|
Translation |
|
|
Items
subject to Duty |
|
|
Item |
Duty |
| 01 |
Textiles |
|
|
Sarong |
10% |
|
Cheetai |
10% |
|
Poplin |
10% |
|
Handloom
Saree |
10% |
|
Other
Varieties of Textile |
10% |
|
|
|
| 02 |
Stationery
inclusive of CR Books and foolscap paper (Stationery
used by students will be exempted) |
20% |
|
|
|
|
|
|
| 03 |
Galvanized
buckets |
20% |
|
|
|
| 04 |
Silverware |
20% |
|
|
|
| 05 |
05.1
Household utensils |
20% |
|
05.2
Cosmetics |
20% |
|
05.3
Sports goods and equipment |
10% |
|
|
|
| 06 |
Aluminium
ware |
20% |
|
|
|
| 07 |
Furniture |
25% |
|
|
|
| 08 |
Push
bicycles |
7½ % |
|
|
|
| 09 |
Motor
bicycles |
7½ % |
|
|
|
| 10 |
Vehicles |
15% |
|
|
|
| 11 |
Work-related
machines |
15% |
|
|
|
| 12 |
Machinery
spares |
|
|
12.1
Tyre, tube and other push bicycle spares |
15% |
|
12.2
Tractor spares |
15% |
|
12.3
Tractor tyres and tubes for tractors only |
15% |
|
12.4
Small tractor (Landmaster) spares |
15% |
|
12.5
Small tractor front tyre and tubes |
15% |
|
12.6
Other machinery spares inclusive of tyre and tubes |
25% |
|
|
|
| 13 |
13.1
Electronic and electrical items |
25% |
|
13.2
Solar panel set (refers to cells with voltage not
exceeding 120V with necessary acid
and not more than five DC bulbs) |
12½ % |
|
13.3
Solar Torch |
12½ % |
|
|
|
| 14 |
Building
materials |
25% |
|
|
|
| 15 |
Lead |
25% |
|
|
|
| 16 |
Boats |
5% |
|
|
|
| 17 |
Fishing
gear |
|
|
17.1
Fishing nets, links, floats |
5% |
|
17.2
Hooks |
10% |
|
Tongoes |
10% |
|
Resin |
10% |
|
Thread |
10% |
|
Asbestos sails |
10% |
|
Potnes |
10% |
|
Net dye |
10% |
|
Resin gum |
10% |
|
17.3
Outboard motor |
5% |
|
|
|
| 18 |
Agricultural
Items |
|
|
18.1
Agricultural inputs |
5% |
|
18.2
Agricultural implements |
10% |
|
18.3
Agricultural machinery |
5% |
|
|
|
| 19 |
Fuels
and Lubricants |
|
|
19.1
Lubricating oils |
25% |
|
19.2
Kerosene per litre |
10/- |
|
19.3
Petrol per litre |
15/- |
|
19.4
Diesel per litre |
15/- |
|
|
|
| 20 |
Edible
Oils inclusive of coconut oil |
15% |
|
|
|
| 21 |
21.1
Beedi, cigars |
20% |
|
21.2
Cigarettes |
25% |
|
|
|
| 22 |
Lunch
sheets, shopping bags, polythene |
25% |
|
|
|
| 23 |
23.1
Box of matches |
-/25 |
|
23.2
Candle |
25% |
|
23.3
Camphor |
25% |
|
|
|
| 24 |
24.1
Soft drinks |
15% |
|
24.2
Confectionary |
15% |
|
|
|
| 25 |
25.1
Anchor milk power |
5% |
|
25.2
Condensed milk (e.g. Milkmaid) |
10% |
|
25.3
Other milk powders |
8% |
|
|
|
| 26 |
Feeding
items |
7% |
|
|
|
| 27 |
Detergents |
|
|
27.1
Soap |
8% |
|
27.2
Soap powder |
8% |
|
27.3
Shampoo |
10% |
|
27.4
Siyakai |
10% |
|
27.5
Tooth paste |
10% |
|
27.6
Tooth brush |
10% |
|
27.7
Shaving razors |
10% |
|
27.8
Blue |
10% |
|
|
|
| 28 |
Cleansing
Agents |
|
|
28.1
Cleansers and implements |
10% |
|
28.2
Disinfectants and Insecticides |
7% |
|
|
|
| 29 |
Joysticks,
frankincense, |
25% |
|
|
|
| 30 |
Biscuits |
15% |
|
|
|
| 31 |
Bakery
items |
25% |
|
|
|
| 32 |
Wheat
flour |
6% |
|
|
|
| 33 |
Tea,
coffee |
|
|
33.1
Unpacked tea, coffee seeds |
6% |
|
33.2
Other tea |
8% |
|
33.3
Aromatic coffee |
10% |
|
|
|
| 34 |
Groceries,
including cereals and lentils |
7% |
|
|
|
| 35 |
Fruits |
10% |
|
|
|
| 36 |
Vegetables,
yams |
15% |
|
|
|
| 37 |
Packed
foodstuffs |
15% |
|
|
|
| 38 |
Betel
leaves |
10% |
|
|
|
| 39 |
Arecanut |
10% |
|
|
|
| 40 |
Liquor |
25% |
|
|
|
| 41 |
Cooking
gas (LP GAS) |
12½ % |
|
41.1
Empty gas cylinder |
15% |
|
|
|
| 42 |
Other
items |
20% |
|
|
|
