Sample Read
Published by : CENTAXTM LAW PUBLICATIONS PVT. LTD.
59/32, New Rohtak Road, New Delhi-110 005 INDIA Tel. : 011-40749999, E-mail : sales@centax.co.in Website : centaxonline.com
© CENTAXTM
[ Updated till 20-7-2026 ]
First Edition
2026 (August)
Price : ` 1795/ISBN : 978-93-49247-04-8
Printed at : Tan Prints (India) Pvt. Ltd. 44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India E-mail : sales@tanprints.com Disclaimer Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action. For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.
TABLE OF CONTENTS 2CIG
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
7$%/( 2) &217(176
, 2CIG
6JG TGIKOG HQT CNEQJQNKE DGXGTCIGU 9 6JG TGIKOG HQT CWVQOQDKNGU 10
6JG DKI RKEVWTG 10
&KXKUKQP QH 4GURQPUKDKNKV[ DGVYGGP VJG 6YQ 0QVKHKECVKQPU 10
&GHKPKVKQPU QH -G[ 6GTOU 10
+NNWUVTCVKQPU 10
1RGTCVKQP QH VJG 5EJGOG CU QP VJG EWTTGPV FCVG 11
1RGTCVKQP QH VJG 5EJGOG KP UWEEGGFKPI [GCTU 11
%CXGCV CPF 2QKPV HQT 4GEQPEKNKCVKQP 11 %*#26'4 7KH %HQHILWV 6HUYLFHV 0RELOLW\ DQG 5HODWHG &RPPLWPHQWV
6TCFG KP UGTXKEGU 12 6JG VGORQTCT[ OQXGOGPV QH RTQHGUUKQPCNU 12 6JG &QWDNG %QPVTKDWVKQP %QPXGPVKQP 12 (KPCPEKCN UGTXKEGU VGNGEQOOWPKECVKQPU CPF FKIKVCN VTCFG 12 +PVGNNGEVWCN RTQRGTV[ IGQITCRJKECN KPFKECVKQPU CPF RTQEWTGOGPV 13 %*#26'4 5XOHV RI 2ULJLQ &RQFHSW DQG &ULWHULD 6JG HWPEVKQP QH TWNGU QH QTKIKP 14 1TKIKPCVKPI CPF PQP QTKIKPCVKPI OCVGTKCNU 14 6JG VJTGG QTKIKP ETKVGTKC 14 +NNWUVTCVKQP ō 6JG VJTGG ETKVGTKC EQORCTGF 15 9JQNN[ QDVCKPGF IQQFU 15 +NNWUVTCVKQP ō 9JQNN[ QDVCKPGF IQQFU 16
+NNWUVTCVKQP ō 6JG NKOKV QH őYJQNN[ QDVCKPGFŒ 16 %*#26'4 9DOXH $GGLWLRQ DQG WKH 4XDOLI\LQJ 9DOXH &RQWHQW
6JG XCNWG QH VJG IQQF 17 +NNWUVTCVKQP ō 'Z YQTMU RTKEG CPF (1$ XCNWG FKUVKPIWKUJGF 17 6JG VYQ HQTOWNCG 18 +NNWUVTCVKQP ō 6JG VYQ HQTOWNCG CRRNKGF VQ VJG UCOG OCEJKPG 18 6JG OCVGTKCNU WUGF CPF TQNN WR RTKPEKRNG 18 +NNWUVTCVKQP ō 4QNN WR KP CEVKQP 19 %*#26'4 3URGXFW 6SHFLILF 5XOHV RI 2ULJLQ 9JGTG VJG TWNGU CTG HQWPF 20 4GCFKPI C *CTOQPK\GF 5[UVGO EQFG 20 6JG VJTGG MKPFU QH TWNG 20
7$%/( 2) &217(176
, 2CIG
*QY VQ CRRN[ C TWNG UKZ UVGRU 21 9QTMGF GZCORNGU CETQUU HQWT UGEVQTU 21 +NNWUVTCVKQP ō 6GZVKNGU C MPKVVGF EQVVQP 6 UJKTV 21 +NNWUVTCVKQP ō %JGOKECNU CP QTICPKE EQORQWPF CPF VJG EJGOKECN TGCEVKQP TWNG 21 +NNWUVTCVKQP ō /CEJKPGT[ C EGPVTKHWICN RWOR CPF C TWNG QHHGTKPI C EJQKEG 21 +NNWUVTCVKQP ō /QVQT XGJKENGU C RCUUGPIGT ECT CPF C XCNWG EQPVGPV TWNG 22 +NNWUVTCVKQP ō 4GCFKPI CP #PPGZWTG # NKPG GPVT[ 22 +NNWUVTCVKQPU #RRN[KPI VJG .KUV CRRGPFGF VQ 2TQFWEV 5RGEKHKE 4WNGU 22 +NNWUVTCVKQP ō %JQEQNCVG *5 22 +NNWUVTCVKQP ō 2WOR *5 22 +NNWUVTCVKQP ō 4WO *5 VJG URGEKCN URKTKVU TGIKOG WPFGT 6CDNG ++ 23 +NNWUVTCVKQP ō 2CUUGPIGT ECT *5 C XCNWG EQPVGPV TWNG CPF VJG VCTKHH TCVG SWQVC 23 6JG EQPUGSWGPEGU QH OKUENCUUKHKECVKQP 24 +NNWUVTCVKQP ō *QY C ENCUUKHKECVKQP GTTQT FGHGCVU C ENCKO 24 $QQH[XUH 2TQFWEV 5RGEKHKE 4WNGU QH 1TKIKP ō 6JG .KUV................................................................................................ 25 %*#26'4 7KH 6XSSRUWLQJ 5XOHV RI 2ULJLQ %WOWNCVKQP 40 +NNWUVTCVKQP %WOWNCVKQP $TKVKUJ UVGGN EQWPVGF KP CP +PFKCP E[NKPFGT 40 6QNGTCPEG 40 +NNWUVTCVKQP ō 6QNGTCPEG C UOCNN PQP EQPHQTOKPI EQORQPGPV KP C %JCRVGT CRRNKCPEG 41 0QP SWCNKH[KPI QRGTCVKQPU 41 +NNWUVTCVKQP ō 0QP SWCNKH[KPI QRGTCVKQPU TGRCEMCIKPI EQHHGG XGTUWU TQCUVKPI KV 42 (WPIKDNG IQQFU CEEGUUQTKGU RCEMCIKPI CPF KPFKTGEV OCVGTKCNU 42
+NNWUVTCVKQP ō (WPIKDNG IQQFU EQOOKPINGF TGUKP KP C UKPING UKNQ 42
+NNWUVTCVKQP #EEGUUQTKGU URCTG RCTVU CPF VQQNU FTKNN DKVU CPF C OCPWCN YKVJ C RQYGT VQQN 42
+NNWUVTCVKQP 2CEMCIKPI CPF RCEMKPI OCVGTKCN C TGVCKN ECTVQP UJKRRKPI DQZGU CPF C RCNNGV 43
+NNWUVTCVKQP +PFKTGEV OCVGTKCN EQPUWOCDNGU WUGF KP C OGVCN ECUVKPI 43
0QP CNVGTCVKQP 43 +NNWUVTCVKQP ō 0QP CNVGTCVKQP ICTOGPVU VTCPU UJKRRGF VJTQWIJ C VJKTF EQWPVT[ RQTV 44 %*#26'4 3URRI RI 2ULJLQ DQG WKH 6HOI &HUWLILFDWLRQ 5HJLPH 6JG FGRCTVWTG HTQO CIGPE[ KUUWGF EGTVKHKECVGU 45 6JG CRRNKECDNG RTQQH CEEQTFKPI VQ VJG FKTGEVKQP QH VTCFG 45 6JG TGSWKTGOGPVU EQOOQP VQ GXGT[ RTQQH QH QTKIKP 45 6KOKPI TGVTQURGEVKXG EQORNGVKQP CPF NQY XCNWG EQPUKIPOGPVU 46
+NNWUVTCVKQP 46
%GTVKHKECVGU KUUWGF D[ CP KUUWKPI CWVJQTKV[ 46 +NNWUVTCVKQP 46
7$%/( 2) &217(176
, 2CIG
%*#26'4 $XWKHQWLFDWLRQ RI 2ULJLQ 'HFODUDWLRQV IRU ,PSRUWV LQWR ,QGLD 6JG RWTRQUG QH CWVJGPVKECVKQP 47 6JG QRGTCVKQP QH VJG HTCOGYQTM 47 6JG ENCKO D[ VJG KORQTVGT XCNKFKV[ CPF YCTGJQWUKPI 47 6TCPUKVKQPCN VTGCVOGPV 48 +NNWUVTCVKQP 6JG CWVJGPVKECVKQP HTCOGYQTM 48 +NNWUVTCVKQP 5GNH FGENCTCVKQP 48 +NNWUVTCVKQP 2TGHGTGPVKCN VTGCVOGPV QPN[ CHVGT CWVJGPVKEKV[ KU GUVCDNKUJGF 48 +NNWUVTCVKQP 5JCTKPI QH CWVJGPVKECVKQP FCVC 48 +NNWUVTCVKQP 6TCPUOKUUKQP QH FGENCTCVKQP CPF IGPGTCVKQP QH 740 49 +NNWUVTCVKQP 6KOGN[ WRFCVKQP QH GOCKN KF CV +%')#6' 49 +NNWUVTCVKQP 5JGNH NKHG QH VJG FGENCTCVKQP 49 +NNWUVTCVKQP 5KPING UJKROGPV CPF YCTGJQWUKPI GZEGRVKQP 49 +NNWUVTCVKQP %QPFKVKQPU HQT GZ DQPF ENGCTCPEG QH IQQFU 49 +NNWUVTCVKQP 6TCPUKVKQPCN VTGCVOGPV 49 +NNWUVTCVKQP 6TCPUKVKQPCN VTGCVOGPV Ō 2QUV HCEVQ EQORNGVKQP QH FGENCTCVKQP 50 +NNWUVTCVKQP 6TCPUKVKQPCN VTGCVOGPV Ō 9CTGJQWUG ENGCTCPEG 50 %*#26'4 &HUWLILFDWHV RI 2ULJLQ IRU ([SRUWV WR WKH 8QLWHG .LQJGRP 6JG GNGEVTQPKE RNCVHQTO 51 +UUWCPEG WRQP UGNH FGENCTCVKQP 51 +UUWCPEG D[ CP CWVJQTKUGF CIGPE[ 51 %QOOQP TGSWKTGOGPVU CPF XGTKHKECVKQP 51 %*#26'4 &RPSOLDQFH 5HTXLUHPHQWV 4GEQTF MGGRKPI 52 +NNWUVTCVKQP 4WNG 52 8CNKFKV[ OKPQT GTTQTU CPF KPEQTTGEV ENCKOU 52 +NNWUVTCVKQP 4WNG 52 +NNWUVTCVKQP 4WNG 52 .CVG ENCKOU CPF TGHWPFU 53 +NNWUVTCVKQP 53 8GTKHKECVKQP 53 +NNWUVTCVKQP 4WNG 53 &GPKCN QH C ENCKO CPF RGPCNVKGU 53 +NNWUVTCVKQP 54 +NNWUVTCVKQP 4WNG 54 +PVGTCEVKQP YKVJ %#416#4 54
7$%/( 2) &217(176
, 2CIG
%*#26'4 2WKHU 5HTXLUHPHQWV DQG 6SHFLDO 5HJLPHV 6JG VCTKHH TCVG SWQVCU QP CWVQOQDKNGU 55 6JG XCNWG DCUGF TGIKOG HQT URKTKVU 56 6JG DKNCVGTCN UCHGIWCTF 56 &CVC RTQVGEVKQP 56 %*#26'4 7KH 2SHUDWLYH /HJDO ,QVWUXPHQWV
• 6JG 1RGTCVKXG .GICN +PUVTWOGPVU 57 %*#26'4 7RWDO 'XW\ 5DWH 5HFNRQHU
• 6JG 4CVG 5EJGFWNG 'ZRNCPCVQT[ 0QVG CPF %JCRVGT YKUG 5WOOCT[ 58 • *50 YKUG %QORCTCVKXG %WUVQOU &WV[ #PCN[UKU HQT TGIWNCT IQQFU 4GIWNCT FWV[ X 2TGHGTGPVKCN &WV[ ō 7DEOH , 61
• *50 YKUG %QORCTCVKXG %WUVQOU &WV[ #PCN[UKU HQT CNEQJQNKE DGXGTCIGU
4GIWNCT FWV[ X 2TGHGTGPVKCN &WV[ ō 7DEOH ,, 350
• *50 YKUG %QORCTCVKXG %WUVQOU &WV[ #PCN[UKU HQT CWVQOQDKNGU
4GIWNCT FWV[ X 2TGHGTGPVKCN &WV[ ō 7DEOH ,,, 353 $33(1',&(6
• %WUVQOU 6CTKHH &GVGTOKPCVKQP QH 1TKIKP QH )QQFU WPFGT %QORTGJGPUKXG 'EQPQOKE CPF 6TCFG
#ITGGOGPV DGVYGGP +PFKC CPF VJG 7PKVGF -KPIFQO QH )TGCV $TKVCKP CPF 0QTVJGTP +TGNCPF 4WNGU 369
• %KTEWNCTU CPF 0QVKHKECVKQPU 411
CHAPTER 17
TOTAL DUTY RATE RECKONER
1 THE RATE SCHEDULE: EXPLANATORY NOTE AND CHAPTER-WISE SUMMARY
A.1 The operative notification The preferential rates of duty applicable to originating goods of the United Kingdom upon their importation into India are granted by Notification No. 29/2026-Customs, dated 14 July 2026. The notification exempts such goods from basic customs duty in excess of the rates specified, and, in defined cases, from the Agriculture Infrastructure and Development Cess and the Health Cess in excess of the rates specified. Thus, the rates mentioned under the respective columns are the effective rates applicable on import of these goods into India. It comprises three tables: A. Table I, the schedule for general goods; B. Table II, the schedule for alcoholic beverages; and C. Table III, the schedule for automobile.
A.2 The manner of reading the schedule Each entry in the general schedule states a tariff item under the Harmonized System, a description, and three rates, namely the basic customs duty, the Agriculture Infrastructure and Development Cess and the Health Cess, expressed in per cent unless otherwise specified. The expression “All goods” denotes that the rate applies to the whole of the tariff item. The rate stated is the rate applicable upon entry into force. Reductions in subsequent years follow the Schedule of Tariff Commitments of India in Appendix 2A-a of the Agreement.
A.3 The distribution of India’s concessions The table below summarises the general schedule by two-digit chapter of the Harmonized System. For each chapter it states the number of tariff lines, the number attaining a nil rate of basic customs duty upon entry into force, and the number retaining a positive rate. The summary excludes the alcoholic beverages of Table II and the automobiles of Table III. Ch.
Lines
Duty-free (immediate)
Positive BCD
01
Live animals
Sector
14
0
14
02
Meat
7
7
0
03
Fish & crustaceans
307
299
8
05
Products of animal origin
36
36
0
06
Live trees & plants
12
12
0
07
Edible vegetables
41
25
16
08
Edible fruit & nuts
61
32
29
09
Coffee, tea, spices
31
17
14
10
Cereals
15
13
2
11
Milling products
35
7
28
58
Chapter 17 Ch.
Total duty rate reckoner Sector
59
Lines
Duty-free (immediate)
Positive BCD
12
Oil seeds
60
37
22
13
Lac, gums, resins
1
1
0
14
Vegetable plaiting materials
9
7
2
16
Prep. of meat/fish
46
3
43
17
Sugars
40
20
20
18
Cocoa
15
0
15
19
Prep. of cereals
33
11
22
20
Prep. of vegetables/fruit
22
0
22
21
Misc. edible prep.
24
2
22
22
Beverages, spirits, vinegar
30
10
20
23
Food residues; fodder
61
54
7
25
Salt, sulphur, earth, stone
174
158
16
26
Ores, slag, ash
76
76
0
27
Mineral fuels, oils
70
24
46
28
Inorganic chemicals
327
296
31
29
Organic chemicals
1039
966
73
30
Pharmaceutical products
226
198
28
31
Fertilisers
35
35
0
32
Tanning/dyeing extracts
328
305
23
33
Essential oils; cosmetics
126
0
126
34
Soap, waxes
57
40
17
35
Albuminoidal subs.
40
14
26
36
Explosives; matches
24
22
2
37
Photographic goods
110
109
1
38
Misc. chemical products
190
152
38
39
Plastics
342
86
256
40
Rubber
171
44
127
41
Raw hides & leather
56
56
0
42
Leather articles
62
16
46
43
Furskins
22
22
0
44
Wood
250
249
1
45
Cork
10
10
0
46
Straw/basketware
13
6
7
47
Pulp of wood
22
21
1
48
Paper & paperboard
140
0
140
49
Printed books
34
32
2
50
Silk
29
29
0
51
Wool
101
99
2
52
Cotton
430
429
1
53
Other vegetable fibres
64
64
0
54
Man-made filaments
246
246
0
55
Man-made staple fibres
216
216
0
56
Wadding, felt, nonwovens
53
53
0
57
Carpets
80
80
0
58
Special woven fabrics
84
84
0
Chapter 17 Ch.
Total duty Rate Reckoner Sector
60
Lines
Duty-free (immediate)
Positive BCD
59
Coated textile fabrics
72
72
0
60
Knitted fabrics
48
46
2
61
Apparel (knitted)
191
190
1
62
Apparel (not knitted)
258
255
3
63
Other made-up textiles
116
116
0
64
Footwear
68
52
16
65
Headgear
15
10
5
66
Umbrellas
7
7
0
67
Prepared feathers
15
15
0
68
Articles of stone/plaster
90
54
28
69
Ceramic products
63
35
28
70
Glass
111
111
0
71
Pearls, gems, jewellery
68
31
37
72
Iron & steel
527
51
476
73
Articles of iron/steel
281
159
122
74
Copper
94
69
25
75
Nickel
26
26
0
76
Aluminium
96
23
73
78
Lead
17
12
5
79
Zinc
21
20
1
80
Tin
11
11
0
81
Other base metals
83
80
3
82
Tools of base metal
98
40
58
83
Misc. base metal articles
62
25
37
84
Machinery & mechanical appliances
1085
799
285
85
Electrical machinery
599
424
175
86
Railway locomotives
42
42
0
87
Vehicles (non-railway)
117
66
51
88
Aircraft
32
18
14
89
Ships & boats
16
16
0
90
Optical, medical instruments
254
155
99
91
Clocks & watches
65
30
35
92
Musical instruments
19
19
0
93
Arms & ammunition
21
21
0
94
Furniture, bedding, lamps
74
53
21
95
Toys, games, sports
63
6
57
96
Misc. manufactured articles
101
73
28
97
Works of art, antiques
25
21
4
Total tariff lines in Table I: 11098.
Chapter 17
Total duty Rate Reckoner
61
2 THE GENERAL PREFERENTIAL RATE SCHEDULE (TABLE I) Table I of Notification No. 29/2026-Customs, dated 14 July 2026, being the general schedule of preferential rates applicable to originating goods of the United Kingdom upon importation into India. It states, for each tariff item, the preferential rate of basic customs duty, of the Agriculture Infrastructure and Development Cess and of the Health Cess, in per cent unless otherwise specified, as applicable upon entry into force. Thus, the BCD & AIDC rates mentioned in the table below are effective rates applicable on import of goods specified under respective HSNs under India-UK CETA. Also the applicable Social Welfare Surcharge (SWS) and Integrated Goods and Services Tax (IGST) have been mapped at the HSN level. Based on these duty components, the total customs duty has been computed under both scenarios—with CETA and without CETA. The variance column reflects the increase or decrease in the overall customs duty liability arising from the availability of the preferential tariff benefit under CETA. CHAPTER 1 LIVE ANIMALS HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty) -27.72 0 0 10 0 5.28 33
0102 21 10
All goods
4.8
0102 21 20
All goods
4.8
0
0
10
0
0102 29 10
All goods
4.8
0
0
10
0102 29 90
All goods
28.5
0
0
10
0102 31 00
All goods
28.5
0
0
0102 39 00
All goods
28.5
0
0102 90 10
All goods
28.5
0
0102 90 90
All goods
28.5
0103 10 00
All goods
4.8
0103 91 00
All goods
0103 92 00 0104 10 10
5.28
33
-27.72
0
5.28
33
-27.72
0
31.35
33
-1.65
10
0
31.35
33
-1.65
0
10
0
31.35
33
-1.65
0
10
0
31.35
33
-1.65
0
0
10
0
31.35
33
-1.65
0
0
10
0
5.28
33
-27.72
4.8
0
0
10
0
5.28
33
-27.72
All goods
4.8
0
0
10
0
5.28
33
-27.72
All goods
4.8
0
0
10
0
5.28
33
-27.72
0104 10 90
All goods
4.8
0
0
10
0
5.28
33
-27.72
0104 20 00
All goods
4.8
0
0
10
0
5.28
33
-27.72
CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0204 10 00
All goods
0
0
0
10
0
0
33
-33
0204 21 00
All goods
0
0
0
10
0
0
33
-33
0204 22 00
All goods
0
0
0
10
0
0
33
-33
0204 23 00
All goods
0
0
0
10
0
0
33
-33
Chapter 17
Total duty Rate Reckoner
62
HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0204 30 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0204 41 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0204 42 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0204 43 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0301 11 00
All goods
0
0
0
10
0
0
33
-33
0301 19 00
All goods
0
0
0
10
0
0
33
-33
0301 91 00
All goods
0
0
0
10
0
0
33
-33
0301 92 00
All goods
0
0
0
10
0
0
33
-33
0301 93 00
All goods
0
0
0
10
0
0
33
-33
0301 94 00
All goods
0
0
0
10
0
0
33
-33
0301 95 00
All goods
0
0
0
10
0
0
33
-33
0301 99 00
All goods
0
0
0
10
0
0
33
-33
0302 11 00
All goods
0
0
0
10
0
0
33
-33
0302 13 00
All goods
0
0
0
10
0
0
33
-33
0302 14 00
All goods
0
0
0
10
0
0
33
-33
0302 19 00
All goods
0
0
0
10
0
0
33
-33
0302 21 00
All goods
0
0
0
10
0
0
33
-33
0302 22 00
All goods
0
0
0
10
0
0
33
-33
0302 23 00
All goods
0
0
0
10
0
0
33
-33
0302 24 00
All goods
0
0
0
10
0
0
33
-33
0302 29 00
All goods
0
0
0
10
0
0
33
-33
0302 31 00
All goods
0
0
0
10
0
0
33
-33
0302 32 00
All goods
0
0
0
10
0
0
33
-33
0302 33 00
All goods
0
0
0
10
0
0
33
-33
0302 34 00
All goods
0
0
0
10
0
0
33
-33
0302 35 00
All goods
0
0
0
10
0
0
33
-33
0302 36 00
All goods
0
0
0
10
0
0
33
-33
0302 39 00
All goods
0
0
0
10
0
0
33
-33
0302 41 00
All goods
0
0
0
10
0
0
33
-33
0302 42 00
All goods
0
0
0
10
0
0
33
-33
0302 43 00
All goods
0
0
0
10
0
0
33
-33
0302 44 00
All goods
0
0
0
10
0
0
33
-33
0302 45 00
All goods
0
0
0
10
0
0
33
-33
0302 46 00
All goods
0
0
0
10
0
0
33
-33
0302 47 00
All goods
0
0
0
10
0
0
33
-33
0302 49 00
All goods
0
0
0
10
0
0
33
-33
0302 51 00
All goods
0
0
0
10
0
0
33
-33
0302 52 00
All goods
0
0
0
10
0
0
33
-33
Chapter 17
Total duty Rate Reckoner
63
HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0302 53 00
All goods
0
0
0
10
0
0
33
-33
0302 54 00
All goods
0
0
0
10
0
0
33
-33
0302 55 00
All goods
0
0
0
10
0
0
33
-33
0302 56 00
All goods
0
0
0
10
0
0
33
-33
0302 59 00
All goods
0
0
0
10
0
0
33
-33
0302 71 00
All goods
0
0
0
10
0
0
33
-33
0302 72 00
All goods
0
0
0
10
0
0
33
-33
0302 73 00
All goods
0
0
0
10
0
0
33
-33
0302 74 00
All goods
0
0
0
10
0
0
33
-33
0302 79 00
All goods
0
0
0
10
0
0
33
-33
0302 81 00
All goods
0
0
0
10
0
0
33
-33
0302 82 00
All goods
0
0
0
10
0
0
33
-33
0302 83 00
All goods
0
0
0
10
0
0
33
-33
0302 84 00
All goods
0
0
0
10
0
0
33
-33
0302 85 00
All goods
0
0
0
10
0
0
33
-33
0302 89 10
All goods
0
0
0
10
0
0
33
-33
0302 89 20
All goods
0
0
0
10
0
0
33
-33
0302 89 30
All goods
0
0
0
10
0
0
33
-33
0302 89 90
All goods
0
0
0
10
0
0
33
-33
0302 91 00
All goods
0
0
0
10
0
0
33
-33
0302 92 00
All goods
27
0
0
10
0
29.7
33
-3.3
0302 99 10
All goods
0
0
0
10
0
0
33
-33
0302 99 90
All goods
0
0
0
10
0
0
33
-33
0303 11 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 12 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 13 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 14 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 19 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 23 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 24 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 25 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 26 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 29 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 31 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 32 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 33 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 34 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 39 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 41 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 42 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 43 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 44 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 45 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
Chapter 17
Total duty Rate Reckoner
64
HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0303 46 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 49 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 51 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 53 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 54 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 55 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 56 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 57 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 59 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 59 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 63 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 64 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 65 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 66 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 67 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 68 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 69 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 81 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 81 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 82 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 83 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 84 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 20
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 30
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 40
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 50
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 60
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 70
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 80
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 89 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 91 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 91 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 92 00
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0303 99 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0303 99 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 31 00
All goods
0
0
0
10
0
0
33
-33
0304 32 00
All goods
0
0
0
10
0
0
33
-33
0304 33 00
All goods
0
0
0
10
0
0
33
-33
0304 39 00
All goods
0
0
0
10
0
0
33
-33
0304 41 00
All goods
0
0
0
10
0
0
33
-33
0304 42 00
All goods
0
0
0
10
0
0
33
-33
0304 43 00
All goods
0
0
0
10
0
0
33
-33
Chapter 17
Total duty Rate Reckoner
65
HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0304 44 00
All goods
0
0
0
10
0
0
33
-33
0304 45 00
All goods
0
0
0
10
0
0
33
-33
0304 46 00
All goods
0
0
0
10
0
0
33
-33
0304 47 00
All goods
0
0
0
10
0
0
33
-33
0304 48 00
All goods
0
0
0
10
0
0
33
-33
0304 49 10
All goods
0
0
0
10
0
0
33
-33
0304 49 30
All goods
0
0
0
10
0
0
33
-33
0304 49 40
All goods
0
0
0
10
0
0
33
-33
0304 49 90
All goods
0
0
0
10
0
0
33
-33
0304 51 00
All goods
0
0
0
10
0
0
33
-33
0304 52 00
All goods
0
0
0
10
0
0
33
-33
0304 53 00
All goods
0
0
0
10
0
0
33
-33
0304 54 00
All goods
0
0
0
10
0
0
33
-33
0304 55 00
All goods
0
0
0
10
0
0
33
-33
0304 56 00
All goods
0
0
0
10
0
0
33
-33
0304 57 00
All goods
0
0
0
10
0
0
33
-33
0304 59 10
All goods
0
0
0
10
0
0
33
-33
0304 59 30
All goods
0
0
0
10
0
0
33
-33
0304 59 40
All goods
0
0
0
10
0
0
33
-33
0304 59 90
All goods
0
0
0
10
0
0
33
-33
0304 61 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 62 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 63 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 69 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 71 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 72 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 73 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 74 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 75 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 79 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 81 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 82 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 83 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 84 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 85 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 86 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 87 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 88 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 88 20
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 88 30
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 89 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 89 30
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 89 40
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
Chapter 17
Total duty Rate Reckoner
66
HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0304 89 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 91 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 92 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 93 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 94 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 95 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 96 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 97 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0304 99 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 20 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 31 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 32 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 39 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 41 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 42 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 43 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 44 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 49 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 51 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 52 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 53 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 54 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 59 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 59 20
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 59 30
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 59 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 61 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 62 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 63 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 64 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 69 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 69 20
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 69 30
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 69 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 71 00
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0305 72 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0305 79 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 11 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 12 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 12 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 14 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 15 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 16 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
Chapter 17
Total duty Rate Reckoner
67
HSN
Description
BCD rate under CETA
AIDC Health SWS IGST Total Rate Total Rate Variance rate cess under under (With CETA) (Without CETA) (values in negative under under CTA GST shows reduction CETA CETA in total duty)
0306 16 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 17 11
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 17 19
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 17 20
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0306 17 30
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0306 17 40
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0306 17 50
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0306 17 90
All goods
27
0
0
10
0/5
29.7/36.185
33/39.65
-3.30/-3.47
0306 19 10
All goods
0
0
0
10
0/5
0/5
16.500/22.325
-16.50/-17.33
0306 19 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 31 00
All goods
0
0
0
10
0
0
33
-33
0306 32 00
All goods
0
0
0
10
0
0
33
-33
0306 33 00
All goods
0
0
0
10
0
0
33
-33
0306 34 00
All goods
0
0
0
10
0
0
33
-33
0306 35 00
All goods
0
0
0
10
0
0
33
-33
0306 36 10
All goods
0
0
0
10
0
0
33
-33
0306 36 20
All goods
0
0
0
10
0
0
5.5
-5.5
0306 36 30
All goods
0
0
0
10
0
0
33
-33
0306 36 40
All goods
0
0
0
10
0
0
5.5
-5.5
0306 36 50
All goods
0
0
0
10
0
0
33
-33
0306 36 60
All goods
0
0
0
10
0
0
0
0
0306 36 90
All goods
0
0
0
10
0
0
33
-33
0306 39 00
All goods
0
0
0
10
0
0
33
-33
0306 91 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 92 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 93 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 94 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 95 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0306 99 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 11 00
All goods
0
0
0
10
0
0
33
-33
0307 12 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 19 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 21 00
All goods
0
0
0
10
0
0
33
-33
0307 22 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 29 00
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 31 00
All goods
0
0
0
10
0
0
33
-33
0307 32 00
All goods
0
0
0
10
0/5
0/5
16.500/22.325
-16.50/-17.33
0307 39 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 39 90
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 42 10
All goods
0
0
0
10
0
0
33
-33
0307 42 20
All goods
0
0
0
10
0
0
33
-33
0307 43 10
All goods
0
0
0
10
0/5
0/5
33/39.65
-33.00/-34.65
0307 43 20
All goods
0
0
0
10
0/5
0/5
16.500/22.325
-16.50/-17.33
R.K. JAIN’S INDIA-UK CETA AUTHOR : PUBLISHER : DATE OF PUBLICATION : EDITION : ISBN NO : NO. OF PAGES : BINDING TYPE :
Kishore Harjani Centax Law Publications July 2026 2026 Edition 9789349247048 432 Paperback
Rs. 1,795 DESCRIPTION R.K. Jain's India-UK CETA is the first comprehensive, practice-oriented treatise on the Agreement written for the Indian trade and customs professional. What the book does—and what neither the bare treaty text nor a compilation of notifications can do—is explain, in plain and disciplined language, how the Agreement actually works in practice, in both directions of trade: for the Indian importer claiming preference on goods of United Kingdom origin, and for the Indian exporter establishing Indian origin to the satisfaction of a British buyer and of His Majesty's Revenue and Customs. The commentary is built on the treaty text read together with the instruments that carry it into Indian law—the rate notification of 14th July 2026, the CETA Origin Rules, 2026, the CBIC circular implementing self-certification and authentication, the DGFT trade notice on electronic certificates of origin, and the public notices governing the automobile tariff rate quotas—with the law stated as on entry into force and updated till 20th July 2026. The book is designed as a working desk reference rather than an academic study. It will be of direct and continuing use to: • Importers Purchasing Goods from the United Kingdom • Exporters Selling into the United Kingdom • Customs Brokers, Freight Forwarders and Logistics Service Providers • Chartered Accountants, Cost Accountants, Company Secretaries and Advocates • In-house Tax, Trade Compliance, Supply Chain, Sourcing and Legal Teams • Costing Teams • Officers of Customs and of the DGFT • Automobile Manufacturers, Importers and Authorised Dealers • The Spirits and Alcoholic Beverages Trade • Exporters in the Textile, Engineering, Chemical, Pharmaceutical, Gems and Jewellery and Auto-Component Sectors • Consultants, Trade Economists, Academics and Students of International Trade Law • Any Business Still Deciding Whether to Source from or Sell into the United Kingdom at all The Present Publication is the 1st Edition, updated till 20th July 2026. It is authored by Kishore Harjani, with the following noteworthy features: • [Complete Coverage of the Agreement] The thirty-chapter treaty is mapped chapter by chapter with the relevant extracts reproduced, from national treatment and the treatment of customs duties, through services, mobility and investment, to intellectual property, government procurement, innovation, and State-to-State dispute settlement • [A Comprehensive Total Duty Rate Reckoner] Most compilations reproduce the preferential rate of basic customs duty and leave the reader to do the rest. This one maps the Social Welfare Surcharge and IGST at tariff-item level and computes the total landed duty under both scenarios, stating the variance—the number that actually drives a sourcing, pricing or landed-cost decision • [HSN-wise Comparative Customs Duty Analysis] Regular customs duty is set against preferential duty for every line, preceded by a chapter-wise summary stating, for each two-digit HS chapter, the number of tariff lines, the number attaining a nil rate immediately, and the number retaining a positive rate • [Transparent Methodology] Where the non-preferential duty is the higher of an ad valorem or a specific rate, no meaningful comparison can be drawn; those cells are left blank and footnoted, a note recurring on some forty pages. Where a line carries two IGST rates, both total rates and both variances are shown • [Rules of Origin Made Practical] The three criteria of Rule 3, the closed list of wholly obtained goods, the ex-works and free-on-board bases of valuation, both qualifying value content formulae, the valuation of each material, and the roll-up principle are each explained and then illustrated • [The Complete Product-specific Rules List, Reproduced in Full] Annexure-A, corresponding to Annex 3A and based on the 2022 edition of the Harmonised System, is set out HS-wise across Chapters 1 to 97, with a key to every abbreviation and a six-step method for applying any rule to any good • [Focused Treatment of the New Self-certification Regime and the URN] The departure from agency-issued certificates is examined in full, and the authentication framework explained as a four-step electronic process between HM Revenue & Customs and Indian Customs, supported by twelve dedicated illustrations covering shelf life, warehousing, staggered ex-bond clearances against a single URN, post-facto completion and transitional consignments • [The Mechanism for Tariff Rate Quota Allocation in the Automobile Sector] The Finance Ministry rate notification and the DGFT allocation notification are reconciled against each other, with definitions, a fully worked numerical illustration, the year-on-year duty and quota trajectory, and a candid flag where the two do not align • [Electronic Filing and Issuance of Preferential Certificates of Origin] The Trade Connect ePlatform workflow on both bases of issuance, including the digital signature requirement, the QR-coded copies and the facility by which an authority may verify a certificate's genuineness • [Compliance, Verification and Ready-to-use Working Aids] Record-keeping, minor errors, incorrect claims, late claims and refunds, post-clearance verification, denial and penalties are given a dedicated chapter, alongside the continuing obligations under CAROTAR 2020. The origin declaration and the certificate of origin are reproduced as ready-to-use forms, and the full text of the Rules and of the implementing circulars and notices is appended
Buy Now