27101222
Unit: KGS
Heavy Naptha
PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS > Light Oils and Preparations > Heavy Naptha
BCD
2.5000%
IGST
18.0000%
SWS
10.0000%
AIDC
2.5000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
2.5%
SWS
10%
AIDC
2.5%
IGST
18%
TOTAL
21.3%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 2.5% | 2.5% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 2.5% | 2.5% |
| 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 V — MINERAL PRODUCTS
Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes