Executive Summary:
This document contains four notifications (67/2018, 68/2018, 69/2018 and 70/2018) issued by the Ministry of Finance, Department of Revenue, on September 26, 2018. The notifications concern amendments to the Customs Tariff Act, 1975, and the Customs Act, 1962, specifically regarding import duties and related regulations. All notifications are effective from September 27, 2018.
Key Points / Main Content:
Notification 67/2018-Customs
Amends the First Schedule to the Customs Tariff Act, 1975.
Increases import duties on specific goods:
Chapter 39 (headings 3922, 3923, 3924, 3926): Duty increased to 15%.
Chapter 40 (tariff item 4011 10 10): Duty increased to 15%.
Chapter 42 (heading 4202): Duty increased to 15%.
Chapter 64 (headings 6401, 6402, 6403, 6404, 6405): Duty increased to 25%.
Chapter 71 (headings 7113, 7114): Duty increased to 20%.
Chapter 84:
Tariff items 8414 30 00, 8414 80 11: Duty increased to 10%.
Subheadings 8415 10, 8415 20, 8415 81, 8415 82, 8415 83: Duty increased to 20%.
Tariff items 8418 10 90, 8418 21 90, 8418 29 00: Duty increased to 20%.
Tariff items 8450 11 00, 8450 12 00, 8450 19 00: Duty increased to 20%.
Notification 68/2018-Customs
Amends Notification No. 50/2017-Customs, dated June 30, 2017.
In the Table, against S.No. 349, for the entry in column 4, the entry 7.5shall be substituted
In the Table, against S.No. 350, for the entry in column 4, the entry 7.5 shall be substituted
In the Table, against S.No. 351, for the entry in column 4, the entry 7.5 shall be substituted
Notification 69/2018-Customs
Amends Notification No. 57/2017-Customs, dated June 30, 2017.
Substitutes the entries for S.No. 18 in the Table, concerning tariff item 8518 (All goods)
Excludes Speakers, Microphones, Wired Headsets and Receivers used in cellular mobile phones from the said tariff item
Notification 70/2018-Customs
Amends Notification No. 52/2017-Customs, dated June 30, 2017.
Against Sl. No. 4, in column 4, for the word Nil, the figure 5 shall be substituted.
Impact Analysis:
Importers:
Impact: Increased import duties on specific goods under Chapters 39, 40, 42, 64, 71, and 84 may raise costs. Changes to notification 57/2017 alters the tariff for goods under 8518, and 52/2017 against sl no.4
Action Required: Need to assess the impact of revised duty rates on import costs and adjust pricing strategies accordingly.
Consumers:
Impact: Potential increase in prices of goods with increased import duties.
Action Required: Be aware of potential price changes on imported goods.
Customs Authorities:
Impact: Required to implement and enforce the amended duty rates and regulations.
Action Required: Update systems and procedures to reflect the changes in the Customs Tariff Act and related notifications.
Manufacturers of Speakers, Microphones, Wired Headsets and Receivers used in cellular mobile phones:
Impact: The notification amends the tariff for goods under 8518, excluding Speakers, Microphones, Wired Headsets and Receivers used in cellular mobile phones
Action Required: Manufacturers to take note of this change.
Key Entities Referenced
Ministry of Finance Department of Revenue: A department of the Government of India responsible for financial matters.
Central Government: The executive authority of the Government of India.
Customs Tariff Act, 1975: An Indian legislation related to customs duties and tariffs. (51 of 1975)
Customs Act, 1962: An Indian legislation related to customs duties. (52 of 1962)
New Delhi: The capital city of India, where the notifications are issued.
Mohit Tewari: Under Secretary in the Ministry of Finance, Department of Revenue, signing the notifications.
G.S.R. 927E: A notification number related to customs duties.
Notification No. 502017Customs: A notification of the Government of India, Ministry of Finance Department of Revenue, dated the 30th June, 2017
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
la- 684] ubZ fnYyh] cq/okj] flrEcj 26] 2018@vkf'ou 4] 1940
No. 684] NEW DELHI, WEDNESDAY, SEPTEMBER 26, 2018/ASVINA 4, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 26 िसत(cid:12) बर, 2018
सससस...ंं.ंं 66667777////2222000011118888----ससससीीीीममममाााा----शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कक कक
ससससाााा....ककककाााा....ििििनननन.... 999922227777((((अअअअ))))....—जहा ं (cid:4)क के(cid:20)(cid:21) सरकार इस बात स े सतं ु(cid:25) ट होत े (cid:28)ए (cid:4)क सीमा-शु(cid:6)क टै रफ अिधिनयम, 1975
(1975 का 51) के अ’य ाय 39, 40, 42, 64, 71 और 84 के अंतग)त आन ेवाली व, तु- पर लगाए जान ेवाल ेआयात श(cid:6)ु क म /
बढ़ोतरी क1 जानी चािहए और ऐसी प रि,थितयां िव6मान ह 7(cid:4)क इस पर त8क ाल कार)वाई करन ेक1 ज9रत ह ै।
अत: अब उ=त सीमा-शु(cid:6)क टै रफ अिधिनयम क1 धारा 8क क1 उप धारा (1) के तहत ?द8 त शि@यA का ?योग करत े
(cid:28)ए के(cid:20)(cid:21) सरकार, एतदB् ारा, िनदशC दते ी ह ै (cid:4)क उ= त सीमा-शु(cid:6) क टै रफ अिधिनयम क1 ?थम अनुसूची म/ िन(cid:12) निलिखत तरीके
से संशोधन (cid:4)कया जाएगा, यथा;
उ=त सीमा-शु(cid:6)क टै रफ अिधिनयम क1 ?थम अनुसूची म;/-
(क) खंड VII म,/ -
(i) अ’य ाय 39 म,/ 3922, 3923, 3924 और 3926 के सभी टै रफ मदA के समH कॉलम (4) म/ आने वाली ?िविJ के
,थ ान पर ?िविJ “15%” को ?ित,थ ािपत (cid:4)कया जाएगा;
(ii) अ’य ाय 40 म,/ टै रफ मद 4011 10 10 के समH कॉलम (4) म/ आन ेवाली ?िविJ के , थान पर ?िविJ “15%” को
?ित,थ ािपत (cid:4)कया जाएगा;
(ख) खंड VIII म,/ अ’य ाय 42 म,/ शीष )4202 के सभी टै रफ मदA के समH कॉलम (4) म/ आने वाली ?िविJ के , थान पर
?िविJ “15%” को ?ित,थ ािपत (cid:4)कया जाएगा;
(ग) खंड XII म,/ अ’य ाय 64 म,/ शीष )6401, 6402, 6403, 6404 और 6405 के सभी टै रफ मदA के समH कॉलम (4)
म/ आन ेवाली ?िविJ के ,थ ान पर ?िविJ “25%” को ?ित, थािपत (cid:4)कया जाएगा;
5655 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(घ) खंड XIV म,/ अ’य ाय 71 म,/ शीष) 7113 और 7114 के सभी टै रफ मदA के समH कॉलम (4) म/ आने वाली ?िविJ
के ,थ ान पर, ?िविJ “20%” को ?ित,थ ािपत (cid:4)कया जाएगा;
(ड.) खंड XVI म,/ अ’य ाय 84 म,/-
(i) टै रफ मद 8414 30 00 और 8414 80 11 के समH कॉलम (4) म/ आने वाली ?िविJ के , थान पर ?िविJ “10%”
को ?ित,थ ािपत (cid:4)कया जाएगा;
(ii) उप शीष ) 8415 10, 8415 20, 8415 81, 8415 82 और 8415 83 के सभी टै रफ मदA के समH कॉलम (4) म /
आने वाली ?िविJ के ,थ ान पर ?िविJ “20%” को ?ित, थािपत (cid:4)कया जाएगा;
(iii) टै रफ मद 8418 10 90, 8418 21 90 और 8418 29 00 के समH कॉलम (4) म/ आन ेवाली ?िविJ के ,थ ान पर
?िविJ “20%” को ?ित,थ ािपत (cid:4)कया जाएगा;
(iv) टै रफ मद 8450 11 00, 8450 12 00 और 8450 19 00 के समH कॉलम (4) म/ आने वाली ?िविJ के , थान पर
?िविJ “20%” को ?ित,थ ािपत (cid:4)कया जाएगा;
2. यह अिधसूचना 27 िसत(cid:12)ब र, 2018 से लागू होगी ।
[फा. स.ं 354/374/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 26th September, 2018
No. 67/2018–Customs
G.S.R. 927(E).—WHEREAS the Central Government on being satisfied that the import duty leviable
on goods, falling under Chapters 39, 40, 42, 64, 71 and 84 of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), should be increased and that circumstances exist which render it necessary to take
immediate action.
NOW, therefore, in exercise of the powers conferred by sub-section (1) of section 8A of the said
Customs Tariff Act, the Central Government hereby directs that the First Schedule to the said Customs Tariff
Act shall be amended in the following manner, namely:-
In the First Schedule to the said Customs Tariff Act,-
(A) in Section VII,-
(a) in Chapter 39, for the entry in column (4) occurring against all the tariff items of headings 3922, 3923,
3924 and 3926 the entry “15%” shall be substituted;
(b) in Chapter 40, for the entry in column (4) occurring against tariff item 4011 10 10, the entry “15%”
shall be substituted;
(B) in Section VIII, in Chapter 42, for the entry in column (4) occurring against all the tariff items of heading
4202, the entry “15%” shall be substituted;
(C) in Section XII, in Chapter 64, for the entry in column (4) occurring against all the tariff items of headings
6401, 6402, 6403, 6404 and 6405, the entry “25%” shall be substituted;
(D) in Section XIV, in Chapter 71, for the entry in column (4) occurring against all the tariff items of headings
7113 and 7114, the entry “20%” shall be substituted;
(E) in Section XVI, in Chapter 84,-
(a) for the entry in column (4) occurring against tariff items 8414 30 00 and 8414 80 11, the entry “10%”
shall be substituted;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(b) for the entry in column (4) occurring against all the tariff items of sub-headings 8415 10, 8415 20,
8415 81, 8415 82 and 8415 83, the entry “20%” shall be substituted;
(c) for the entry in column (4) occurring against tariff items 8418 10 90, 8418 21 90 and 8418 29 00, the
entry “20%” shall be substituted;
(d) for the entry in column (4) occurring against tariff items 8450 11 00, 8450 12 00 and 8450 19 00, the
entry “20%” shall be substituted.
2. This notification shall be effective from the 27th September, 2018.
[F. No. 354/374/2018-TRU]
MOHIT TEWARI, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 26 िसत(cid:12) बर, 2018
सससस...ंं.ंं 66668888////2222000011118888----ससससीीीीममममाााा----शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कक कक
ससससाााा....ककककाााा....ििििनननन.... 999922228888((((अअअअ))))....—सीमा-शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क1 धारा 25 क1 उप धारा (1) और सीमा-
शु(cid:6)क टै रफ अिधिनयम, 1975 (1975 का 51) क1 धारा 3 क1 उप धारा (12) के तहत ?द8 त शि@यA का ?योग करत े (cid:28)ए,
के(cid:20)(cid:21) सरकार इस बात से संतु(cid:25)ट होते (cid:28)ए (cid:4)क ऐसा करना जनिहत म/ आवS यक ह,ै एतदB् ारा, भारत सरकार, िव8 त मTं ालय
(राज,व िवभाग) क1 अिधसूचना सUं य ा 50/2017-सीमा-शु(cid:6) क, (cid:4)दनाकं 30 जून, 2017, िजसे सा.का.िन. 785 (अ) (cid:4)दनाकं
30 जून, 2017 के तहत भारत के राजपT, असाधारण के भाग-II, खंड 3, उप खंड (i) म/ ?कािशत (cid:4)कया गया था, म /
िन(cid:12)न िलिखत और आगे संशोधन करती ह,ै यथा:-
उ=त अिधसूचना म,/ सारणी म,/—
(1) Yम संUय ा 349 के समH कॉलम (4) क1 ?िविJ के , थान पर ?िविJ “7.5%” को ?ित, थािपत (cid:4)कया जाएगा;
(2) Yम संUय ा 350 के समH कॉलम (4) क1 ?िविJ के , थान पर ?िविJ “7.5%” को ?ित, थािपत (cid:4)कया जाएगा;
(3) Yम संUय ा 351 के समH कॉलम (4) क1 ?िविJ के , थान पर ?िविJ “7.5%” को ?ित, थािपत (cid:4)कया जाएगा;
2. यह अिधसूचना 27 िसत(cid:12)ब र, 2018 से लागू होगी ।
[फा. स.ं 354/374/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट :::: ?धान अिधसूचना संUय ा 50/2017- सीमा-शु(cid:6)क , (cid:4)दनाकं 30 जून, 2017 को सा.का.िन. 785(अ), (cid:4)दनाकं 30 जून,
2017 के तहत भारत के राजपT, असाधारण, के भाग II, खंड 3, उप खंड (i) म / ?कािशत (cid:4)कया गया था और इसम / अिं तम
बार अिधसूचना संUय ा 62/2018 –सीमा-शु(cid:6)क , (cid:4)दनाकं 17 िसत(cid:12) बर, 2018, सा.का.िन. 889 (अ) (cid:4)दनांक 17 िसत(cid:12)ब र,
2018, के Bारा संशोधन (cid:4)कया गया था ।
NOTIFICATION
New Delhi, the 26th September, 2018
No. 68/2018–Customs
G.S.R. 928(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the
Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India, Ministry of Finance
(Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 785(E), dated the 30th June, 2017,
namely:—4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
In the said notification, in the Table,-
(1) against S.No. 349, for the entry in column (4), the entry “7.5%”shall be substituted;
(2) against S.No. 350, for the entry in column (4), the entry “7.5%” shall be substituted;
(3) against S.No. 351, for the entry in column (4), the entry “7.5%” shall be substituted.
2. This notification shall be effective from the 27th September, 2018.
[F. No. 354/374/2018-TRU]
MOHIT TEWARI, Under Secy.
Note : The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 785(E), dated the
30th June, 2017 and last amended, vide, notification No. 62/2018 -Customs, dated the 17th September, 2018,
published, vide, number G.S.R.889 (E), dated the 17th September, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 26 िसत(cid:12) बर, 2018
सससस...ंं.ंं 66669999////2222000011118888----ससससीीीीममममाााा----शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कक कक
ससससाााा....ककककाााा....ििििनननन.... 999922229999((((अअअअ))))....—सीमा-शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क1 धारा 25 क1 उप धारा (1) के तहत
?द8त शि@यA का ?योग करते (cid:28)ए, के(cid:20)(cid:21) सरकार, इस बात से संतु(cid:25)ट होते (cid:28)ए (cid:4)क ऐसा करना जनिहत म/ आवS यक ह,ै
एतदB् ारा, भारत सरकार, िव8त मTं ालय (राज, व िवभाग) क1 अिधसचू ना सUं य ा 57/2017-सीमा-शु(cid:6)क , (cid:4)दनाकं 30 जनू ,
2017, िजस ेसा.का.िन. 798 (अ) (cid:4)दनाकं 30 जून, 2017 के तहत भारत के राजपT, असाधारण के भाग-II, खंड 3, उप खंड
(i) म /?कािशत (cid:4)कया गया था, म /िन(cid:12)न िलिखत और आगे संशोधन करती ह,ै यथा:-
उ=त अिधसूचना म,/ सारणी म,/ Yम सं. 18 और उसस े संबिं धत ?िविJयA के ,थान पर िनZिलिखत Yम स.ं और
?िविJयA को ?ित,थािपत (cid:4)कया जाएगा, यथाः-
(1) (2) (3) (4) (5)
“18. 8518 सभी व,तुए ंजो (cid:4)क िनZिलिखत से िभ^ हA:- 10% -”
(i) ,पीकस,) और;
(ii) से(cid:6)यूलर मोबाइल फो(cid:20)स के सभी पा_स), यथाः-
(1) माइYोफोन;
(2) वायड )हडे सेट; और
(3) रसीवर
2. यह अिधसूचना 27 िसत(cid:12)ब र, 2018 से लागू होगी ।
[फा. स.ं 354/374/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट :::: ?धान अिधसूचना संUय ा 57/2017- सीमा-शु(cid:6)क , (cid:4)दनाकं 30 जून, 2017 को सा.का.िन. 798(अ), (cid:4)दनाकं 30 जून,
2017 के तहत भारत के राजपT, असाधारण, के भाग II, खंड 3, उप खंड (i) म / ?कािशत (cid:4)कया गया था और इसम / अिं तम
बार अिधसूचना संUय ा 37/2018–सीमा-शु(cid:6)क , (cid:4)दनाकं 02 अ?लै , 2018, सा.का.िन. 325 (अ), (cid:4)दनाकं 02 अ?लै , 2018, के
Bारा सशं ोधन (cid:4)कया गया था ।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
NOTIFICATION
New Delhi, the 26th September, 2018
No. 69/2018–Customs
G.S.R. 929(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act,1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to
do, hereby makes the following further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 57/2017- Customs, dated the 30th June, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 798 (E), dated the
30th June, 2017, namely:-
In the said notification, in the Table, for S.No. 18 and the entries relating thereto, the following S.No.
and entries shall be substituted, namely:-
(1) (2) (3) (4) (5)
“18. 8518 All goods other than:- 10% -”
(iii) Speakers, and;
(iv) the following parts of cellular mobile phones,
namely:-
(4) Microphone;
(5) Wired Headset; and
(6) Receiver
2. This notification shall be effective from the 27th September, 2018.
[F. No. 354/374/2018-TRU]
MOHIT TEWARI, Under Secy.
Note: The principal notification No.57/2017-Customs, dated the 30th June, 2017 was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 798(E), dated the
30th June, 2017 and last amended by notification No. 37/2018-Customs, dated 2nd April, 2018, vide number
G.S.R. 325 (E), dated the 2nd April, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 26 िसत(cid:12) बर, 2018
सससस...ंं.ंं 77770000////2222000011118888----ससससीीीीममममाााा----शशशश(cid:14)(cid:14)ुु(cid:14)(cid:14)ुु कक कक
ससससाााा....ककककाााा....ििििनननन.... 999933330000((((अअअअ))))....—सीमा-शु(cid:6)क अिधिनयम, 1962 (1962 का 52), क1 धारा 25 क1 उपधारा (1) के तहत ?दa
शि@यA का ?योग करत े (cid:28)ए के(cid:20)(cid:21) सरकार, एततBारा, भारत सरकार, िवa मंTालय (राज,व िवभाग) क1 अिधसूचना सं.
52/2017- सीमा-शु(cid:6)क , (cid:4)दनाकं 30 जून, 2017, िजस े सा.का.िन. 787 (अ), (cid:4)दनाकं 30 जून, 2017 के तहत भारत के
राजपT, असाधारण, म /?कािशत (cid:4)कया गया था, म/ िनZिलिखत संशोधन करती ह,ै यथाः-
उ@ अिधसूचना म/, सारणी म/, Yम स.ं 4 के समH, कॉलम (4) म / शbद “शू(cid:20)य” के ,थान पर अंक “5%”, को
?ित,थािपत (cid:4)कया जाएगा।
2. यह अिधसूचना 27 िसत(cid:12)ब र, 2018 से लागू होगी ।
[फा. सं. 354/374/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट :::: ?धान अिधसूचना सं. 52/2017- सीमा-शु(cid:6)क, (cid:4)दनाकं 30 जनू , 2017 को सा.का.िन. 787 (अ), (cid:4)दनांक 30 जनू ,
2017 के तहत भारत के राजपT, असाधारण, म/ ?कािशत (cid:4)कया गया था।6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 26th September, 2018
No. 70/2018–Customs
G.S.R. 930(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following amendment in the
notification of the Government of India in the Ministry of Finance (Department of Revenue), No.52/2017-
Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary vide number
G.S.R. 787(E), dated the 30th June, 2017, namely:—
In the said notification, in the Table, against Sl. No. 4, in column (4), for the word “Nil”, the figure
“5%” shall be substituted.
2. This notification shall be effective from the 27th September, 2018.
[F. No. 354/374/2018-TRU]
MOHIT TEWARI, Under Secy.
Note : The principal notification No.52/2017-Customs, dated the 30th June, 2017 was published in the
Gazette of India, Extraordinary, vide number G.S.R. 787 (E), dated the 30th June, 2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.