96140000
Unit: NOS
SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF
BCD
10.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
10.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
10%
SWS
10%
AIDC
10%
IGST
40%
TOTAL
56.9%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 10% | 10% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 10% | 10% |
| IGST | 40% | 40% |
IGST Notification: 009/2025 — Serial No. III12
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
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SECTION XX — MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 96: Miscellaneous manufactured articles