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India: Tariffs - International Nut & Dried Fruit Council

10 March 2020|In Legal Update, News

India: Tariffs

On February 1, 2020, the Government of India issued the annual budget for Indian Fiscal Year 2020/21, which increased tariffs on shelled walnuts, among other products.

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The renewed Basic Custom Duty (BCD) increased from 30% to 100% for shelled walnuts, and entered into force with immediate effect.

HS Code	Product	Previous BCD	Current BCD
0802 3200	Walnuts, shelled	30.00%	100.00%

However, both walnuts in-shell and shelled under HS Codes 0802 3100 and 0802 3200, respectively, are exempted from Social Welfare Surcharge (SWS) of 10% of BCD, and shelled almonds under HS Code 0802 1200 are also exempted from SWS levy by notification No. 09/2020, issued on February 2, 2020.

Notice on the Finance Bill, 2020

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India: Tariffs

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