For Importers

What is new AIDC Duty - Agriculture and Infrastructure Development Cess?

Union finance minister Nirmala Sitharaman introduced the AIDC (Agriculture And Infrastructure Development Cess) during her union budget 1 Feb 2021. Based on that Import Customs Duty are implemented in ICEGATE for some products.

As per Notification No. 11/2021-Customs, AIDC Cess Duty leviable on items including alcoholic beverages, Silver and Gold dore bars, Peas, Bangle gram, Apples, Crude palm oil, Crude soyabean oil & Kabuli Chana etc.

The Cess rate will be as per below for Chapter or Heading or Sub Heading or Tariff item of the first Schedule

071310 - 40%

07132010 - 40%

07132020 - 50%

07132090 - 50% - Chick Peas (Garbanzos)

07134000 - 20% - Lentil (Mosur)

08081000 - 35%

15111000 - 17.5%

15071000 - 20%

15121110 - 20%

2204, 2205, 2206, 2008 - 100%

2701.2702,2703 - 1.5%

31021000 - 5%

31023000 - 5%

31 - 5%

31053000 - 5%

5201 - 5%

7106 or 98 - 2.5%

7108 or 98 - 2.5%

For Any Chapter - All goods other than goods mentioned against serial numbers 1 to 16 above - Nil
For Any Chapter - All goods on which exemption from basic customs duty is claimed and allowed under the advance authorisation.
For Any Chapter - All goods on which exemption from basic customs duty is claimed and allowed under the notifications, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) mentioned in the Annexure.

Source: Notification No. 11/2021-Customs (In English)

Notification No. 11/2021-Customs (In Hindi)