Where tariff item 2710 12 49 sits in the schedule
| Level | Description |
|---|
| 27 | Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| 2710 | Heading 2710: Petroleum oils and oils obtained from bituminous minerals, other than crude |
| 2710 12 | Sub-heading 2710 12: Light oils and preparations |
| 2710 12 49 | M15 fuel conforming to standard IS. Unit: 17076 kg.. Import policy: State Trading Enterprise |
Heading 2710 holds 51 tariff items in this dataset and their standard rates run from 0% to 5%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 2.5%.
Duty on an import of this item
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 2.5%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|
| 2.5% | Basic customs duty, of the assessable value | ₹25,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹2,500 |
| 18% | IGST, of value plus the duties above | ₹1,84,950 |
| 21.25% | Total duty and tax, as a share of the assessable value | ₹2,12,450 |
₹25,000Payable with a duty-credit scripOf this, the basic customs duty of ₹25,000 can be paid with duty credit scrips. The remaining ₹1,87,450 is paid in cash. RoDTEP on this tariff line, the export side
Appendix 4R carries no entry for tariff item 2710 12 49, so an export on this line earns nothing under RoDTEP. That is an answer rather than a gap: whole chapters of the tariff sit outside the scheme, and an exporter told so plainly is better served than one shown a hedge.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Preferential rates by origin
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for Japan, the whole bill on ₹10,00,000 falls from ₹2,12,450 to ₹1,80,000.
Japan0%
Least Developed Countries0%
Nepal0%
SAFTA (LDC) countries0%
SAFTA countries0%
Sri Lanka0%
United Arab Emirats0%
Australia0.5%
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
Other tariff items under heading 2710
| Code | Description | Duty | IGST | Export rate |
|---|
| 2710 12 21 | Light naphtha | 2.5% | 18% | n/a |
| 2710 12 22 | Heavy naphtha | 2.5% | 18% | n/a |
| 2710 12 29 | Full range naphtha (petroleum hydrocarbon solvents) as specified under standard IS 1745 | 2.5% | 18% | n/a |
| 2710 12 31 | Solvent 60/ | 5% | 18% | n/a |
| 2710 12 32 | Solvent 50/ | 5% | 18% | n/a |
| 2710 12 39 | Solvent 145/ IS 17021, IS 17586 orIS 17076 | 5% | 18% | n/a |
| 2710 12 41 | Motor gasoline conforming to standard IS | 2.5% | 18% | n/a |
| 2710 12 42 | E 20 fuel conforming to standard IS | 2.5% | 18% | n/a |
| 2710 12 43 | E 12 fuel conforming to standard IS | 2.5% | 18% | n/a |
| 2710 12 44 | E 15 fuel conforming to standard IS | 2.5% | 18% | n/a |
| 2710 12 50 | Aviation gasoline conforming to standard IS | 0% | 18% | n/a |
| 2710 12 90 | Other | 5% | 18% | n/a |
| 2710 19 20 | Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 kerosene intermediate | 5% | 18% | n/a |
| 2710 19 31 | Kerosene intermediate | 5% | 18% | n/a |
| 2710 19 32 | Kerosene conforming to standard IS | 5% | 18% | n/a |
| 2710 19 39 | Aviation turbine fuels, kerosene type conforming to standard IS 1571 | 5% | 18% | n/a |
| 2710 19 41 | Gas oil | 5% | 18% | n/a |
| 2710 19 42 | Vacuum gas oil | 5% | 18% | n/a |
| 2710 19 43 | Light diesel oil conforming to standard IS | 5% | 18% | n/a |
| 2710 19 44 | Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460 | 2.5% | 18% | n/a |
| 2710 19 49 | High flash high speed diesel fuel conforming to standard IS 16861 | 2.5% | 18% | n/a |
| 2710 19 51 | Grade LV | 5% | 18% | n/a |
| 2710 19 52 | Grade MV1 | 5% | 18% | n/a |
| 2710 19 53 | Grade MV2 | 5% | 18% | n/a |
What this means in plain English
Bring in ₹10,00,000 of m15 fuel conforming to standard is and customs will ask for ₹2,12,450, which is 21.25% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
- Basic customs duty, ₹25,000 at 2.5% of the assessable value.
- Social Welfare Surcharge, ₹2,500 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
- Integrated tax, the large one: ₹1,84,950 at 18% on the value plus the duties above it, under section 3(8) of the Customs Tariff Act, 1975. Carried under CBIC notification 045/2025, schedule I229.
Read the duty rate as a ceiling, not a bill. 2.5% is the standard rate in the First Schedule, before any exemption notification, and the total above carries no Agriculture Infrastructure and Development Cess, no duty stated per unit and no trade remedy duty.
What is and is not inside these figures, written once for the whole chapter.
Paying part of this with a duty-credit scrip
Of the ₹2,12,450 above, exactly ₹25,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹1,87,450 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹25,000, not on ₹2,12,450. How the buy side works, or read what a duty-credit scrip is end to end.
Where these rates come from
The First Schedule states the duty on this line as "2.5% -". Integrated tax is carried under CBIC notification 045/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
