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: 13 Oct 2011 | Removal date: open ended
Still in force

Internal taxation of imports

On 13 October 2011, vide Notification No. 97/2011 - Customs, the Government of India has reduced the effective tax rate on both wet dates and hard dates to 20%, as opposed to the earlier 30%.
Fresh dates are not included under this exemption.
The effective tax rate is the duty payable after exemptions. Wet and hard dates have received exemption from duty liability in excess of 20% 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

214 Prepared & preserved fruits & nuts
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
080410 Dates
080420 Figs

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