96031000
Unit: NOS
Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles
BCD
20.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
20.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
20%
SWS
10%
AIDC
20%
IGST
18%
TOTAL
49.2%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 20% | 20% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 20% | 20% |
| IGST | 18% | 18% |
IGST Notification: 009/2025 — Serial No. II623
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XX — MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 96: Miscellaneous manufactured articles