On 1 November 2010, vide Notification No.115/2010, the Government of India included Brunei Darussalam in the list of countries eligible for Market-Linked Tariff Concessions (MLTC).
The Indian Government offers MLTC to countries that are listed in Notification No. No. 153/2009-Customs, dated 31 December 2009, as amended from time to time. Goods imported from the listed countries enjoy a general 20% concession on customs duty, calculated upon the applied rate of duty.
This concession does not apply to goods specifically mentioned in Appendix I and II of Notification No.96/2008-Customs. Appendix I goods enjoy concessions at the rates specified in the said Appendix; whereas Appendix II goods do not receive any concession.