Where duty falls in this section
Basic customs duty across this section runs from 2.5% to 25%, which is the spread classification decides between: two lines in the same heading can sit at either end of it. Of 107 tariff items, 107 carry a duty checked against the customs tariff enquiry ICEGATE publishes, and none is left unchecked. Every line in this section carries a publishable percentage.
6 tariff items carry an import policy other than freely importable, which is a licensing question before it is a duty question and is stated above the figures on each of those pages. Chapter 71, natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, carries the most of them, 6.
Reading a rate in this section
The duty on each code page is the standard rate in the First Schedule to the Customs Tariff Act, 1975. It is not the whole bill, and it is often not the rate a consignment is finally assessed at: a great many lines are assessed lower under an exemption notification, and none is applied here. Above the duty sit the Social Welfare Surcharge at ten per cent of it under section 110 of the Finance Act, 2018, integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it.
Classification decides everything above. Two lines in the same heading can carry different rates, and the schedule's section and chapter notes govern which line goods fall in. Nothing on this site is classification advice, and a wrong tariff line makes every number on it wrong together.
Of the duty on any of these lines, only the basic customs duty part can be paid with a RoDTEP or RoSCTL duty-credit scrip. 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, so integrated tax and compensation cess on the same Bill of Entry are cash. Work a whole bill in the calculator.
The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file.
