Gives effect to the 3rd tranche of India Mauritius CECPA.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 19/2023-Customs New Delhi, the 31st March, 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), the Central Government, on 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, Ministry of Finance (Department of Revenue), No.25/2021-Customs, dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241 (E), dated the 31st March, 2021, namely :- In the said notification, - I. For TABLE 1, the following Table shall be substituted, namely: - S.No. Tariff Item digit Description Rate in % (unless otherwise specified) “TABLE 1 (1) (2) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 3023900 3028990 3034300 3034400 3034600 3035700 3038300 3038990 3049900 3054900 3056990 6031100 6031200 6031300 6031400 6031500 15041010 15041091 15041099 15042010 15042020 (3) All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods Fish Body Oil (Crude) Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < (4) 12.00% 15.00% 17.10% 12.00% 12.00% 12.00% 12.00% 17.10% 21.00% 0.00% 17.10% 42.00% 42.00% 42.00% 42.00% 42.00% 21.00% 21.00% 21.00% 21.00% 21.00% 0.10% (as Oleic Acid); (ii)Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5-15% All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 15042090 17031000 19019010 19019090 19021100 19021900 19022010 19022090 19023010 19023090 19053100 19053211 19053219 19053290 19059010 19059020 19059030 19059040 19059090 20019000 20071000 20079910 20079920 20079930 20079940 20079990 20082000 20089911 20089912 20089913 20089914 20089919 20089991 20089992 20089993 20089994 21.00% 21.00% 0.00% 0.00% 0.00% 21.00% 0.00% 0.00% 0.00% 0.00% 31.50% 31.50% 31.50% 31.50% 17.10% 17.10% 17.10% 17.10% 17.10% 0.00% 0.00% 12.00% 12.00% 12.00% 12.00% 12.00% 12.00% 19.30% 19.30% 19.30% 19.30% 19.30% 19.30% 19.30% 19.30% 19.30% 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95. 96. 97. 20089999 21069011 21069019 21069040 21069050 21069060 21069070 21069080 21069091 21069092 21069099 22021010 22021020 22021090 22072000 22090010 22090020 22090090 24049100 30049011 30049012 30049013 30049014 30049015 30049021 30049022 30049023 30049024 30049025 30049026 30049027 30049029 30049031 30049032 30049033 30049034 30049035 30049036 30049039 30049041 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 19.30% 120.00% 120.00% 120.00% 120.00% 120.00% 120.00% 120.00% 120.00% 120.00% 120.00% 12.00% 12.00% 12.00% 12.00% 0.00% 0.00% 0.00% 120.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 98. 99. 100. 101. 102. 103. 104. 105. 106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 30049042 30049043 30049044 30049045 30049046 30049047 30049048 30049049 30049051 30049052 30049053 30049054 30049055 30049056 30049057 30049058 30049059 30049061 30049062 30049063 30049064 30049065 30049066 30049067 30049069 30049071 30049072 30049073 30049074 30049075 30049076 30049077 30049079 30049081 30049082 30049083 30049084 30049085 30049086 30049087 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. 156. 157. 158. 159. 160. 161. 162. 163. 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 30049088 30049089 30049091 30049092 30049093 30049094 30049095 30049096 30049099 30051010 30051090 30059010 30059020 30059030 30059040 30059050 30059060 30059070 30059090 30064000 32081010 32081020 32081030 32081090 32082010 32082020 32082030 32082090 32089011 32089019 32089021 32089022 32089029 32089030 32089041 32089049 32089050 32089090 32091010 32091090 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.00% 0.00% 4.00% 4.00% 4.00% 4.00% 0.00% 4.00% 4.00% 4.00% 4.00% 4.00% 0.00% 4.00% 4.00% 0.00% 178. 179. 180. 181. 182. 183. 184. 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. 198. 199. 200. 201. 202. 203. 204. 205. 206. 207. 208. 209. 210. 211. 212. 213. 214. 215. 216. 217. 32099010 32099020 32099090 34011110 34011120 34011190 34011911 34011919 34011920 34011930 34011941 34011942 34011990 34012000 34013011 34013012 34013019 34013090 34024900 34025000 34029011 34029012 34029019 34029020 34029030 34029041 34029042 34029049 34029051 34029052 34029059 34029091 34029092 34029099 39172110 39172190 39172200 39172310 39172390 39172910 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.00% 7.00% 7.00% 0.00% 7.00% 0.00% 0.00% 7.00% 0.00% 7.00% 7.00% 7.00% 0.00% 7.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 218. 219. 220. 221. 222. 223. 224. 225. 226. 227. 228. 229. 230. 231. 232. 233. 234. 235. 236. 237. 238. 239. 240. 241. 242. 243. 244. 245. 246. 247. 248. 249. 250. 251. 252. 253. 254. 255. 256. 257. 39172920 39172930 39172940 39172950 39172990 39173910 39173920 39173990 39174000 39191000 39199010 39199020 39199090 39201011 39201012 39201019 39201091 39201092 39201099 39211100 39211900 39231010 39231020 39231030 39231040 39231090 39232100 39232990 39233010 39233090 39235010 39235090 39239010 39239020 39239090 39269010 39269021 39269029 39269031 39269039 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.00% 7.00% 7.00% 8.50% 12.00% 8.50% 8.50% 8.50% 7.00% 7.00% 7.00% 7.00% 0.00% 9.00% 9.00% 9.00% 9.00% 9.00% 10.50% 12.00% 12.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 258. 259. 260. 261. 262. 263. 264. 265. 266. 267. 268. 269. 270. 271. 272. 273. 274. 275. 276. 277. 278. 279. 280. 281. 282. 283. 284. 285. 286. 287. 288. 289. 290. 291. 292. 293. 294. 295. 296. 297. 39269041 39269049 39269051 39269059 39269061 39269069 39269071 39269079 39269080 39269091 39269099 42021910 42021920 42021930 42021940 42021950 42021960 42021990 42022110 42022120 42022190 42022910 42022990 42023110 42023120 42023190 42029100 42029200 42029900 42031010 42031090 42050011 42050019 42050020 42050090 44209010 44209090 48192010 48192020 48192090 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 10.50% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% 7.00% 7.00% 8.50% 8.50% 8.50% 8.50% 7.00% 7.00% 5.70% 5.70% 5.70% 298. 299. 300. 301. 302. 303. 304. 305. 306. 307. 308. 309. 310. 311. 312. 313. 314. 315. 316. 317. 318. 319. 320. 321. 322. 323. 324. 325. 326. 327. 328. 329. 330. 331. 332. 333. 334. 335. 336. 337. 48196000 48219010 48219090 49019900 49119910 49119920 49119990 52051110 52054410 52081230 52081990 52082990 52083990 52084230 52084929 52085990 52102990 52111110 52111900 52112010 52113990 52114130 52114200 52114330 52114990 52115110 52115220 52115990 54083300 55161200 60024000 60029000 60032000 60041000 60062200 60063200 63021010 63021090 63022110 63022190 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods (of artificial fibres) All goods All goods All goods All goods All goods All goods 5.70% 7.00% 7.00% 7.00% 0.00% 0.00% 0.00% 14.00% 14.00% 13.00% 17.50% 19.00% 19.00% 19.00% 17.50% 13.00% 19.00% 10.00% 17.50% 19.00% 19.00% 19.00% 19.00% 19.00% 19.00% 19.00% 19.00% 19.00% 19.00% 19.00% 10.00% 10.00% 10.00% 14.30% 14.30% 14.30% 17.50% 17.50% 13.00% 19.00% 338. 339. 340. 341. 342. 343. 344. 345. 346. 347. 348. 349. 350. 351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362. 363. 364. 365. 366. 367. 368. 369. 370. 371. 372. 373. 374. 375. 376. 377. 63022200 63022900 63024010 63024020 63024030 63024040 63024090 63025110 63025190 63041100 63041910 63041920 63041930 63041940 63041990 63049110 63049120 63049190 63049211 63049219 63049221 63049229 63049231 63049239 63049241 63049249 63049250 63049260 63049270 63049281 63049289 63049291 63049299 63049300 63049910 63049991 63049992 63049999 65050090 70159010 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 13.00% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 10.00% 19.00% 17.50% 19.00% 0.00% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 13.00% 17.50% 17.50% 17.50% 17.50% 0.00% 7.00% 378. 379. 380. 381. 382. 383. 384. 385. 386. 387. 388. 389. 390. 391. 392. 393. 394. 395. 396. 397. 398. 399. 400. 401. 402. 403. 404. 405. 406. 407. 408. 409. 410. 411. 412. 413. 414. 415. 416. 417. 70159020 70159090 71023910 71023990 71049900 71131950 71131960 71141110 71141120 71141920 71141930 71142020 71142030 71159010 71159090 71161000 71162000 71171910 71171920 71171990 71179010 71179090 73069011 73069019 73069090 76101000 85340000 85365010 85365020 85365090 85369010 85369020 85369030 85369090 88040010 88040020 90014010 90014090 90015000 90031100 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 7.00% 7.00% 7.00% 7.00% 0.00% 15.50% 15.50% 15.50% 15.50% 15.50% 15.50% 15.50% 15.50% 7.00% 7.00% 7.00% 7.00% 15.50% 15.50% 15.50% 15.50% 15.50% 6.00% 6.00% 6.00% 4.00% 0.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 7.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 418. 419. 420. 421. 422. 423. 424. 425. 426. 427. 428. 429. 430. 431. 432. 433. 434. 435. 436. 437. 438. 439. 440. 441. 442. 443. 444. 445. 446. 447. 448. 449. 450. 451. 452. 453. 454. 455. 456. 457. 90031900 90039000 90041000 90049010 90049020 90049090 90182000 90183100 90183210 90183220 90183230 90183290 90183910 90183920 90183930 90183990 90185010 90185020 90185030 90185090 90189011 90189012 90189019 90189021 90189022 90189023 90189024 90189025 90189029 90189031 90189032 90189041 90189042 90189043 90189044 90189091 90189092 90189093 90189094 90189095 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 458. 459. 460. 461. 462. 463. 464. 465. 466. 467. 468. 469. 470. 471. 472. 473. 474. 475. 476. 477. 478. 479. 480. 481. 482. 483. 484. 485. 486. 487. 488. 489. 490. 90189096 90189097 90189098 90189099 90212900 91031000 91052900 91081100 91081900 91089000 91091010 91091090 91099000 91118000 91131000 91132010 91132090 91139010 91139090 91149040 91143010 91143020 91149030 91149091 91149092 95030010 95030020 95030030 95030090 96033010 96033020 96033090 96180000 All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods II. For TABLE 2, the following Table shall be substituted, namely: - “TABLE 2 5.30% 5.30% 5.30% 5.30% 3.00% 8.00% 14.30% 0.00% 0.00% 0.00% 5.70% 5.70% 5.70% 0.00% 0.00% 0.00% 0.00% 7.00% 7.00% 0.00% 7.00% 7.00% 0.00% 0.00% 0.00% 14.00% 14.00% 14.00% 14.00% 4.00% 4.00% 4.00% 4.00%”; S. No HS 8 digit Description (1) 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. (2) 22087011 22087012 22087091 22087092 22089011 22089012 22089019 22089091 22089092 22089099 (3) All goods All goods All goods All goods All goods All goods All goods All goods All goods All goods Extent of tariff concessions (percentage of the applied rate of duty) (4) 30% 30% 30% 30% 30% 30% 30% 30% 30% 30%”; III. In TABLE 4, against S.No. 7, in column (4), for the entry, the entry “40,000 tons” shall be substituted. 2. This notification shall come into force on the 1st day of April, 2023. [F. No. CBIC-190354/49/2021-TRU] (Nitish Karnatak) Under Secretary to the Government of India Note: The principal notification No. 25/2021-Customs, dated the 31st March, 2021 was published in the Gazette of India, vide number G.S.R. 241(E), dated the 31st March, 2021 and was last amended by notification No. 51/2022- Customs, dated the 28th September, 2022, published in the Gazette of India, vide number G.S.R 736(E), dated the 28th September, 2022.

HS Codes Referenced

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