IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 10 Feb 2009 | Removal date: open ended
Still in force

Internal taxation of imports

On 10 February 2009, vide Notification No. 12/2009 - Customs, the Government of India has reduced the effective tax rate on hard zinc spelter and ash and residues containing mainly zinc and and copper to 5%, as opposed to the earlier 7.5%.

The effective tax rate is the import duty payable after exemptions. Ash residues have received exemption from duty liability in excess of 5% vide amendment to the General Duty Exemptions (GDE) contained in Notification No. 21/2002 - Customs (notification dated 1 March 2002).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

393 Metal wastes or scraps
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
262019 Other
262030 Containing mainly copper

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