Switzerland under India–EFTA Trade and Economic Partnership Agreement (TEPA)

Key Exemptions and Conditions

The Central Government, in the public interest, exempts certain goods from duties leviable under the Customs Act, 1962, and related Finance Acts.

The exemptions are provided in two main tables, TABLE I and TABLE II:

1. For Goods in TABLE I (Goods imported from Switzerland): Exemption is granted from:

o Basic Customs Duty (BCD): Exempted from the duty of customs leviable in excess of the rate specified in Column (4).

o Agriculture Infrastructure and Development Cess (AIDC): Exempted from AIDC leviable under the Finance Act, 2021, in excess of the rate specified in Column (5).

o Health Cess: Exempted from Health Cess leviable under the Finance Act, 2020, in excess of the rate specified in Column (6).

2. For Goods in TABLE II (Goods imported from Switzerland): Exemption is granted from:

o Basic Customs Duty (BCD): Exempted from the duty of customs leviable in excess of the rate specified in Column (4).

o Agriculture Infrastructure and Development Cess (AIDC): Exempted from AIDC leviable under the Finance Act, 2021, in excess of the rate specified in Column (5).

o Note: Health Cess is not mentioned for TABLE II goods in the initial description.

The primary condition for availing this exemption is that the importer must prove to the satisfaction of the Deputy or Assistant Commissioner of Customs that the goods are of the origin of Switzerland, in terms of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.

Scope of Goods (TABLE I Sample)

The appended tables list goods by their Tariff Item and provide the corresponding concessional duty rates. For the majority of items shown in the snippets for TABLE I, the

AIDC and Health Cess rates are specified as 0.00%. The Basic Customs Duty (BCD) varies:

· Live Animals and Fish (Chapter 01, 03): Including live horses, cattle, swine, poultry, and various fresh/frozen fish. BCD rates are varied, from 0.00% (e.g., Tariff Item 01012100, 03024900, 03038990) to 28.50% (e.g., Tariff Item 01012910).

· Vegetable Products (Chapter 07): Including dried leguminous vegetables (e.g., beans, lentils). Many items have a BCD of 0.00%.

· Prepared Foodstuffs and Beverages (Chapter 21, 22): Including coffee extracts, yeasts, soups, and mineral waters. BCD rates are varied, ranging up to 47.50% (e.g., certain preparations under 210690).

· Residues and Waste from Food Industries (Chapter 23): Including meals and pellets of meat, fish, oilseeds, and sugar beet bagasse. BCD rates are around 12.00% to 13.50%.

· Mineral Products (Chapter 25): Including salts, sulphur, clays, and chalk. Many items have a BCD of 0.00%.

· Plastics and Articles Thereof (Chapter 39): Including polymers of ethylene, propylene, styrene, and certain articles. BCD rates range from 0.00% to 8.57%.

· Base Metals (Chapter 78): Such as lead.

· Articles of Base Metal (Chapter 83): Including bells, statuettes, fittings, and clasps.

· Machinery and Electrical Equipment (Chapter 84, 85): Including parts of machines, 3D printing machines, certain electrical conductors, and motors. BCD rates are varied, such as 6.43% or 6.75% for machinery and parts.

· Miscellaneous Manufactured Articles (Chapter 96): Including paint brushes and floor sweepers.

[Notification No. 41/2025-Customs dated 30 September, 2025]

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 exempts, -

(i) goods of the description as specified in column (3) of the TABLE I appended below and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entries in column (2) of the said TABLE, -

(a) from so much of the duty of customs leviable thereon, as is in excess of the amount calculated at the rate specified in the corresponding entries in column (4) of the said TABLE;

(b) from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entries in column (5) of the said TABLE;

(c) from so much of the Health Cess leviable under section 141 of the Finance Act, 2020 (12 of 2020), as is in excess of the amount calculated at the rate specified in the corresponding entries in column (6) of the said TABLE,

(ii) goods of the description as specified in column (3) of the TABLE II appended below and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entries in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entries in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entries in column (5) of the said TABLE,

when imported into Republic of India from Switzerland:

Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Switzerland, in terms of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and rules as may be notified in this regard by the Central Government by publication in the official Gazette.