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1. ÀÏ·¯µÎ±â Àεµ °ü¼¼À²Ç¥´Â Àεµ Central Board of Indirect taxes and Customs¿¡ µî·ÏµÈ ÀڷḦ ÂüÁ¶·Î ÀÛ¼ºµÇ¾úÀ¸¸ç, È®ÀεÇÁö ¾ÊÀº ÀÚ·á µîÀ¸·Î ÀÎÇÏ¿© ½ÇÁ¦ °ü¼¼À²°ú ´Ù¸¦ ¼ö ÀÖ½À´Ï´Ù. °¡. Àεµ°ü¼¼À² Á¶È¸: Indian Trade Portal ³ª. Àεµ °ü¼¼À²Ç¥ : India Customs Tariff ´Ù. Åë°ü ¼³¸í¼ : Customs Manual 2. °ü¼¼À² °¡. ±âº»¼¼À² (Standard duty) : Tariff (as on 31.12.2023) ³ª. ƯÇý¼¼À²
(Preferential duty) : Tariff (as on 31.12.2023) ´Ù. ¾Æ½Ã¾Æ¡¤ÅÂÆò¾ç ¹«¿ªÇùÁ¤ ¾çÇã¼¼À² (APTA duty) ¡Ø ÀÌ ¾çÇã¼¼À²Àº ¾Æ½Ã¾Æ-ÅÂÆò¾ç ¹«¿ªÇùÁ¤ [Á¶¾à Á¦1802È£, 2006.8.24]ÀÇ ºÎ¼Ó¼ I - Àεµ°øȱ¹ÀÇ ¾çÇãÇ¥¿¡ µû¶ó ´ëÇѹα¹À» ¿ø»êÁö·Î ÇÏ´Â ¹°Ç°¿¡ Àû¿ëµÇ´Â ¾çÇã¼¼À²ÀÔ´Ï´Ù. ¡Ø ÀÌ ¼¼À²Àº Customs Tariff Act, 1975 Part ¥± GENERAL EXEMPTION NO.70 Extent of Tariff Concession on specified goods imported from PR China, Bangladesh, Korea RP or Sri Lanka under Bankok Agreement (Notification No. 72/2005 - Customs., dated 22.7.2005.)ÀÇ ³»¿ëÀ» ±Ù°Å·Î ÀÛ¼ºµÈ °ÍÀÓ. ¡Ø Notification No. 50/2018–Customs, New Delhi, the 30th June, 2018¿¡ µû¶ó 2018³â 7¿ù 1ÀϺÎÅÍ Àû¿ëµÇ´Â APTA ¼¼À² ¹Ý¿µ. ¡Ø Notification No. 60/2021-Customs (30-Dec-2021)¿¡ µû¸¥ 2022³â Àû¿ë HSN °³Á¤ »çÇ× ¹Ý¿µ ¡Ø ¼¼À²¿¡ ±Ô°ÝÀÌ Ç¥½ÃµÈ °ÍÀº ¸í½ÃµÈ ±Ô°Ý¿¡ ÇØ´çÇÏ´Â °Í¿¡ ÇÑÇÏ¿© ¾çÇã¼¼À²ÀÌ Àû¿ëµÊ. ¶ó. ÇÑ¡¤Àεµ CEPA ÇùÁ¤¼¼À² (India-Korea CEPA) ¡Ø ÀÌ ¼¼À²Àº India-Korea Comprehensive Economic Partnership Agreement [No.152/2009-Customs]ÀÇ ºÎ¼Ó¼¿¡ µû¶ó ´ëÇѹα¹À» ¿ø»êÁö·Î ÇÏ´Â ¹°Ç°¿¡ ´ëÇÑ 2017³â Àεµ ¾çÇãÇ¥(Notification No. 66/2016 - Customs, 2016.12.31) ¹× ¹«°ü¼¼ Ç°¸ñÇ¥(Notification No. 122/2011 - Customs New Delhi, dated the 30th December, 2011)ÀÇ °³Á¤³»¿ëÀ» ¹Ý¿µÇÑ ¼¼À²ÀÔ´Ï´Ù. ¡Ø No. 95/2017, No. 83/2018, No. 7/2019 Customs ¿¡ µû¸¥ °³Á¤ »çÇ× ¹Ý¿µ. ¡Ø Notification No. 60/2021-Customs (30-Dec-2021)¿¡ µû¸¥ 2022³â Àû¿ë HSN °³Á¤ »çÇ× ¹Ý¿µ. ¡Ø ¼¼À²¿¡ ±Ô°ÝÀÌ Ç¥½ÃµÈ °ÍÀº ¸í½ÃµÈ ±Ô°Ý¿¡ ÇØ´çÇÏ´Â °Í¿¡ ÇÑÇÏ¿© ¾çÇã¼¼À²ÀÌ Àû¿ëµÊ. 3. ¼öÀÔ¹°Ç°¿¡ ºÎ°úµÇ´Â ¼¼±Ý ¹× °è»ê¹æ¹ý °¡. Assessable Value : CIF Value + 1% Landing Charge of CIF ³ª. Basic Duty : (A) x Basic Duty Rate ´Ù. Preferential Duty : (A) x Preferential Duty ¶ó. CVD : Additional Duty : (A+B) x CVD Rate ¸¶. Central Excise Education Cess : (C) x Central Excise Education Cess rate ¹Ù. Customs Education Cess : (B+C+D) x Customs Education Cess rate »ç. Special CVD - Special Duty : (A+B+C+D+E) x Special CVD rate ¾Æ. Total Customs Duty = A + B + C + D + E + F 4. List of Abbreviations used
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