24031190
Unit: KGS
Other
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES > Water pipe tobacco specified in Sub-heading Note to this chapter > Other
BCD
30.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
30.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
30%
SWS
10%
AIDC
30%
IGST
40%
TOTAL
100.1%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 30% | 30% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 30% | 30% |
| Additional Duty of Customs (ADC) | 60% | 60% |
| IGST | 40% | 40% |
IGST Notification: 009/2025 — Serial No. III17
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION IV — PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 24: Tobacco and manufactured tobacco substitutes