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: 11 Feb 2009 | Removal date: open ended
Still in force

Internal taxation of imports

On 11 February 2009, vide Notification No. 13/2009 - Customs, the Government of India set the effective tax rate on newsprint, uncoated paper (for newspapers) and lightweight coated paper (for magazines) to zero, as opposed to the earlier 3, 2 and 5% respectively.
The effective tax rate is the import duty payable after exemptions. Newsprint and paper have received exemption from duty liability 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

321 Pulp, paper & paperboard
4801 Newsprint, in rolls or sheets.
480100 Newsprint, in rolls or sheets.
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03
480220 Paper and paperboard of a kind used as a base for photosensitive, heatsensitive or electrosensitive paper or paperboard
480254 Weighing less than 40 g/m²
480255 Weighing 40 g/m² or more but not more than 150 g/m², in rolls
480256 Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
480257 Other, weighing 40 g/m² or more but not more than 150 g/m²
480258 Weighing more than 150 g/m²
4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface coloured, surfacedecorated or printed, in rolls or rectangular (includi
481013 In rolls
481019 Other
481022 Lightweight coated paper
481029 Other
481032 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m²
481039 Other
481092 Multiply
481099 Other

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