All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products imported into India falls under tariff item 9805 90 00. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 10%, and integrated tax is 0%. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 98 | Chapter 98: Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores |
| 9805 | Heading 9805: The following articles of stores on board of a vessel or aircraft on which duty is leviable under the customs |
| 9805 90 00 | All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products. Unit: kg.. Import policy: Free |
Heading 9805 holds 2 tariff items in this dataset and every one of them carries the same standard rate of 10%, 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 10%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 0% 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 |
|---|---|---|
| 10% | Basic customs duty, of the assessable value | ₹1,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹10,000 |
| 0% | IGST, of value plus the duties above | ₹0 |
| 11% | Total duty and tax, as a share of the assessable value | ₹1,10,000 |
Appendix 4R carries no entry for tariff item 9805 90 00, 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.
This dataset carries no preferential rate for tariff item 9805 90 00, which may mean no trade agreement covers the line or simply that the source did not publish one for it. Check the agreement schedule for the origin you are importing from.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 9805 10 00 | Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | 10% | 0% | n/a |
Bring in ₹10,00,000 of all other consumable stores excluding fuel, lubricating oil and customs will ask for ₹1,10,000, which is 11% 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 ₹1,10,000 above, exactly ₹1,00,000 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 ₹10,000 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹1,00,000, not on ₹1,10,000. 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 "10%". Integrated tax is carried under CBIC notification 029/2025. 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.
Customs duty calculatorAll of chapter 98: Project imports; laboratory chemicalsEvery chapter
