89032300
Unit: NOS
Of a length exceeding 24 m
BCD
20.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
20.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
20%
SWS
10%
AIDC
20%
IGST
40%
TOTAL
77.0%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 20% | 20% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 20% | 20% |
| IGST | 40% | 40% |
IGST Notification: 009/2025 — Serial No. III10
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XVII — VEHICLES; AIRCRAFT; VESSELS & ASSOCIATED TRANSPORT EQUIPMENT
Chapter 89: Ships, boats and floating structures