Minimized Basic customs duty on import under Chapter 21


Indian Budget 2018-19, changes in import basic duty under chapter 21



According to Indian Budget 2018-19,


BCD on all goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade) falling under sub-heading 2106 90 is being increased from 30% to 50%. S. No. 103 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers.



The above product changes in import basic customs tax fall under Chapter 21 of HS code.


The BCD rate tariff changes under this HS chapter may or may not change either before or at the time of next Indian Budget 2019-20.  

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