EXIM CODE-Main Page
ITC-HS cover 21 Sections, 99 Chapters (2digit levels), 1089 headings (four digit
level). These are further split into sub-sub-headings (eight digit level). These
entries total to near 10,650. There are about 1545 entries at ten digit level.
The Import Policy and Customs Tariff is assigned at the eight digit
level, the operative part of the ITC-HS. Six digit sub-headings which is not
split further is converted to eight digit by adding two zeroes at the end. In
the case of textiles (Chapter 50 to 63), the ITC-HS sub-sub-headings have not
Where the product description in the Exim Policy does not cover the eight
digit code description, the entry is broken into sub-groups to the ten digit
level. In this column, bold entries shows (HS-Code).
column contains the ITC-HS description against the respective code. The
description against the ten digit code is developed from the existing Policy and
Procedures on the pattern in the Harmonised System. The ten digit code is also
used when the item has multiple uses as consumer and industrial goods.
Basic Duty of Customs (BASIC)
column contains Basic Duty of Customs. The duty is also known
as the Schedule Rate and it can changed by an Act of Parliament. The duty
can also be changed by the exemption notification of the Department of Revenue.
All basic duties are given as per Finance Act, 1999.
Preferential Rate of Duty (PRE.)
column contains Preferential Rate of Duty . In some cases, the preferential rate
is applicable on import from Preferential Areas. The Countries List of
Preferential Area is given in a separate Chapter i.e. General Exemption –
Surcharge of Customs (SCH)
of Customs is Nil by Ntfn 26/2001-Cus.
Countervailing Duty (CVD.)
column contains Countervailing Duty which is leviable under Section 3 of Customs
Tariff Act, 1975. The duty is known as Additional Duty also and it is equivalent
to the Excise duty on similar items produced
or manufactured in India. This duty can be effective by the notification
issued under Section 25(1), of the Customs Act, 1962. This duty is payable on
the value of goods as well as on Basic Duty of Customs and the Special Duty of
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