01023100
Unit: NOS
Pure-bred breeding animals
LIVE BOVINE ANIMALS > Pure-bred breeding animals
BCD
30.0000%
IGST
0.0000%
SWS
10.0000%
AIDC
30.0000%
IMPORTRestricted
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
30%
SWS
10%
AIDC
30%
IGST
0%
TOTAL
42.9%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 30% | 30% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 30% | 30% |
IGST Notification: 029/2025
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION I — LIVE ANIMALS, ANIMAL PRODUCTS
Chapter 01: Live animals