Sissoo (Dalbergia sisso) imported into India falls under tariff item 4403 99 27. 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 |
|---|---|
| 44 | Chapter 44: Wood and articles of wood; wood charcoal |
| 4403 | Heading 4403: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared preservatives |
| 4403 99 | Sub-heading 4403 99: Other |
| 4403 99 27 | Sissoo (Dalbergia sisso). Unit: m3. Import policy: Free |
Heading 4403 holds 46 tariff items in this dataset and every one of them carries the same standard rate of 5%, so within this heading the choice of eight digit line does not change the duty.
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 states the entry for tariff item 4403 99 27 as “Rs. 280” rather than as a percentage of FOB value, notified by Notification 32/2024-25 and in force from 10 October 2024. No percentage is published here because the schedule does not state one, and a figure invented to fill the gap would be worse than the gap.
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 ASEAN countries, 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 |
|---|---|---|---|---|
| 4403 11 00 | Coniferous | 5% | 18% | n/a |
| 4403 12 00 | Non-coniferous | 5% | 18% | n/a |
| 4403 21 10 | Saw logs and veneer logs | 5% | 18% | n/a |
| 4403 21 20 | Poles, pilings and posts | 5% | 18% | n/a |
| 4403 21 90 | Other | 5% | 18% | n/a |
| 4403 22 10 | Saw logs and veneer logs | 5% | 18% | n/a |
| 4403 22 20 | Poles, pilings and posts | 5% | 18% | n/a |
| 4403 22 90 | Other | 5% | 18% | n/a |
| 4403 23 10 | Saw logs and veneer logs | 5% | 18% | n/a |
| 4403 23 20 | Poles, pilings and posts | 5% | 18% | n/a |
| 4403 23 90 | Other | 5% | 18% | n/a |
| 4403 24 10 | Saw logs and veneer logs | 5% | 18% | n/a |
| 4403 24 20 | Poles, pilings and posts | 5% | 18% | n/a |
| 4403 24 90 | Other | 5% | 18% | n/a |
| 4403 25 10 | Saw logs and veneer logs | 5% | 18% | n/a |
| 4403 25 20 | Poles, pilings and posts | 5% | 18% | n/a |
| 4403 25 90 | Other | 5% | 18% | n/a |
| 4403 26 10 | Saw logs and veneer logs | 5% | 18% | n/a |
| 4403 26 20 | Poles, pilings and posts | 5% | 18% | n/a |
| 4403 26 90 | Other | 5% | 18% | n/a |
| 4403 41 00 | Dark red meranti, light red meranti and meranti bakau | 5% | 18% | n/a |
| 4403 42 00 | Teak | 5% | 18% | n/a |
| 4403 49 00 | Other | 5% | 18% | n/a |
| 4403 93 00 | Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | 5% | 18% | n/a |
Bring in ₹10,00,000 of sissoo (dalbergia sisso) 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 009/2025. 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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