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: 21 Dec 2010 | Removal date: open ended
Still in force

Internal taxation of imports

 On 21 December 2010, vide Notification No. 127/2010 - Customs, the Government of India has reduced the effective tax rate on onions to nil rate of duty, as opposed to the earlier 5%.
Shallots have been introduced as a separate entry within the classification of onions, but at present also enjoy the same nil rate of duty. 
The effective tax rate is the duty payable after exemptions. Onions have received this exemption from duty liability vide amendment to the General Duty Exemptions (GDE) contained in Notification No. 21/2002 - Customs (notification dated 1 March 2002).
According to UN Comtrade, bilateral trade on the stated tariff line did not exceed USD 1 million for a single trading partner in 2009, the year prior to the imposition of this measure. Hence, no countries are listed as affected trading partners.

AFFECTED COUNTRIES

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