74031300
Unit: KGS
Billets
REFINED COPPER AND COPPER ALLOYS, UNWROUGHT > Refined copper > Billets
BCD
5.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
5.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
5%
SWS
10%
AIDC
5%
IGST
18%
TOTAL
24.8%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 5% | 5% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 5% | 5% |
| IGST | 18% | 18% |
IGST Notification: 045/2025 — Serial No. I229
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XV — BASE METAL & ARTICLES OF BASE METAL
Chapter 74: Copper and articles thereof