Automotive gear oil conforming to standard IS imported into India falls under tariff item 2710 19 74. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 5%, and integrated tax is 18%. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| 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 19 | Sub-heading 2710 19: Other |
| 2710 19 74 | Automotive gear oil conforming to standard IS. Unit: 1118 kg.. Import policy: Free |
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 5%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 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 |
|---|---|---|
| 5% | Basic customs duty, of the assessable value | ₹50,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹5,000 |
| 18% | IGST, of value plus the duties above | ₹1,89,900 |
| 24.49% | Total duty and tax, as a share of the assessable value | ₹2,44,900 |
Appendix 4R carries no entry for tariff item 2710 19 74, 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.
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 ₹2,44,900 to ₹1,80,000.
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.
| 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 49 | M15 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 |
Bring in ₹10,00,000 of automotive gear oil conforming to standard is and customs will ask for ₹2,44,900, which is 24.49% 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.
Of the ₹2,44,900 above, exactly ₹50,000 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 ₹1,94,900 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹50,000, not on ₹2,44,900. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "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.
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