
Articles of apparel and clothing accessories, knitted or crocheted
|
CTH + VA 40%
|
|
83.
|
Chapter 62
|
Articles of apparel and clothing accessories, not knitted or crocheted
|
CTH + VA 40%
|
|
84.
|
Chapter 63
|
Other made–up textile articles; sets; worn clothing and worn textile articles; rags
|
CTH + VA 40%
|
|
85.
|
Chapter 64
|
Footwear, gaiters and the like; parts of such articles
|
CTH + VA 40%
|
|
86.
|
Chapter 65
|
Headgear and parts thereof
|
CTH + VA 40%
|
|
87.
|
Chapter 66
|
Umbrellas, sun umbrellas, walkingsticks, seat-sticks, whips, ridingcrops, and parts thereof
|
CTSH + VA 40%
|
|
88.
|
Chapter 67
|
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
|
CTSH + VA 40%
|
|
89.
|
Chapter 68
|
Articles of stone, plaster, cement, asbestos, mica or similar materials
|
CTSH + VA 40%
|
|
90.
|
Chapter 69
|
Ceramic products
|
CTSH + VA 40%
|
|
91.
|
Chapter 70
|
Glass and glassware
|
CTSH + VA 40%
|
|
92.
|
Ex Chapter 71
|
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
|
CTSH + VA 40%
|
|
93.
|
7102
|
Diamonds
|
CTSH + VA 6%
|
|
100.
|
Ex711311
|
Silver Filigree work (plain)
|
CTSH + 3.5% VA
|
|
101.
|
Ex711311
|
Silver Jewellery set with gems (studded)
|
CTSH + 6%VA
|
|
102.
|
Ex711311
|
Other articles of silver jewellery (plain)
|
CTSH +6% VA
|
|
103.
|
Ex711311
|
Parts of plain silver jewellery
|
CTSH + 3.5%VA
|
|
104.
|
Ex711319
|
Jewellery of gold unset
|
CTSH + 3.5% VA
|
|
105.
|
Ex711319
|
Jewellery of gold set with pearls
|
CTSH +6% VA
|
|
106.
|
Ex711319
|
Jewellery of gold set with diamonds
|
CTSH +7% VA
|
|
107.
|
Ex711319
|
Jewellery of gold set with precious and semi- precious stones other than diamonds
|
CTSH + 6% VA
|
|
108.
|
Ex711319
|
Jewellery of platinum unset
|
CTSH + 3.5% VA
|
|
109.
|
Ex711319
|
Parts of plain gold jewellery
|
CTSH +3.5%VA
|
|
110.
|
Ex711319
|
Articles of other precious metal
|
CTSH + 3.5%VA
|
|
111.
|
Ex Chapter 72
|
Iron and steel
|
CTSH + VA 40%
|
|
112.
|
7206-7229
|
Iron & Steel
|
Melt and Pour in the Parties
|
|
113.
|
Chapter 73
|
Articles of iron or steel
|
CTSH + VA 40%
|
|
114.
|
Ex Chapter 74
|
Copper and articles thereof
|
CTSH + VA 40%
|
|
115.
|
740710
|
Bars, rods and profiles of refined copper
|
(Melt, cast and rolled) or (CTSH + VA 40%)
|
|
116.
|
740811,
740819
|
Wire of refined copper
|
(Melt, cast and rolled) or (CTSH + VA 40%)
|
|
117.
|
Chapter 75
|
Nickel and articles thereof
|
CTSH + VA 40%
|
|
118.
|
Chapter 76
|
Aluminium and articles thereof
|
CTSH + VA 45%
|
|
119.
|
Chapter 78
|
Lead and articles thereof
|
CTSH + VA 40%
|
|
120.
|
Chapter 79
|
Zinc and articles thereof
|
CTSH + VA 40%
|
|
121.
|
Chapter 80
|
Tin and articles thereof
|
CTSH + VA 40%
|
|
122.
|
Chapter 81
|
Other base metals; cermets; articles thereof
|
CTSH + VA 40%
|
|
123.
|
Chapter 82
|
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
|
CTSH + VA 40%
|
|
124.
|
Chapter 83
|
Miscellaneous articles of base metal
|
CTSH + VA 40%
|
|
125.
|
Chapter 84
|
Nuclear reactors, boilers, machinery and mechanical appliances; parts
thereof except for
|
CTH + VA 40%
|
|
126.
|
Chapter 85
|
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
|
CTH + VA 40%
|
|
127.
|
Chapter 86
|
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
|
CTSH + VA 40%
|
|
128.
|
Ex Chapter 87
|
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
|
CTH + VA 45%
|
|
129.
|
8716
|
Trailers and Semi-Trailers
|
CTSH + VA 40%
|
|
130.
|
Chapter 88
|
Aircraft, spacecraft, and parts thereof
|
CTSH + VA 40%
|
|
131.
|
Chapter 89
|
Ships, boats and floating structures
|
CTSH + VA 40%
|
|
132.
|
Chapter 90
|
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
|
CTSH + VA 40%
|
|
133.
|
Chapter 91
|
Clocks and watches and parts thereof
|
CTSH + VA 40%
|
|
134.
|
Chapter 92
|
Musical instruments; parts and
accessories of such articles
|
CTH + VA 40%
|
|
135.
|
Chapter 93
|
Arms and ammunition; parts and accessories thereof
|
CTH + VA 40%
|
|
136.
|
Chapter 94
|
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
|
CTH + VA 40%
|
|
137.
|
Chapter 95
|
Toys, games and sports requisites; parts and accessories thereof
|
CTH + VA 40%
|
|
138.
|
Chapter 96
|
Miscellaneous manufactured articles
|
CTSH + VA 40%
|
|
139.
|
Chapter 97
|
Works of art, collectors’ pieces and antiques
|
CTSH + VA 40%
|