G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the Government of India in the Ministry of Finance (Department of Revenue)
, published in the Gazette of India, Extraordinary, part II, section 3, subsection (i) vide number G.S.R. 489(E), dated the 7th July, 2009, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Table below (hereinafter referred to as specified services) falling under sub-clauses of clause (105) of section 65 of the said Act, received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66 and section 66A of the said Act, subject to the specified conditions:
(a) the exemption shall be provided by way of refund of service tax paid on the specified services used for export of the said goods;
(b) the exemption shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this notification(hereinafter referred to as the Schedule), as per the procedure specified in paragraph 2 or on the basis of documents, as per the procedure specified in paragraph 3;
(c) no CENVAT credit of service tax paid on the specified services used for export of the said goods has been taken under the CENVAT Credit Rules, 2004;
(d) the exemption shall not be claimed by a Unit or Developer of a Special Economic Zone;
(a) manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder shall register his central excise registration number and bank account number with the customs;
(b) exporter who is not so registered under the provisions referred to in clause (a), shall register his service tax code number and bank account number with the customs;
(c) service tax code number referred to in clause (b), shall be obtained by filing a declaration in Form A-2 to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter;
(d) the exporter shall make a declaration in the electronic shipping bill or bill of export, as the case may be, while presenting the same to the proper officer of customs, to the effect that—
(i) the refund of service tax paid on the specified services is claimed as a percentage of the declared FOB value of the said goods, on the basis of rate specified in the Schedule;
(ii) no further refund shall be claimed in respect of the specified services, under procedure specified in paragraph 3 or in any other manner, including on the ground that the refund obtained is less than the service tax paid on the specified services;
(e) service tax paid on the specified services eligible as refund under this exemption, shall be calculated by applying the rate specified for goods of a class or description, in the Schedule, as a percentage of the FOB value of the said goods;
(f) amount so calculated as refund shall be deposited in the bank account of the exporter;
(g) shipping bill or bill of export on which refund has been claimed on the basis of rate specified in the Schedule, by way of procedure specified in this paragraph, is not eligible for refund claim on the basis of documents, specified in paragraph 3;
(h) where the refund involved in a shipping bill or bill of export is less than rupees fifty, the same shall not be allowed;
(a) the exporter claiming the exemption has actually paid the service tax on the specified service used for export of the said goods;
(b) the person liable to pay service tax under section 68 of the said Act on the specified service provided to the exporter and used for export of the said goods shall not be eligible to claim exemption for the specified service;
(c) exemption by way of refund claimed by following the procedure specified in this paragraph shall be subject to the conditions specified against the specified service in column (4) of the said Table;
(d) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for refund of service tax paid on the specified service to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture in Form A-1;
(e) the exporter who is not so registered under the provisions referred to in clause (d), shall before filing a claim for refund of service tax, file a declaration in Form A-2, seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter;
(f) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after due verification, allot a service tax code number to the exporter referred to in clause (e), within seven days from the date of receipt of the said Form A-2;
(g) on obtaining the service tax code, exporter referred to in clause (e), shall file the claim for refund of service tax to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, in Form A-1;
(h) the claim for refund shall be filed within one year from the date of export of the said goods.
Explanation.- For the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962);
(i) where the refund involved in a claim is less than rupees five hundred, the same shall not be allowed;
(j) where the total amount of refund sought under a claim is upto 0.25% of the total FOB value of export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document including documents specified in column (4) of the said Table for each taxable service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax payable, certified in the manner specified in sub-clauses (A) and (B);
(A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors;
(B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill number;
(k) where the total amount of refund sought under a claim is more than 0.25% of the total FOB value of export goods, the procedure specified in clause (j) above shall stand modified to the extent that the certification prescribed thereon, in sub-clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961), as the case may be;
(l) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself,-
(i) that the service tax refund claim filed in Form A-1 is complete in every respect;
(iii) that refund has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2;and
(iv) that the refund claimed is arithmetically accurate, refund the service tax paid on the specified service within a period of one month from the receipt of said claim:
Provided that where the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, has reason to believe that the claim, or the enclosed documents are not in order or that there is a reason to deny such refund, he may, after recording the reasons in writing, take action, in accordance with the provisions of the said Act and the rules made thereunder;
(4) Where any refund of service tax paid on specified service utilized for export of said goods has been allowed to an exporter but the sale proceeds in respect of said goods are not received by or on behalf of the exporter, in India, within the period allowed by the Reserve Bank of India under section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such refund shall be deemed never to have been allowed and recovered under the provisions of the said Act and the rules made thereunder, as if it is a recovery of service tax erroneously refunded;
I/We claim refund of Rs........... (Rupees in words), under Notification No.____ dated______ , in respect of service tax paid on specified services used for export of goods.
1. Name of the exporter:
2. Membership number of the Export Council:
3. Name of the Export Council:
4. Address of the registered / head office of exporter:
5. Telephone Number and e-mail ID of the exporter:
6. Division ……… Commissionerate ……………
7. Central Excise Registration Number (for manufacturer exporter) / Service Tax Code Number (for exporters other than manufacturer exporter)
8. Import Export Code Number…………..
9. Details of Bank Account (Name of Bank, branch address and account number)
10. Details of the refund claim (separately for each Shipping Bill):
9. Declaration:-
(i) the information given in this application form is true, correct and complete in every respect, in accordance with the notification and that I am authorised to sign on behalf of the exporter; electronic refund of service tax has not been received from customs on the shipping bills on which refund is claimed;
(ii) no CENVAT credit of service tax paid on the specified services used for export of said goods is/shall be taken under the CENVAT Credit Rules, 2004;
(iii) the exemption has been claimed for service tax which has been actually paid on the specified services;
(iv) I / we shall maintain records pertaining to export of said goods and the specified services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.
1. Name of the exporter:
2. Address of the registered office or head office of the Exporter :
3. Permanent Account Number (PAN) of the Exporter :
4. Import Export Code (IEC) of the Exporter:
5. Details of Bank Account of the Exporter:
6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)]
7. Name, designation and address of the authorised signatory / signatories:
8. I / We hereby declare that-
(i) the information given in this application form is true, correct and complete in every respect and that I am authorised to sign on behalf of the exporter;
(ii) I / we shall maintain records pertaining to export of said goods and the specified services used for export of the said goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be.
The Chapter or sub-Heading and descriptions of goods in the following Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the Schedule.
| Sl.No. | Chapter or sub-Heading No. | Description of goods | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 01 | Live animal | - |
| 2 | 02 | Meat and Edible Meat Offal | 0.10 |
| 3 | 03 | Fish and Crustaceans, Molluscs and other Aquatic Invertebrates | 0.10 |
| 4 | 04 | Dairy Produce; Birds’ Eggs; Natural honey; Edible Products of Animal origin, not elsewhere specified or included | 0.10 |
| 5 | 05 | Product of animal origin not elsewhere specified or included. | 0.10 |
| 6 | 06 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | 0.10 |
| 7 | 07 | Edible Vegetables and certain Roots and Tubers | 0.10 |
| 8 | 08 | Edible Fruits and Nuts, Peel of Citrus Fruit or Melons | 0.10 |
| 9 | 09 | Coffee, Tea, Mate and Spices | 0.10 |
| 10 | 10 | Cereals | 0.10 |
| 11 | 11 | Products of the milling industry; malt; starches; inulin; wheat gluten. | 0.10 |
| 12 | 12 | Oil seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder | 0.10 |
| 13 | 13 | Lac; Gums, Resins and Other Vegetable Saps and Extracts | 0.10 |
| 14 | 14 | Vegetable plaiting materials; vegetable products, not elsewhere specified or included. | 0.10 |
| 15 | 15 | Animal or Vegetable fats and oils and their Cleavage products prepared edible fats; Animal or Vegetable Waxes | 0.10 |
| 16 | 16 | Preparations of Meat, or Fish or of Crustaceans, Molluscs or other Aquatic Invertebrates | 0.10 |
| 17 | 17 | Sugars and sugar confectionery | 0.10 |
| 18 | 18 | Cocoa and Cocoa preparations | 0.10 |
| 19 | 19 | Preparations of cereals, flour, starch or milk; pastry cooks" products | 0.10 |
| 20 | 20 | Preparation of Vegetables, Fruits, nuts or other parts of plants | 0.20 |
| 21 | 21 | Miscellaneous Edible Preparations | 0.10 |
| 22 | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured; ice and snow | 0.10 |
| 23 | 2202 | Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | 0.10 |
| 24 | 2203 | Beer made from malt | 0.10 |
| 25 | 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 0.10 |
| 26 | 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 0.10 |
| 27 | 2206 | Other fermented beverages (for example cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | 0.10 |
| 28 | 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | 0.20 |
| 29 | 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages | 0.10 |
| 30 | 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 0.10 |
| 31 | 23 | Residues and waste from the food industries; prepared animal fodder | 0.03 |
| 32 | 24 | Tobacco and manufactured tobacco substitutes | 0.03 |
| 33 | 25 | Salt; Sulphur; Earths And Stone; Plastering Materials, Lime And Cement | 0.10 |
| 34 | 26 | Ores, Slag And Ash | - |
| 35 | 27 | Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes | - |
| 36 | 28 | Inorganic Chemicals; Organic Or Inorganic Compounds Of Precious Metals, Of Rare-Earth Metals, Of Radioactive Elements Or Of Isotopes | 0.10 |
| 37 | 29 | Organic Chemicals | 0.10 |
| 38 | 30 | Pharmaceutical Products | 0.20 |
| 39 | 31 | Fertilizers | - |
| 40 | 32 | Tanning Or Dyeing Extracts; Tannins And Their Derivatives; Dyes, Pigments And Other Colouring Matter; Paints And Varnishes; Putty And Other Mastics; Inks | 0.03 |
| 41 | 33 | Essential Oils And Resinoids; Perfumery, Cosmetic Or Toilet Preparations | 0.10 |
| 42 | 34 | Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing Or Scouring Preparations, Candles And Similar Articles, Modeling Pastes, “Dental Waxes” And Dental Preparations With A Basis Of Plaster | 0.10 |
| 43 | 35 | Albuminoidal Substances; Modified Starches; Glues; Enzymes | 0.10 |
| 44 | 36 | Explosives | - |
| 45 | 37 | Photographic or Cinematographic Goods | 0.10 |
| 46 | 38 | Miscellaneous Chemical Products | 0.10 |
| 47 | 39 | Plastics And Articles Thereof | 0.10 |
| 48 | 40 | Rubber and Articles Thereof | 0.05 |
| 49 | 41 | Raw Hides And Skins (Other Than Fur skins) And Leather | 0.03 |
| 50 | 4201 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 0.05 |
| 51 | 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper | 0.10 |
| 52 | 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | 0.10 |
| 53 | 4204 | Omitted | - |
| 54 | 4205 | Other articles of leather or of composition leather | 0.10 |
| 55 | 4206 | Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons | 0.10 |
| 56 | 4301 | Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of headings 4101, 4102 or 4103 | Nil |
| 57 | 4302 | Tanned or dressed fur skins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 | 0.10 |
| 58 | 4303 | Articles of apparel, clothing accessories and other articles of fur skin | 0.10 |
| 59 | 4304 | Artificial fur and articles thereof | 0.10 |
| 60 | 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | Nil |
| 61 | 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated | Nil |
| 62 | 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | Nil |
| 63 | 4404 | Hoop wood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chip wood and the like | Nil |
| 64 | 4405 | Wood wool; wood flour | Nil |
| 65 | 4406 | Railway or tramway sleepers (crossties) of wood | Nil |
| 66 | 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of a thickness exceeding 6 mm | Nil |
| 67 | 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm | 0.10 |
| 68 | 4409 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed | 0.10 |
| 69 | 4410 | Particle board, oriented strand board (OSB) and similar board (for example wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances | 0.10 |
| 70 | 4411 | Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances | 0.10 |
| 71 | 4412 | Plywood, veneered panels and similar laminated wood | 0.10 |
| 72 | 4413 | Densified wood, in blocks, plates, strips or profile shapes | 0.10 |
| 73 | 4414 | Wooden frames for paintings, photographs, mirrors or similar objects | 0.10 |
| 74 | 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, Box pallets and other load boards, of wood; pallet collars of wood | 0.10 |
| 75 | 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves | 0.10 |
| 76 | 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood | 0.10 |
| 77 | 4418 | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, Shingles and shakes | 0.10 |
| 78 | 4419 | Tableware and kitchenware, of wood | 0.10 |
| 79 | 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94 | 0.10 |
| 80 | 4421 | Other articles of wood | 0.10 |
| 81 | 45 | Cork And Articles Of Cork | Nil |
| 82 | 46 | Manufactures of straw, of esparto or of other plaiting materials; basket-ware and wickerwork. | 0.10 |
| 83 | 47 | Pulp Of Wood Or Of Other Fibrous Cellulosic Material; Recovered (Waste And Scrap) Paper Or Paperboard | Nil |
| 84 | 4801 | Newsprint, in rolls or sheets | 0.10 |
| 85 | 4802 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch card and punch tape paper , in rolls or rectangular (including square)sheets of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard | 0.10 |
| 86 | 4803 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets | 0.10 |
| 87 | 4804 | Uncoated Craft Paper And Paperboard, In Rools Or Sheets, Other Than That Of Heading 4802 Or 4803 | 0.10 |
| 88 | 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 0.10 |
| 89 | 4806 | Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets | 0.10 |
| 90 | 4807 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 0.10 |
| 91 | 4808 | Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 | 0.10 |
| 92 | 4809 | Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets | 0.10 |
| 93 | 4810 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface – coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size | 0.10 |
| 94 | 4811 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 0.10 |
| 95 | 4812 | Filter blocks, slabs and plates, of paper pulp | 0.10 |
| 96 | 4813 | Cigarette paper, whether or not cut to size or in the form of booklets or tubes | 0.10 |
| 97 | 4814 | Wallpaper and similar wall coverings; window transparencies of paper | 0.10 |
| 98 | 4815 | Deleted | - |
| 99 | 4816 | Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | 0.10 |
| 100 | 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 0.15 |
| 101 | 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | 0.15 |
| 102 | 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like | 0.15 |
| 103 | 4820 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard | 0.15 |
| 104 | 4821 | Paper or paperboard labels of all kinds, whether or not printed | 0.15 |
| 105 | 4822 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) | 0.15 |
| 106 | 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres | 0.15 |
| 107 | 49 | Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans | 0.10 |
| 108 | 50 | Silk | 0.10 |
| 109 | 51 | Wool, Fine or Coarse Animal hair, Horsehair Yarn and Woven Fabrics | 0.10 |
| 110 | 5201 | Cotton, not carded or combed | Nil |
| 111 | 5202 | Cotton waste (including yarn waste and garnetted stock) | Nil |
| 112 | 5203 | Cotton, carded or combed | Nil |
| 113 | 5204 | Cotton sewing thread, whether or not put up for retail sale | Nil |
| 114 | 5205 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale | 0.05 |
| 115 | 5206 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale | 0.05 |
| 116 | 5207 | Cotton yarn (other than sewing thread) put up for retail sale | 0.05 |
| 117 | 5208 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 | 0.10 |
| 118 | 5209 | Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 | 0.10 |
| 119 | 5210 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 | 0.10 |
| 120 | 5211 | Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 | 0.10 |
| 121 | 5212 | Other woven fabrics of cotton | 0.10 |
| 122 | 53 | Other Vegetable Textile Fibres; Paper yarn and Woven Fabrics of Paper yarn | 0.10 |
| 123 | 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale | 0.05 |
| 124 | 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex | 0.05 |
| 125 | 5403 | Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex | 0.05 |
| 126 | 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm | 0.05 |
| 127 | 5405 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm | 0.05 |
| 128 | 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale | 0.05 |
| 129 | 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 | 0.10 |
| 130 | 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 | 0.10 |
| 131 | 5501 | Synthetic filament tow | 0.05 |
| 132 | 5502 | Artificial filament tow | 0.05 |
| 133 | 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning | 0.05 |
| 134 | 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning | 0.05 |
| 135 | 5505 | Waste (including noils, yarn waste and garneted stock) of man-made fibres | 0.05 |
| 136 | 5506 | Synthetic staple fibres, carded, combed or otherwise processed for spinning | 0.05 |
| 137 | 5507 | Artificial staple fibres, carded, combed or otherwise processed for spinning | 0.05 |
| 138 | 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale | 0.05 |
| 139 | 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale | 0.05 |
| 140 | 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale | 0.05 |
| 141 | 5511 | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale | 0.05 |
| 142 | 5512 | Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres | 0.10 |
| 143 | 5513 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2 | 0.10 |
| 144 | 5514 | Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 | 0.10 |
| 145 | 5515 | Other woven fabrics of synthetic staple fibres | 0.10 |
| 146 | 5516 | Woven fabrics of artificial staple fibres | 0.10 |
| 147 | 56 | Wadding, Felt and Non-Woven; special yarns; twine, cordage, ropes and cables and Articles thereof | 0.10 |
| 148 | 57 | Carpets and Other Textile Floor Coverings | 0.10 |
| 149 | 58 | Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery | 0.10 |
| 150 | 59 | Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a kind suitable for Industrial use | 0.10 |
| 151 | 60 | Knitted or crocheted fabrics | 0.10 |
| 152 | 61 | Articles of Apparel and Clothing Accessories, Knitted or Crocheted | 0.15 |
| 153 | 62 | Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted | 0.15 |
| 154 | 63 | Other Made Up Textiles Articles; Sets; Worn Clothing and Worn Textile Articles; Rags | 0.15 |
| 155 | 64 | Footwear, gaiters and the like; parts of such articles | 0.10 |
| 156 | 65 | Headgear and parts thereof | 0.05 |
| 157 | 66 | Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof | 0.03 |
| 158 | 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | 0.10 |
| 159 | 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | 0.15 |
| 160 | 69 | Ceramic Products | 0.15 |
| 161 | 70 | Glass And Glassware | 0.15 |
| 162 | 71 | Natural Or Cultured Pearls, Precious Or Semi-Precious Stones, Precious Metals, Metals Clad With Precious Metal, And Articles Thereof; Imitation Jewellery; Coin | 0.03 |
| 163 | 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 0.03 |
| 164 | 7202 | Ferro alloys | 0.15 |
| 165 | 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms | 0.03 |
| 166 | 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | 0.03 |
| 167 | 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel | 0.03 |
| 168 | 7206 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) | 0.03 |
| 169 | 7207 | Semi-finished products of iron or non-alloy steel | 0.03 |
| 170 | 7208 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated | 0.03 |
| 171 | 7209 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated | 0.03 |
| 172 | 7210 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated | 0.03 |
| 173 | 7211 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated | 0.03 |
| 174 | 7212 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated | 0.03 |
| 175 | 7213 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel | 0.03 |
| 176 | 7214 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling | 0.03 |
| 177 | 7215 | Other bars and rods of iron or non-alloy steel | 0.03 |
| 178 | 7216 | Angles, shapes and sections of iron or non-alloy steel | 0.03 |
| 179 | 7217 | Wire of iron or non-alloy steel | 0.15 |
| 180 | 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel | 0.03 |
| 181 | 7219 | Flat-rolled products of stainless steel, of a width of 600 mm or more | 0.03 |
| 182 | 7220 | Flat-rolled products of stainless steel, of a width of less than 600 mm | 0.03 |
| 183 | 7221 | Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel | 0.03 |
| 184 | 7222 | Other bars and rods of stainless steel; angles, shapes and sections of stainless steel | 0.03 |
| 185 | 7223 | Wire of stainless steel | 0.15 |
| 186 | 7224 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel | 0.03 |
| 187 | 7225 | Flat-rolled products of other alloy steel, of a width of 600 mm or more | 0.03 |
| 188 | 7226 | Flat-rolled products of other alloy steel, of a width of less than 600 mm | 0.03 |
| 189 | 7227 | Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel | 0.03 |
| 190 | 7228 | Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | 0.03 |
| 191 | 7229 | Wire of other alloy steel | 0.15 |
| 192 | 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | 0.05 |
| 193 | 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails | 0.05 |
| 194 | 7303 | Tubes, pipes and hollow profiles, of cast iron | 0.05 |
| 195 | 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 0.05 |
| 196 | 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel | 0.05 |
| 197 | 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 0.05 |
| 198 | 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 0.05 |
| 199 | 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | 0.05 |
| 200 | 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 0.05 |
| 201 | 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 0.05 |
| 202 | 7311 | Containers for compressed or liquefied gas, of iron or steel | 0.05 |
| 203 | 7312 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated | 0.05 |
| 204 | 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing of iron or steel | 0.05 |
| 205 | 7314 | Cloth (including endless bands), Grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel | 0.05 |
| 206 | 7315 | Chain and parts thereof, of iron or steel | 0.05 |
| 207 | 7316 | Anchors, grapnels and parts thereof, of iron or steel | 0.05 |
| 208 | 7317 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | 0.15 |
| 209 | 7318 | Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel | 0.15 |
| 210 | 7319 | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included | 0.15 |
| 211 | 7320 | Springs and leaves for springs, of iron or steel | 0.15 |
| 212 | 7321 | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel | 0.15 |
| 213 | 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel | 0.15 |
| 214 | 7323 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel | 0.15 |
| 215 | 7324 | Sanitary ware and parts thereof, of iron or steel | 0.15 |
| 216 | 7325 | Other cast articles of iron or steel | 0.15 |
| 217 | 7326 | Other articles of iron and steel | 0.15 |
| 218 | 7401 | Copper mattes; cement copper (precipitated copper) | 0.03 |
| 219 | 7402 | Unrefined copper; copper anodes for electrolytic refining | 0.03 |
| 220 | 7403 | Refined copper and copper alloys, unwrought | 0.03 |
| 221 | 7404 | Copper waste and scrap | 0.03 |
| 222 | 7405 | Master alloys of copper | 0.03 |
| 223 | 7406 | Copper powders and flakes | 0.03 |
| 224 | 7407 | Copper bars, rods and profiles | 0.03 |
| 225 | 7408 | Copper wire | 0.03 |
| 226 | 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.15 mm | 0.03 |
| 227 | 7410 | Copper foil (whether or not printed or backed with paper, per board , plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm | 0.03 |
| 228 | 7411 | Copper tubes and pipes | 0.15 |
| 229 | 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | 0.15 |
| 230 | 7413 | Stranded wire, cables, plated bands and the like, of copper, not electrically insulated | 0.15 |
| 231 | 7414 | Deleted | - |
| 232 | 7415 | Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper | 0.15 |
| 233 | 7416 | Deleted | - |
| 234 | 7417 | Deleted | - |
| 235 | 7418 | Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper | 0.15 |
| 236 | 7419 | Other articles of copper | 0.15 |
| 237 | 75 | Nickel and articles thereof | 0.03 |
| 238 | 7601 | Unwrought aluminium | 0.03 |
| 239 | 7602 | Aluminium waste and scrap | 0.03 |
| 240 | 7603 | Aluminium powders and flakes | 0.03 |
| 241 | 7604 | Aluminium bars, rods and profiles | 0.03 |
| 242 | 7605 | Aluminium wire | 0.03 |
| 243 | 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm | 0.03 |
| 244 | 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm | 0.03 |
| 245 | 7608 | Aluminium tubes and pipes | 0.15 |
| 246 | 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 0.15 |
| 247 | 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | 0.15 |
| 248 | 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 0.15 |
| 249 | 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 0.15 |
| 250 | 7613 | Aluminium containers for compressed or liquefied gas | 0.15 |
| 251 | 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 0.15 |
| 252 | 7615 | Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium | 0.15 |
| 253 | 7616 | Other articles of aluminium | 0.15 |
| 254 | 78 | Lead and articles thereof | 0.03 |
| 255 | 79 | Zinc and articles thereof | 0.03 |
| 256 | 80 | Tin and articles thereof | 0.03 |
| 257 | 81 | Other base metals; cermets, articles thereof | 0.03 |
| 258 | 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | 0.15 |
| 259 | 83 | Miscellaneous articles of base metal | 0.15 |
| 260 | 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 0.05 |
| 261 | 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 | 0.05 |
| 262 | 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 signaling equipment of all kinds | 0.05 |
| 263 | 8701 | Tractors (other than tractors of heading 8709) | 0.05 |
| 264 | 8702 | Motor vehicles for the transport of ten or more persons, including the driver | 0.05 |
| 265 | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars | 0.05 |
| 266 | 8704 | Motor vehicles for the transport of goods | 0.05 |
| 267 | 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) | 0.05 |
| 268 | 8706 | Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 | 0.05 |
| 269 | 8707 | Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | 0.05 |
| 270 | 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 | 0.05 |
| 271 | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | 0.05 |
| 272 | 8710 | Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles | 0.05 |
| 273 | 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; | 0.05 |
| 274 | 8712 | Bicycles and other cycles (including delivery tricycles), not motorised | 0.10 |
| 275 | 8713 | Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled | 0.05 |
| 276 | 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | 0.15 |
| 277 | 8715 | Baby carriages and parts thereof | 0.05 |
| 278 | 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | 0.05 |
| 279 | 88 | Aircraft , spacecraft, and parts thereof | 0.05 |
| 280 | 89 | Ships, boats and floating structures | 0.05 |
| 281 | 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 0.10 |
| 282 | 91 | Clocks and watches and parts thereof | 0.05 |
| 283 | 92 | Musical instruments; parts and accessories of such articles | 0.20 |
| 284 | 93 | Arms and ammunition; parts and accessories thereof | - |
| 285 | 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 | 0.05 |
| 286 | 95 | Toys, games and sports requisites; parts and accessories thereof | 0.20 |
| 287 | 96 | Miscellaneous manufactured articles | 0.03 |
| 288 | 97 | Works of art, collector’s" pieces and antiques | - |