CUSTOMS DUTY STRUCTURE OF MAJOR ITEMS OF TEXTILE INDUSTRY

ITEMS

2009-10

2010-11

2011-12

2012-13

2013-14

2014-15

Cotton

NIL

Wool

a) Below 32 micron

5

5

5

5

5

b) Above 32 micron

5

5

5

5

5

DMT,PTA, MEG

5

5

5

5

5

ACRYLONITRILE

2.5

5

5

5

5

CAPROLACTUM

7.5

7.5

7.5

7.5

7.5

PARAXYLENE

WOOD PULP

2.5

2.5

2.5

2.5

2.5

COTTON YARN

10

10

10

10

SPUN YARN - MAN MADE (excluding Nylon) 

5

5

5

5

BLENDED YARN

10

10

10

10

WOOLLEN YARN

10

10

10

10

POLYESTER STAPLE FIBRE

5

5

5

5

5

ACRYLIC STAPLE FIBRE

5

5

5

5

5

VISCOSE STAPLE FIBRE

5

5

5

5

5

POLYESTER FILAMENT YARN

5

5

5

5

5

VISCOSE FILAMENT YARN

5

5

5

5

5

NYLON FILAMENT YARN

7.5

7.5

7.5

7.5

7.5

COTTON FABRICS

BLENDED FABRICS

WOOLLEN FABRICS

1) Specified Textile and garment machinery in List 30 - 119 machinery 

and List 31 - 42 machinery and parts for manufacture of such machinery

5

5

5

5

5

5

2) Specified Textile Machinery under List 45 - (127 machinery) 

and List 46 - 83 machinery and parts for manufacture of such machinery

5

5

5

5

5

5

3) Machinery under general category

7.5

7.5

7.5

5

5

5

5

5

5

5

5

5

5

5

5

NIL

NIL

NIL

NIL

i) In Budget 2012-13, Basic Customs duty on wool waste and wool tops reduced from 15% to 5%.

ii) In Budget 2012-13, Basic Customs duty of 7.5% imposed on all secondhand textile machinery.  (Earlier duty is at par with new machinery).

iii) The BCD on raw silk is being increased from 5% to 15%.

iv) The BCD on all textile machinery and parts thereof falling under headings 8444 to 8449 is being reduced from 7.5% to 5%.