Amendments in FTA Notifications to Align
the HS Codes with the Finance Act, 2023, w.e.f
01.05.2023
·
No
Change in Rates of Duty
[Customs Notification No. 36 dated 29th
April 2023]
Seeks to amend the various Customs Tariff notifications
in order to align the HS Codes of the said notifications with the Finance Act,
2023, w.e.f. 01.05.2023
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) read with section 124 of the Finance
Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby directs that each of the
notifications of the Government of India in the Ministry of Finance (Department
of Revenue), specified in column (2) of the Table below shall be amended in the
manner specified in the corresponding entry in column (3) of the said Table,
namely: -
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Sl.No. |
Notification number
and Date |
Amendments |
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(1) |
(2) |
(3) |
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1. |
Notification No. 26/2000-
Customs, dated the 1st March, 2000 [G.S.R. 178(E), dated the 1st March, 2000] [Indo-Sri
Lanka Free Trade Agreement – (P/32)] |
In the said
notification, in the TABLE, in LIST 2, against the serial number 4, in
column (3), for the figures “5402 11 10”, the figures “5402 11 00”
shall be substituted. |
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2. |
Notification No. 85/2004-
Customs, dated the 31st August, 2004 [G.S.R. 560(E), dated
the 31st August, 2004] [Concessions
under Indo – Thai Free Trade Agreement -
(P/112)] |
In the said
notification, in the TABLE, - (i) against serial number 29, for the entry in column (2),
the entry, “7104 91 10, 7104 91 20, 7104 99 00”, shall be substituted; (ii) against serial
number 30, for the entry in column (2), the entries, “7105 10 10, 7105 10
20”, shall be substituted; |
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3. |
Notification No. 73/2005-
Customs, dated the 22nd July, 2005 [G.S.R. 498(E),
dated the 22nd July, 2005] [Indo
– Singapore Free Trade Agreement – Full Basic Customs Duty Exemption –
(P/120)] |
In the said
notification, in the Table, against serial number 134A, for the entry in column
(2), the entry “8524 11 20 or 8524 12 20 or 8524 19 20” shall be substituted; |
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4. |
Notification No. 74/2005-
Customs, dated the 22nd July, 2005 [G.S.R. 499(E),
dated the 22nd July, 2005] [Nil
Duty under Indo – Singapore FTA
- P/121)] |
In the said notification,
in the TABLE,- (i) against serial number 222, for the entry in column
(2), the entry “5201 00 13 to 5201 00 25” shall be substituted; (ii) against serial
number 284, for the entry in column (2), the entry “7104 91 10 to 7104 99 00”
shall be substituted; |
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5. |
Notification No. 75/2005-
Customs, dated the 22nd July, 2005 [G.S.R. 500(E),
dated the 22nd July, 2005] [50
percent Duty of the Normal Duty under Indo- Singapore FTA – P/124)] |
In the said
notification, in the TABLE, - (i) against serial number 132, for the entry in column
(2), the entry “2930 20 10, 2930 20 90” shall be substituted; (ii) against serial
number 139, for the entry in column (2), the entry “2933 39 11 to 2933 39 29”
shall be substituted; (iii) against
serial number 142, for the entry in column (2), the entry “2933 79 10 to 2935
90 90” shall be substituted; (iv) against serial
number 320, for the entry in column (2), the entry “8419 39 00 to 8419 50 99”
shall be substituted; |
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6. |
Notification No. 101/2007-
Customs dated 11th September, 2007 [G.S.R. 583(E),
dated the 11th September, 2007] [Concessions
on Import from Chile – 10%-20%-50%, 80% Off
- P/238)] |
In the said
notification, in the TABLE, - (i) against serial number 193, for the entry in column
(2), the entry “1211 90 16, 1211 90 19” shall be substituted; (ii) against serial
number 204, for the entry in column (2), the entry “1211 90 34, 1211 90 35,
1211 90 39” shall be substituted; (iii) against
serial number 214, for the entry in column (2), the entry “1211 90 51” shall
be substituted; (iv) against serial
number 215, for the entry in column (2), the entry “1211 90 52” shall be
substituted; (v) against serial
number 216, for the entry in column (2), the entry “1211 90 53” shall be
substituted; (vi) against serial
number 217, for the entry in column (2), the entry “1211 90 54” shall be
substituted; (vii) against
serial number 218, for the entry in column (2), the entry “1211 90 55” shall
be substituted; (viii) against
serial number 219, for the entry in column (2), the entry “1211 90 56” shall
be substituted; (ix) against serial
number 220, for the entry in column (2), the entry “1211 90 57” shall be
substituted; (x) against serial
number 221, for the entry in column (2), the entry “1211 90 58” shall be
substituted; (xi) against serial
number 222, for the entry in column (2), the entry “1211 90 59” shall be
substituted; (xii) serial number
223 and the entries relating thereto shall be omitted; (xiii) against
serial number 224, for the entry in column (2), the entry “1211 90 90” shall
be substituted; (xiv) against
serial number 229, for the entry in column (2), the entry “1302 39 10, 1302
39 90” shall be substituted; (xv) against serial
number 601, for the entry in column (2), the entry, “3808 92 60, 3808 92 70,
3808 92 90”, shall be substituted; (xvi) against
serial number 766, for the entry in column (2), the entry, “4811 90 95, 4811
90 96, 4811 90 99”, shall be substituted; (xvii) against
serial number 842, for the entry in column (2), the entry, “7105 10 10, 7105
10 20”, shall be substituted; |
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7. |
Notification No. 10/2008-
Customs, dated the 15th January, 2008 [G.S.R. 33(E),
dated the 15th January, 2008] [Indo-Singapore
FTA Concessional Duty
- P/127)] |
In the said
notification, in the TABLE, - (i) against serial number 61, for the entry in column (2),
the entry “2933 29 60, 2933, 29 90” shall be substituted; (ii) against serial
number 148, for the entry in column (2), the entry “3808 91 41, 3808 91 42,
3808 91 51, 3808 91 52, 3808 91 99” shall be substituted; (iii) against
serial number 154, for the entry in column (2), the entry “3808 92 60, 3808
92 70, 3808 92 90” shall be substituted; (iv) against serial
number 421, for the entry in column (2), the entry “8414 10 10, 8414 10 90”
shall be substituted. |
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8. |
Notification No. 151/2009-
Customs, dated the 31st December, 2009 [G.S.R. 942(E),
dated the 31st December, 2009] [Zero
Duty Indo-Korea CEPA
- (P/168)] |
In the said
notification, in the Table, against serial number 68A, for the entry in
column (2), the entry “8524 11 20 or 8524 12 20 or 8524 19 20” shall be
substituted. |
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9. |
Notification No. 46/2011-
Customs, dated the 1st June, 2011 [G.S.R. 423 (E),
dated the 1st June, 2011] [Indo-ASEAN
FTA at Zero Duty for 8683 Tariff Lines
- P/97)] |
In the said
notification, in the Table,- (i) against serial number 104, for the entry in column
(2), the entry “1211 50, 1211 60, 1211 90 51 to 1211 90 90” shall be
substituted; (ii) against serial
number 1382A, for the entry in column (2), the entry “8524 11 20 or 8524 12
20 or 8524 19 20” shall be substituted. |
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10. |
Notification No. 53/2011-
Customs, dated the 1st July, 2011 [G.S.R. 499(E), dated the 1st July,
2011] [Indo-Malaysia
PTA Concessional Duty on 1630 Items
- (P/134)] |
In the said
notification, in the TABLE,- (i) against serial number 109, for the entry in column (2),
the entry “1211 90 51 to 1211 90 90” shall be substituted; (ii) against serial
number 364, for the entry in column (2), the entry “2930 90 91, 2930 90 92”
shall be substituted; (iii) against serial number 1423A,
for the entry in column (2), the entry “8524 11 20 or 8524 12 20 or 8524 19
20” shall be substituted. |
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11. |
Notification No. 69/2011-
Customs, dated the 29th July, 2011 [G.S.R. 593(E), dated the 29th July,
2011] [Indo-Japan
CEPA Concessional Duty of 806 Items -
(P/147)] |
In the said
notification, in the TABLE, - (i) against serial number 532, for the entry in column
(2), the entry “8413 91 90 to 8414 10 90” shall be substituted; (ii) against serial
number 557, for the entry in column (2), the entry “8419 89 11 to 8419 89 40”
shall be substituted; (iii) against serial number 680A, for
the entry in column (2), the entry “8524 11 20 or 8524 12 20 or 8524 19 20”
shall be substituted. |
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12. |
Notification No. 50/2018-
Customs dated 30th June, 2018. [G.S.R. 604(E), dated the 30th June,
2018] [Concessions to
Asia-Pacific Agreement (China, Korea, Sri Lanka, Bangladesh, Laos) – (P/157)] |
In the said
notification, in the TABLE, in PART A, - (i) against serial number 68, for the entry in column (2),
the entry “1211 90 34 to 1211 90 43” shall be substituted; (ii) against serial
number 73, for the entry in column (2), the entry “1211 90 51 to 1211 90 52”
shall be substituted; (iii) against
serial number 74, for the entry in column (2), the entry “1211 90 53” shall
be substituted; (iv) against serial
number 75, for the entry in column (2) and column (3), the entry “1211 90 54
to 1211 90 59” and “All goods except Garcenia)”
shall be substituted; (v) for serial
number 76 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(vi)
against serial number 100, for the entry in column (2), the entry “1302 32 10
to 1302 32 39” shall be substituted; (vii) against
serial number 101, for the entry in column (2), the entry “1302 32 90, 1302
39 20” shall be substituted; (viii) against
serial number 102, for the entry in column (2), the entry “1302 39 10, 1302
39 90” shall be substituted; (ix)
against serial number 660, for the entry in column (2), the entry, “6907 30
00”, shall be substituted; (x)
against serial number 661, for the entry in column (2), the entry, “6907 30
00”, shall be substituted; (xi)
against serial number 662, for the entry in column (2), the entry, “6907 40
00”, shall be substituted; (xii)
against serial number 663, for the entry in column (2), the entry, “6907 40
00”, shall be substituted; (xiii) against
serial number 682, for the entry in column (2), the entry, “7104 91 10, 7104
91 20, 7104 99 00”, shall be substituted; (xiv) against serial number 683, for
the entry in column (2), the entry, “7105 10 10, 7105 10 20, 7106 91 00”,
shall be substituted; |
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13. |
Notification
No. 55/2018-Customs, dated the 26th July, 2018 [G.S.R. 705(E), dated the 26th
July, 2018] [IGST
in Fertilizers to Apply Only on the Pool in Price and not Transaction Value –
(p.718) |
In the said notification, for the
figures “3102 10 00”, the figures “3102 10 10, 3102 10 90” shall be
substituted. |
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14. |
Notification
No. 11/2021-Customs, dated the 1st February, 2021 [G.S.R.
69(E), dated the 1st February, 2021] [Agriculture
Infrastructure and Development Cess (AIDC)
- (p.119)] |
In the said notification, in the
TABLE, against serial number 11, for the entry in column (2), the entry “3102
10 10, 3102 10 90, 3102 30 00” shall be substituted. |
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15. |
Notification
No. 25/2021-Customs, dated the 31st March, 2021 [G.S.R.
241(E), dated the 31st March, 2021] [India-Mauritius
Comprehensive Economic Cooperation and Partnership Agreement
- P/249)] |
In the said notification, in the
TABLE, against serial number 383, for the entry in column (2), the entry
“7113 19 21” shall be substituted. |
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16. |
Notification
No. 22/2022-Customs, dated the 30th April, 2022 [G.S.R.
328(E), dated the 30th April, 2022] [India-UAE
CEPA - P/45)] |
I. In the said notification,
in the TABLE – I (i) against serial number 162, for the entry in column
(2), the entry “0302 91 00” shall be substituted; (ii)
against serial number 163, for the entry in column (2), the entry “0302 92
00” shall be substituted; (iii)
against serial number 219, for the entry in column (2), the entry “0303 92
00” shall be substituted; (iv)
after serial number 344 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(v)
after serial number 373 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(vi)
against serial number 703, for the entry in column (2), the entry “0910 99 30”
shall be substituted; (vii) after serial
number 730 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(viii) after serial
number 733 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(ix)
after serial number 824 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(x)
after serial number 834 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(xi)
against serial number 843, for the entry in column (2), the entry “1211 90
51” shall be substituted; (xii) against
serial number 844, for the entry in column (2), the entry “1211 90 52” shall
be substituted; (xiii) against
serial number 845, for the entry in column (2), the entry “1211 90 53” shall
be substituted; (xiv) against
serial number 846, for the entry in column (2), the entry “1211 90 55” shall
be substituted; (xv) against serial
number 847, for the entry in column (2), the entry “1211 90 56” shall be
substituted; (xvi) against
serial number 848, for the entry in column (2), the entry “1211 90 57” shall
be substituted; (xvii) against
serial number 849, for the entry in column (2), the entry “1211 90 58” shall
be substituted; (xviii) against
serial number 850, for the entry in column (2), the entry “1211 90 59” shall
be substituted; (xix) against serial
number 851, for the entry in column (2), the entry “1211 90 90” shall be
substituted; (xx) serial number
852 and the entries relating thereto shall be omitted; (xxi) for serial
number 911 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxii) serial
number 912 and the entries relating thereto shall be omitted; (xxiii) for serial
number 914 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxiv) for serial
number 1156 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxv) for serial
number 1595 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxvi) after serial
number 2361 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxvii) for serial number
2654 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxviii) after
serial number 2686 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
(xxix) after serial
number 2717 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxx) after serial
number 2762 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxxi) for serial
number 2764 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxxii) after
serial number 2790 and the entries relating thereto, the following serial number
and entries shall be inserted, namely: -
(xxxiii) after
serial number 2798 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
(xxxiv) for serial
number 2804 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxxv)
after serial number 3775 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(xxxvi) after
serial number 3781 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxxvii) after
serial number 4768 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
(xxxviii) against
serial number 5484, for the entry in column (2), the entry “5402 11 00” shall
be substituted; (xxxix) against
serial number 5507, for the entry in column (2), the entry “5402 59 00” shall
be substituted; (xl)
after serial number 6021 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(xli) against serial
number 7054, for the entry in column (2), the entry “6907 30 00” shall be
substituted; (xlii) against
serial number 7055, for the entry in column (2), the entry “6907 40 00” shall
be substituted; (xliii) for serial
number 7243 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xliv) for serial
number 7245 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xlv) for serial
number 7247 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xlvi) for serial
number 8646 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xlvii)
for serial number 8733 and the entries relating thereto, the following serial
number and entries shall be substituted, namely: -
(xlviii) against
serial number 10164, in column (2), after the figures “8704 10 10”, figures
“8704 10 90” shall be inserted; (xlix) against
serial number 10165, in column (2), after the figures “8704 10 10”, figures
“8704 10 90” shall be inserted; (l)
against serial number 10166, in column (2), after the figures “8704 10 10”,
figures “8704 10 90” shall be inserted; II.
In the said notification in TABLE-II, - (i) against serial number 48, for the entry in column (2),
the entry “3102 10 10, 3102, 10 90” shall be substituted; (ii)
against serial number 58, for the entry in column (2), the entry “5201 00 21,
5201 0022, 5201 0023, 5201 0024, 5201 0025” shall be substituted; III. In the said notification in
TABLE-III, against serial number 13, for the entry in column (2), the entry
“7113 19 11, 7113 19 12, 7113 19 13, 7113 19 14, 7113 19 15” shall be
substituted; |
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17. |
Notification
No. 62/2022-Customs, dated the 26th December, 2022 [G.S.R.
904(E), dated the 26th December, 2022] [Customs
Duty Exemption List under Ind Aus ECTA – (P/180)] |
I. In the said
notification, in the TABLE – I (i) against serial number 62, for the entry in column (2),
the entry “0302 91 00” shall be substituted; (ii)
after serial number 233 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(iii)
after serial number 262 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(iv)
after serial number 470 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(v)
after serial number 480 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(vi)
against serial number 489, for the entry in column (2), the entry “1211 90
51” shall be substituted; (vii) against
serial number 490, for the entry in column (2), the entry “1211 90 52” shall
be substituted; (viii) against
serial number 491, for the entry in column (2), the entry “1211 90 53” shall
be substituted; (ix)
against serial number 492, for the entry in column (2), the entry “1211 90
55” shall be substituted; (x)
against serial number 493, for the entry in column (2), the entry “1211 90
56” shall be substituted; (xi)
against serial number 494, for the entry in column (2), the entry “1211 90
57” shall be substituted; (xii) against
serial number 495, for the entry in column (2), the entry “1211 90 58” shall
be substituted; (xiii) against
serial number 496, for the entry in column (2), the entry “1211 90 59” shall
be substituted; (xiv) against
serial number 497, for the entry in column (2), the entry “1211 90 90” shall
be substituted; (xv) serial number
498 and the entries relating thereto shall be omitted; (xvi) after serial
number 1534 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xvii) after serial
number 1783 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xviii) for serial
number 1811 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xix) after serial
number 1831 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xx) after serial
number 1861 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxi) after serial
number 1879 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxii) after serial
number 1913 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxiii) for serial
number 1915 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxiv) serial
number 1916 and the entries relating thereto shall be omitted; (xxv) after serial number
1928 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxvi) after serial
number 1943 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxvii) after
serial number 1951 and the entries relating thereto, the following serial
number and entries shall be inserted, namely: -
(xxviii) for serial
number 1957 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxix) after serial
number 2867 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxx) after serial
number 3669 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(xxxi) against
serial number 4372, for the entry in column (2), the entry “5402 11 00” shall be
substituted; (xxxii) against
serial number 4395, for the entry in column (2), the entry “5402 59 00” shall be
substituted; (xxxiii)
after serial number 4695 and the entries relating thereto, the following
serial number and entries shall be inserted, namely: -
(xxxiv) against
serial number 5455, for the entry in column (2), the entry “6907 30 00” shall be
substituted; (xxxv) against
serial number 5456, for the entry in column (2), the entry “6907 40 00” shall be
substituted; (xxxvi) for serial
number 5636 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxxvii) for serial
number 5638 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xxxviii) for
serial number 5640 and the entries relating thereto, the following serial
number and entries shall be substituted, namely: -
(xxxix) for serial
number 6878 and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
(xl)
for serial number 6921 and the entries relating thereto, the following serial
number and entries shall be substituted, namely: -
(xli) against
serial number 7769, for the entry in column (2), the entry “8524 11 30” shall
be substituted; (xlii) against serial
number 7770, for the entry in column (2), the entry “8524 12 30” shall be
substituted; (xliii) against
serial number 7771, for the entry in column (2), the entry “8524 19 30” shall
be substituted; II. In the said
notification in TABLE-II, - (i) against
serial number 14, for the entry in column (2), the entry “3102 10 10, 3102 10
90” shall be substituted; |
2. This notification shall
come into effect on the 1st day of May, 2023.
[F. No. 190354/62/2023-TRU]