72045000
Unit: KGS
Remelting scrap ingots
FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS > Remelting scrap ingots
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: 009/2025 — Serial No. II263
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XV — BASE METAL & ARTICLES OF BASE METAL
Chapter 72: Iron and steel