Gold Duty Shifted from Basic to AIDC, Total Duty Remains at 14%

·         BCD Rate on Gold Imported under TRQ under India-UAE CEPA Cut to 10% from 11.5%, AIDC Raised to 4% from 2.5%

[Notification No. 08/2023-Customs dated 1 February 2023]

Seeks to further amend notification No. 22/2022-Customs regarding India-UAE Comprehensive Economic Partnership Agreement.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/2022-Customs, dated the 30th April, 2022, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022, namely :-

In the said notification, in Table III, against S. No. 12, for the entries under columns (5) and (6), the entries, “10” and “4” shall respectively be substituted.

2. This notification shall come into force on the 2nd day of February, 2023.

[F. No. 334/03/2023-TRU]

Amended entry read as below

SNo.

Tariff Item

Description

Tariff Rate Quota Quantity

In-quota Tariff rate

In quota AIDC rate

Condition

(1)

(2)

(3)

(4)

(5)

(6)

(7)

12

71081100, 71081200, 71081300

All goods other than Gold Dore Bar

120 tonnes for all goods combined

10 11.5 6.6

4 2.5

1 and 2

[08/01.02.2023 – Table III, against S. No. 12, in Column (5), and (6), the entries “10”, and “4” respectively substituted - BCD rate on Gold imported under TRQ of India-UAE CEPA]