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User Guide

How to Use the Customs Tariff Database

A step-by-step guide to understanding the TariffBrowser database structure, interpreting each column, and computing applicable duties.

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Understanding the Tariff Explorer

The Customs Tariff Database provides 11 data points per entry making it the most user-friendly tariff format available. It provides direct display of classification along with Basic Customs Duty, IGST, SWS with Total Duty applicable for any entry.

The database covers all 98 chapters of the Indian Customs Tariff (ITC-HS 2022) with 12,000+ tariff lines, searchable and browsable online in the Tariff Explorer.

The Level Column

The level column indicates coding of dashes:

  • Single dash (—): A group denoting primary classification of items covered by the heading.
  • Double dash (——): A sub-group representing sub-classification (sub-heading) of the primary line.
  • Triple / Quadruple dash: Further sub-classification levels.

How IGST is Computed

Column 8 provides the rate of IGST under Section 3(7) of the Customs Tariff Act, 1975. IGST is levied on Landed Value, i.e., Assessable Value (AV) + Basic Customs Duty. It does not apply on SWS.

Duty Computation Formula — Example

Assessable Value (AV)= ₹100
Basic Customs Duty (BCD = 7.5%)= ₹7.50
Social Welfare Surcharge (10% × BCD)= ₹0.75
IGST (18% × (AV + BCD))= ₹19.485
Total Duty (BCD + SWS + IGST)= ₹27.735
Note: Compensation Cess is also applicable on special goods like tobacco and motor vehicles under Section 3(9) of CTA.

Health Cess

Applicable only on headings 9018 to 9022 under Section 139 of Finance Act 2020. It applies on the value of goods only. IGST is, however, applicable on Health Cess as well.

Reading the Import Policy Column

The import policy column gives the policy for each sub-heading according to Ministry of Commerce publication — ITC(HS) Classification of Export and Import Items (updated for HS 2022, DGFT Notification No. 36 dated 17.01.2017).

Main Policy Codes

FreeImport is permitted without restriction.
RestrictedNot permitted except by Public Notice or Licence.
ProhibitedImport is not permitted under any circumstances.
Free (Conditions)Free import but subject to specified conditions.
STEState Trading Enterprises only — import through nominated agencies.
See NoteRefer to import policy note at end of heading or chapter.

Non-Tariff Barrier Codes

  • Agri Permit: Agriculture Permit required
  • PSC: Phyto Sanitary Certificate
  • BIS: Bureau of Indian Standards Quality Certificate

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