Income Tax Department

Ministry of Finance, Government of India

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Section Fourth Schedule

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Section

Section Number

Fourth Schedule

Chapter

SCHEDULE

Act

Finance Acts

Year

2026

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THE FOURTH SCHEDULE

[See section 152(c)(i)]

In the First Schedule to the Customs Tariff Act,—

Tariff ItemDescription of goodsUnitRate of duty
StandardPreferential
(1)(2)(3)(4)(5)
(1) in Chapter 3, in heading 0306, for tariff item 0306 19 00 and the entries relating thereto, the following shall be substituted, namely:—
"0306 19--Other:   
0306 19 10 ---Krillkg.15%-
0306 19 90 ---Otherkg.30%-";

(2) in Chapter 8, —

(i)   in heading 0802, for tariff item 0802 99 00 and the entries relating thereto, the following shall be substituted, namely:—
"0802 99 Other :   
0802 99 10---Pecan nutskg.30%90%
0802 99 90---Otherkg.100%90%"
(ii)   in heading 0810, for tariff item 0810 40 00 and the entries relating thereto, the following shall be substituted, namely:—
"0810 40-Cranberries, bilberries and other fruits of the genus Vaccinium :   
0810 40 10---Cranberrieskg.10%20%
0810 40 20---Blueberrieskg.10%20%
0810 40 90---Otherkg.30%20%"
(iii)   in heading 0811, for tariff items 0811 90 10 to 0811 90 90 and the entries relating thereto, the following shall be substituted, namely:—
 "---Containing added sugar :   
0811 90 11----Cranberrieskg.10%20%
0811 90 12----Blueberrieskg.10%20%
0811 90 19----Otherkg.30%20%
 ---Other:   
0811 90 91----Cranberrieskg.10%20%
0811 90 92----Blueberrieskg.10%20%
0811 90 99----Otherkg.30%20%"
(iv)   in heading 0813, after tariff item 0813 40 20 and the entries relating thereto, the following shall be inserted, namely:—
"0813 40 30---Cranberrieskg.10%20%
0813 40 40---Blueberrieskg.10%20%"

(3) in Chapter 12, in heading 1207, after tariff item 1207 99 40 and the entries relating thereto, the following shall be inserted, namely:—

"1207 99 50 ---Shea nuts kg.15%20%";

(4) in Chapter 13, in heading 1302, for tariff items 1302 19 19 to 1302 19 30 and the entries relating thereto, the following shall be substituted, namely:—

"1302 19 21----Of Withania somniferakg.30%-
1302 19 22----Of Bacopa monnierikg.30%-
1302 19 23----Of Berberis aristatakg.30%-
1302 19 24----Of Boswellia serratakg.30%-
1302 19 25----Of Emblica officinaliskg.30%-
1302 19 26----Of Ocimum sanctumkg.30%-
1302 19 27----Of Capsicum annuumkg.30%-
1302 19 28----Of Phaseolus vulgariskg.30%-
1302 19 31----Of Piper nigrumkg.30%-
1302 19 32----Of Pterocarpus marsupiumkg.30%-
1302 19 33----Of Punica granatumkg.30%-
1302 19 34----Of Salacia reticulatakg.30%-
1302 19 35----Of Tagetes erectakg.30%-
1302 19 36----Of Terminalia belliricakg.30%-
1302 19 37----Of Curcuma longakg.30%-
1302 19 38----Of Zingiber officinalekg.30%-
1302 19 39----Otherkg.30%-
1302 19 50----Cashew shell liquid (CNSL), crudekg.30%-
1302 19 60----Purified and distilled CNSL (Cardanol)kg.30%-";

(5) in Chapter 20, in heading 2008,—

(i)   for tariff item 2008 93 00 and the entries relating thereto, the following shall be substituted, namely:—
"2008 93 --Cranberries (Vaccinium macrocarpon,    
  Vaccinium oxycoccos); lingonberries    
  (Vaccinium vitis-idaea):    
2008 93 10---Cranberries (Vaccinium macrocarpon, kg. 5% -
  Vaccinium oxycoccos)    
2008 93 90 ---Other kg. 30% -";
(ii)   after tariff item 2008 99 14 and the entries relating thereto, the following shall be inserted, namely:—
"2008 99 15----Blueberrieskg.10%-";
(iii)   after tariff item 2008 99 94 and the entries relating thereto, the following shall be inserted, namely:—
"2008 99 95----Blueberrieskg.10%-";

(6) in Chapter 21, in heading 2106, for tariff item 2106 90 50 and the entries relating thereto, the following shall be substituted, namely:—

 "---Compound preparations for making beverages:   
2106 90 51----Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 ℃ kg. 150% -
2106 90 59----Otherkg.50%-

(7) in Chapter 22, in heading 2202, for tariff items 2202 99 20 to 2202 99 90 and the entries relating thereto, the following shall be substituted, namely:—

 "---Fruit pulp or fruit juice based drinks:   
2202 99 21----Cranberry productsl10%-
2202 99 29----Otherl30%-
 ---Beverages containing milk:   
2202 99 31----Cranberry productsl10%-
2202 99 39----Otherl30%-
 ---Other:   
2202 99 91----Cranberry productsl10%-
2202 99 99----Otherl30%-";

(8) in Chapter 25, in heading 2529, for tariff item 2529 22 00 and the entries relating thereto, the following shall be substituted, namely:—

"2529 22--Containing by weight more than 97% of calcium fluoride :   
2529 22 10---Acid gradekg.2.5%-
2529 22 90---Otherkg.5%-";

(9) in Chapter 26, in heading 2615, for tariff item 2615 10 00 and the entries relating thereto, the following shall be substituted, namely:—

"2615 10-Zirconium ores and concentrates :   
2615 10 10---Hafniumkg.Free-
2615 10 90---Otherkg.Free-";

(10) in Chapter 28, in heading 2841, for tariff item 2841 90 00 and the entries relating thereto, the following shall be substituted, namely:—

"2841 90-Other :   
2841 90 10---Ammonium metavanadatekg.2.5%-
2841 90 90--- Otherkg.7.5%-";

(11) in Chapter 29,—

(i)   in heading 2905, tariff item 2905 14 30 and the entries relating thereto shall be omitted;
(ii)   in heading 2915,—
(a)   for tariff item 2915 90 10 and the entries relating thereto, the following shall be substituted, namely:—
 ---Acetyl chloride, Propionyl chloride :   
2915 90 11----Acetyl chloridekg.7.5%-
2915 90 12----Propionyl chloridekg.7.5%-";
(b)   after tariff item 2915 90 95 and the entries relating thereto, the following shall be inserted, namely:—
"2915 90 96----Triethyl orthoformatekg.5%-";
(iii)   in heading 2916, for tariff item 2916 34 00 and the entries relating thereto, the following shall be substituted, namely:—
"2916 34--Phenylacetic acid and its salts :   
2916 34 10---Phenylacetic acidkg.7.5%-
2916 34 90---Otherkg.7.5%-";
(iv)   in heading 2917,—
(a)   for tariff item 2917 19 20 and the entries relating thereto, the following shall be substituted, namely:—
 "---Malonic acid, its salts and esters :   
2917 19 21----Malonic acidkg.7.5%-
2917 19 22----Diethyl malonatekg.5%-
2917 19 29----Otherkg.7.5%-";
(b)   for the entry in column (2) occurring against tariff item 2917 19 70, the entry "--- Ethoxy methylene malonate" shall be substituted;
(v)   in heading 2918,—
(a)   after tariff item 2918 30 60 and the entries relating thereto, the following shall be inserted, namely:—
"2918 30 70---Methyl alpha-phenylacetoacetatekg.7.5%-";
(b)   after tariff item 2918 99 30 and the entries relating thereto, the following shall be inserted, namely:—
"2918 99 40---P-2-P methyl glycidic acid and its esterskg.7.5%-";
(vi)   in heading 2922,—
(a)   after tariff item 2922 19 19 and the entries relating thereto, the following shall be inserted, namely:—
"2922 19 30---DL-2 Aminobutanolkg.5%-";
(b)   for tariff item 2922 43 00 and the entries relating thereto, the following shall be substituted, namely:—
"2922 43--Anthranilic acid and its salts:   
2922 43 10---Anthranilic acidkg.7.5%-
2922 43 90---Otherkg.7.5%-";
(vii)   in heading 2924, for tariff item 2924 29 90 and the entries relating thereto, the following shall be substituted, namely:—
 "--- Other:    
2924 29 91----Alpha-phenylacetoacetamidekg.7.5%-
2924 29 99----Otherkg.7.5%-";
(viii)   in heading 2927, after tariff item 2927 00 10 and the entries relating thereto, the following shall be inserted, namely:—
"2927 00 20---Azobisisobutyronitrile (AIBN)kg.7.5%-";
(ix)   in heading 2932,—
(a)   after tariff item 2932 20 30 and the entries relating thereto, the following shall be inserted, namely:—
"2932 20 40---Gibberellic acidkg.5%-
2932 20 50---Aceto bntvrolactonekg.5%-";
(b)   after tariff item 2932 99 20 and the entries relating thereto, the following shall be inserted, namely:—
"2932 99 30---Artemisininkg.5%-
2932 99 40---3,4-MDP-2-P methyl glycidic acidkg.7.5%-
2932 99 50---3,4-MDP-2-P methyl glycidatekg.7.5%-";
(x)   in heading 2933,—
(a)   for tariff item 2933 32 10 and the entries relating thereto, the following shall be substituted, namely:—
"2933 32 20---Piperidinekg.7.5%-
2933 32 30---Mepiquate chloridekg.7.5%-";
(b)   for the entry in column (2) occurring against tariff item 2933 37 00, the entry -- N-Phenethyl- 4-piperidone (NPP)" shall be substituted;
(c)   after tariff item 2933 39 60 and the entries relating thereto, the following shall be inserted, namely:—
"2933 39 70---4-Piperidonekg.7.5%-
2933 39 80---1-Boc-4- Piperidonekg7.5%-";
(d)   for tariff item 2933 39 90 and the entries relating thereto, the following shall be substituted, namely:—
 ---Other:   
2933 39 91----Norfentanylkg.7.5%-
2933 39 99----Otherkg.7.5%-";
(xi)   in heading 2934, after tariff item 2934 99 40 and the entries relating thereto, the following shall be inserted, namely:—
"2934 99 50---Thymidinekg.5%-";
(xii)   in heading 2939,—
(a)   for tariff items 2939 41 00 to 2939 42 00 and the entries relating thereto, the following shall be substituted, namely:—
"2939 41--Ephedrine and its salts :   
2939 41 10---Ephedrinekg.7.5%10%
2939 41 90---Otherkg.7.5%10%
2939 42--Pseudoephedrine (INN) and its salts :   
2939 42 10---Pseudoephedrine (INN)kg.7.5%10%
2939 42 90---Otherkg.7.5%10%";
(b)   for tariff item 2939 44 00 and the entries relating thereto, the following shall be substituted, namely:—
"2939 44--Norephedrine and its salts :   
2939 44 10---Norephedrinekg.7.5%-
2939 44 90---Otherkg.7.5%-";
(c)   for tariff item 2939 63 00 and the entries relating thereto, the following shall be substituted, namely:—
"2939 63--Lysergic acid and its salts :   
2939 63 10---Lysergic acidkg.7.5%-
2939 63 90---Otherkg.7.5%-";

(12) in Chapter 33, in heading 3302, for tariff items 3302 10 10 to 3302 10 90 and the entries relating thereto, the following shall be substituted, namely:—

 "---Synthetic flavouring essences :   
3302 10 11----Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 °Ckg.20%-
3302 10 19----Otherkg.10%-
 ---Other :   
3302 10 91----Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 Ckg.20%-
3302 10 99----Otherkg.10%-";

(13) in Chapter 39, in heading 3923, for tariff item 3923 29 90 and the entries relating thereto, the following shall be substituted, namely:—

 "---Other:   
3923 29 91----Biodegradablekg.15%-
3923 29 99----Otherkg.15%-";

(14) in Chapter 41,—

(i)   in heading 4104, for tariff items 4104 11 00 to 4104 19 00 and the entries relating thereto, the following shall be substituted, namely:—
"4104 11--Full grains, unsplit; grain splits :   
4104 11 10---Wet blueskg.Free-
4104 11 90---Otherkg.10%-
4104 19--Other :   
4104 19 10---Wet blueskg.Free-
4104 19 90---Otherkg.10%-";
(ii)   in heading 4105, for tariff item 4105 10 00 and the entries relating thereto, the following shall be substituted, namely:—
"4105 10-In the wet state (including wet-blue):   
4105 10 10--Wet blueskg.Free-
4105 10 90---Otherkg.10%-";
(iii)   in heading 4106,-
(a)   for tariff item 4106 21 00 and the entries relating thereto, the following shall be substituted, namely:—
"4106 21--In the wet state (including wet-blue) :   
4106 21 10---Wet blueskg.Free-
4106 21 90---Otherkg.10%-";
(b)   for tariff item 4106 31 00 and the entries relating thereto, the following shall be substitute, namely:—
"4106 31--In the wet state (including wet-blue) :   
4106 31 10---Wet blueskg.Free-
4106 31 90---Otherkg.10%-";
(c)   for tariff item 4106 91 00 and the entries relating thereto, the following shall be substitute, namely:—
"4106 91--In the wet state (including wet-blue) :   
4106 91 10---Wet blueskg.Free-
4106 91 90---Otherkg.10%-";

(15) in Chapter 47, in heading 4702, for tariff item 4702 00 00 and the entries relating thereto, the following shall be substituted, namely:—

"4702 CHEMICAL WOOD PULP, DISSOLVING GRADES  
4702 00-Chemical wood pulp, dissolving grades :
4702 00 10---Rayon grade wood pulpkg.2.5%-
4702 00 90---Otherkg.5%-";

(16) in Chapter 48, in heading 4823, after tariff item 4823 90 30 and the entries relating thereto, the following shall be inserted, namely:—

"4823 90 40---Kiteskg.20%-";

(17) in Chapter 73,—

(i)   in heading 7305,—
(a)   for tariff items 7305 11 19 to 7305 11 29 and the entries relating thereto, the following shall be substituted, namely:—
"7305 11 19----Otherkg.15%-
 ---Non-galvanised pipes, of iron :   
7305 11 31----Clad, plated or coatedkg.15%-
7305 11 39----Otherkg.15%-
 ---Non-galvanised pipes, other :   
7305 1141----Clad, plated or coatedkg.15%-
7305 11 49----Otherkg.15%-";
(b)   for tariff items 7305 12 19 to 7305 12 29 and the entries relating thereto, the following shall be substituted, namely:—
"7305 12 19----Otherkg.15%-
 ---Non-galvanised pipes, of iron :   
7305 12 31----Clad, plated or coatedkg.15%-
7305 12 39----Otherkg.15%-
 ---Non-galvanised pipes, other :   
7305 12 41----Clad, plated or coatedkg.15%-
7305 12 49----Otherkg.15%-";
(c)   for tariff items 7305 19 19 to 7305 19 29 and the entries relating thereto, the following shall be substituted, namely:—
"7305 19 19----Other kg.15%-
 ---Non-galvanised pipes, of iron :   
7305 19 31----Clad, plated or coatedkg.15%-
7305 19 39----Other kg.15%-
 ---Non-galvanised pipes, other :   
7305 19 41----Clad, plated or coatedkg.15%-
7305 19 49----Otherkg.15%-";
(d)   for tariff items 7305 31 10 to 7305 31 90 and the entries relating thereto, the following shall be substituted, namely:—
 "---Galvanised :   
7305 31 11----Of ironkg.15%-
7305 31 19----Otherkg.15%-
 ---Non-galvanised, of iron :   
7305 31 21----Clad, plated or coatedkg.15%-
7305 31 29----Otherkg.15%-
 ---Non-galvanised, other :   
7305 31 31----Clad, plated or coatedkg.15%-
7305 31 39----Otherkg.15%-";
(e)   for tariff items 7305 39 10 to 7305 39 90 and the entries relating thereto, the following shall be substituted, namely:—
 "---Galvanised:   
7305 39 11----Of ironkg.15%-
7305 39 19----Other kg.15%-
 ---Non-galvanised, of iron :   
7305 39 21----Clad, plated or coatedkg.15%-
7305 39 29----Other kg.15%-
 ---Non-galvanised, other:   
7305 39 31----Clad, plated or coatedkg.15%-
7305 39 39----Otherkg.15%-";
(ii)   in heading 7306, for tariff items 7306 19 19 to 7306 19 29 and the entries relating thereto, the following shall be substituted, namely:—
"7306 19 19----Otherkg.15%-
 ---Non-galvanised pipes, of iron :   
7306 19 31----Clad, plated or coatedkg.15%-
7306 19 39----Otherkg.15%-
 ---Non-galvanised pipes, other :   
7306 19 41----Clad, plated or coatedkg.15%-
7306 19 49----Otherkg.15%-";

(18) in Chapter 81, in heading 8101, after tariff item 8101 99 10 and the entries relating thereto, the following shall be inserted, namely:—

"8101 99 20---Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foilkg.5%-";

(19) in Chapter 84,—

(i)   in heading 8415, for tariff item 8415 90 00 and the entries relating thereto, the following shall be substituted, namely:—
"8415 90-Parts:   
8415 90 10---Separately presented indoor units or outdoor units for split-system air conditioning machinesu20%-
8415 90 90---Otherkg.10%-";
(ii)   in heading 8421, for tariff item 8421 99 00 and the entries relating thereto, the following shall be substituted, namely:—
"8421 99--Other:   
8421 99 10---Reverse Osmosis (RO) membrane element for household type filtersu10%-
8421 99 90---Otheru7.5%-";

(20) in Chapter 85,—

(i)   in heading 8507, for tariff item 8507 90 10 and the entries relating thereto, the following shall be substituted, namely:—
"8507 90 10---Accumulator cases made of hard rubberkg.10%-
8507 90 20---Battery separatorskg.5%-";
(ii)   in heading 8529,—
(a)   after tariff item 8529 10 92 and the entries relating thereto, the following shall be inserted, namely:—
"8529 10 93----Other, for apparatus of headings 8525 to 8527u10%-";
(b)   after tariff item 8529 90 20 and the entries relating thereto, the following shall be inserted, namely:—
"8529 90 30---Other, for apparatus of headings 8525 to 8527u10%-";

(21) in Chapter 86, in heading 8609, for tariff item 8609 00 00 and the entries relating thereto, the following shall be substituted, namely:—

"8609 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT   
8609 00-Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport:   
8609 00 10---Refrigerated containersu5%-
8609 00 90---Otheru10%-".

Footnotes