No. | HS Code | Description of Product | Product Specific Rule (PSR) |
1. | Chapter 1 | Live animals. | WO |
2. | Chapter 2 | Meat and edible meat offal. | WO |
3. | Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates. | WO |
4. | Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included. | WO |
5. | Chapter 5 | Products of animal origin, not elsewhere specified or included. | WO |
6. | Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. | WO |
7. | Chapter 7 | Edible vegetables and certain roots and tubers. | WO |
8. | Ex Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons. | WO |
9. | 080132 | -- Shelled (Cashew kernel) | CTSH |
10. | Chapter 9 | Coffee, tea, maté and spices. | CTSH + VA 40% |
11. | Chapter 10 | Cereals. | WO |
12. | Chapter 11 | Products of the milling industry; malt; starches; insulin; wheat gluten. | CTH + VA 40% |
13. | Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. | WO |
14. | Ex Chapter 13 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | WO |
15. | 1302 | Vegetable saps and extracts | CTH + VA 40% |
16. | Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included. | WO |
17. | Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. | CTSH +VA 40% |
18. | Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. | CTH+VA 40% |
19. | Ex Chapter 17 | Sugars and sugar confectionery. | WO |
20. | 1701 | Cane or beet sugar | CTSH + VA 40% |
21. | 1702 | Other sugars | CTSH + VA 40% |
22. | 1704 | Sugar confectionery | CTH + VA 40% |
23. | Ex Chapter 18 | Cocoa and cocoa preparations | WO |
24. | 1803 | Cocoa paste, whether or not defatted. | CTH + VA 40 % |
25. | 1804 | Cocoa butter, fat and oil | CTH + VA 40 % |
26. | 1805 | Cocoa powder, not containing added sugar or other sweetening matter. | CTH + VA 40% |
27. | 1806 | Chocolate and other food preparations containing cocoa. | CTSH + VA 40% |
28. | Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks' products. | CTH + VA 40% |
29. | Ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants. | CC + VA 40 % |
30. | 2007-2009 | Jams, Fruit Jellies, Marmalades, fruit or nut purees/pastes, other fruit/nut preparations, fruit juices etc | CTH +VA 40% |
31. | Chapter 21 | Miscellaneous edible preparations. | CTH+ VA 40% |
32. | Ex Chapter 22 | Beverages, spirits and vinegar | WO |
33. | 2201, 2202, Ex2206, 2209 | Non-alcoholic beverages and vinegar | CTH + VA 40% |
34. | Ex 2207, Ex 2208 | Undenatured ethyl alcohol for medical use | CTH + VA 40% |
35. | Chapter 23 | Residues and waste from the food industries; prepared animal fodder. | CC + VA 40% |
36. | 2308,2309 | Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding | CTH +VA 40% |
37. | Chapter 24 | Tobacco and manufactured tobacco substitutes. | WO |
38. | Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement. | CTSH + VA 40% |
39. | Chapter 26 | Ores, slag and ash. | CTSH + VA 40% |
40. | Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. | CTSH + VA 40% |
41. | Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. | CTSH + VA 40% |
42. | Chapter 29 | Organic chemicals. | CTSH + VA 40% |
43. | Chapter 30 | Pharmaceutical products. | CTSH + VA 40% |
44. | Chapter 31 | Fertilisers. | CTSH + VA 40% |
45. | Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. | CTSH + VA 40% |
46. | Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations. | CTSH + VA 40% |
47. | Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes" and dental preparations with a basis of plaster. | CTSH + VA 40 % |
48. | Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes. | CTSH + VA 40% |
49. | Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. | CTSH + VA 40% |
50. | Chapter 37 | Photographic or cinematographic goods. | CTSH + VA 40% |
51. | Chapter 38 | Miscellaneous chemical products. | CTSH + VA 40% |
52. | Chapter 39 | Plastics and articles thereof. | CTSH + VA 40% VA |
53. | Ex Chapter 40 | Rubber and articles thereof. | CTSH + VA 40% |
54. | 400110 | - Natural rubber latex, whether or not pre-vulcanised | WO |
55. | 400121 | -- Smoked sheets | WO |
56. | 400122 | -- Technically specified natural rubber (TSNR) | WO |
57. | 400129 | Other (Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR) | WO |
58. | Chapter 41 | Raw hides and skins (other than furskins) and leather. | CTSH + VA 40% |
59. | Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). | CTH + VA 40% |
60. | Chapter 43 | Furskins and artificial fur; manufactures thereof. | CTH + VA 40% |
61. | Chapter 44 | Wood and articles of wood; wood charcoal. | CTSH + VA 40% |
62. | Chapter 45 | Cork and articles of cork. | CTH + VA 40% |
63. | Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. | CTSH + VA 40% |
64. | Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. | CTSH + VA 40% |
65. | Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard. | CTSH + VA 40% |
66. | Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. | CTSH + VA 40% |
67. | Chapter 50 | Silk. | CTSH + VA 40% |
68. | Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric | CTSH + VA 40% |
69. | Ex Chapter 52 | Cotton | CTSH + VA 40% |
70. | 5201 | Cotton, not carded or combed. | WO |
71. | 5202 | Cotton waste (including yarn waste and garnetted stock). | WO |
72. | 5203 | Cotton, carded or combed. | WO |
73. | 5204 | Cotton sewing thread, whether or not put up for retail sale. | WO |
74. | Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | CTSH + VA 40% |
75. | Chapter 54 | Man-made filaments | CTSH + VA 40% |
76. | Chapter 55 | Man-made staple fibres | CTSH + VA 40% |
77. | Chapter 56 | Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof | CTH + VA 40% |
78. | Chapter 57 | Carpets and other textile floor coverings | CTH + VA 40% |
79. | Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery | CTH + VA 40% |
80. | Chapter 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | CTH + VA 40% |
81. | Chapter 60 | Knitted or crocheted fabrics | CTH + VA 40% |
82. | Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted | CTH + VA 40% |
83. | Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted | CTH + VA 40% |
84. | Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags | CTH + VA 40% |
85. | Chapter 64 | Footwear, gaiters and the like; parts of such articles | CTH + VA 40% |
86. | Chapter 65 | Headgear and parts thereof | CTH + VA 40% |
87. | Chapter 66 | Umbrellas, sun umbrellas, walkingsticks, seat-sticks, whips, ridingcrops, and parts thereof | CTSH + VA 40% |
88. | Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | CTSH + VA 40% |
89. | Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | CTSH + VA 40% |
90. | Chapter 69 | Ceramic products | CTSH + VA 40% |
91. | Chapter 70 | Glass and glassware | CTSH + VA 40% |
92. | Ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin | CTSH + VA 40% |
93. | 7102 | Diamonds | CTSH + VA 6% |
100. | Ex711311 | Silver Filigree work (plain) | CTSH + 3.5% VA |
101. | Ex711311 | Silver Jewellery set with gems (studded) | CTSH + 6%VA |
102. | Ex711311 | Other articles of silver jewellery (plain) | CTSH +6% VA |
103. | Ex711311 | Parts of plain silver jewellery | CTSH + 3.5%VA |
104. | Ex711319 | Jewellery of gold unset | CTSH + 3.5% VA |
105. | Ex711319 | Jewellery of gold set with pearls | CTSH +6% VA |
106. | Ex711319 | Jewellery of gold set with diamonds | CTSH +7% VA |
107. | Ex711319 | Jewellery of gold set with precious and semi- precious stones other than diamonds | CTSH + 6% VA |
108. | Ex711319 | Jewellery of platinum unset | CTSH + 3.5% VA |
109. | Ex711319 | Parts of plain gold jewellery | CTSH +3.5%VA |
110. | Ex711319 | Articles of other precious metal | CTSH + 3.5%VA |
111. | Ex Chapter 72 | Iron and steel | CTSH + VA 40% |
112. | 7206-7229 | Iron & Steel | Melt and Pour in the Parties |
113. | Chapter 73 | Articles of iron or steel | CTSH + VA 40% |
114. | Ex Chapter 74 | Copper and articles thereof | CTSH + VA 40% |
115. | 740710 | Bars, rods and profiles of refined copper | (Melt, cast and rolled) or (CTSH + VA 40%) |
116. | 740811, 740819 | Wire of refined copper | (Melt, cast and rolled) or (CTSH + VA 40%) |
117. | Chapter 75 | Nickel and articles thereof | CTSH + VA 40% |
118. | Chapter 76 | Aluminium and articles thereof | CTSH + VA 45% |
119. | Chapter 78 | Lead and articles thereof | CTSH + VA 40% |
120. | Chapter 79 | Zinc and articles thereof | CTSH + VA 40% |
121. | Chapter 80 | Tin and articles thereof | CTSH + VA 40% |
122. | Chapter 81 | Other base metals; cermets; articles thereof | CTSH + VA 40% |
123. | Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | CTSH + VA 40% |
124. | Chapter 83 | Miscellaneous articles of base metal | CTSH + VA 40% |
125. | Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof except for | CTH + VA 40% |
126. | Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | CTH + VA 40% |
127. | Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | CTSH + VA 40% |
128. | Ex Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | CTH + VA 45% |
129. | 8716 | Trailers and Semi-Trailers | CTSH + VA 40% |
130. | Chapter 88 | Aircraft, spacecraft, and parts thereof | CTSH + VA 40% |
131. | Chapter 89 | Ships, boats and floating structures | CTSH + VA 40% |
132. | Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | CTSH + VA 40% |
133. | Chapter 91 | Clocks and watches and parts thereof | CTSH + VA 40% |
134. | Chapter 92 | Musical instruments; parts and accessories of such articles | CTH + VA 40% |
135. | Chapter 93 | Arms and ammunition; parts and accessories thereof | CTH + VA 40% |
136. | Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | CTH + VA 40% |
137. | Chapter 95 | Toys, games and sports requisites; parts and accessories thereof | CTH + VA 40% |
138. | Chapter 96 | Miscellaneous manufactured articles | CTSH + VA 40% |
139. | Chapter 97 | Works of art, collectors’ pieces and antiques | CTSH + VA 40% |