Major Export Products

Commodity

Chapter

24 - TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Sub

2402 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

Heading

240290 - Cigarettes containing tobacco substitutes, excluding medicated cigarettes

Code

24029000 - Cigarettes containing tobacco substitutes, excluding medicated cigarettes




Tariffs

Country Group Group Description Activity Tariff Rate Unit Valid From Valid To
ID-SAARC Import Duty - SAARC Countries Import Per thousand sticks Rs. 4500 KGM 2016-01-01 9999-12-31
ID-OTHER Import Duty - Other Countries Import Per thousand sticks Rs. 4500 KGM 2016-01-01 9999-12-31
VAT Value Added Tax Import 13á KGM 2016-01-01 9999-12-31



Measures

Name Type Agency Description Comments Law Validity
Application to be made for license for manufacturing, importing, selling, or storing a product subject to excise duty or deliver the service subject to excise duty Permit Requirement Ministry of Finance To control import, subsequent processing of products of which the consumption is regarded as lacking merit or as likely to cause negative externalities. Rule 3 After submitting the application, it takes one day to process the application. The permit is valid for one year. The Excise Duty Rules, 2059 (2002) 9999-01-31 00:00:00.0
Excise License Licensing Requirement Ministry of Finance The license will be valid for one year. Term and validity of license:(1) The term of the license issued pursuant to Rule 4 shall remain validonly for one fiscal year.(2) The licensee shall, within one month of expiration of the term oflicense referred to in sub-rule (1), get the license renewed for onefiscal year, by paying the license fee as specified in Schedule-2 tothe Excise Duty Officer specified by the Department.(3) The licensee who does not get the license renewed within the termreferred to in sub-rule (1) may, within six months of expiration ofthe term, get the license renewed for one fiscal year, by paying anadditional fee to be set by fifty percent of the license fee as specifiedin Schedule-2 and the due and payable excise duty.(4) The license of a licensee who does not get it renewed even withinthe period referred to in sub-rule (3) shall ipso facto be cancelled. Comments The Excise Duty Rules, 2059 (2002) 9999-12-31 00:00:00.0
Certificate of Origin Formality Requirement Ministry of Finance Section 21. Attachment of the documents with the declaration form: (1) A person importing or exporting goods pursuant to Section 18 of the Act, while submitting declaration form to the customs officer, shall submit the following documents including Certificate of Origin. Comments Customs Regulation, 2064 (2007) 9999-12-31 00:00:00.0
Generalized System of Preferences (GSP) Certificate Requirement Ministry of Finance 21. Attachment of the documents with the declaration form:(1) As per section 18 of the Act, the person importing or exporting goods,while submitting declaration form to the customs officer, should submitfollowing documents(a)..(b)...(c) For exportation(1) Invoice(2) Packing list(3) Certificate of Origin(4) Banking document regarding payment procedure, in case of export to third country(5) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution. However Certificate of Origin shall not be mandatory for the export in which G.S.P. certificate is required. Comments Customs Regulation, 2064 (2007) 9999-12-31 00:00:00.0



Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for License to import raw materials for production of cigarette, alcohol etc Any person, firm, company or organisation looking to manufacture, import, sell or store a product subject to excise duty or deliver the service subject to excise duty has to make an application, accompanied by the license fee to the Excise Duty Officer s Procedure View
Application for Excise License Any person, firm, company or organisation who desires to manufacture, import, sell or store a product subject to excise duty or deliver the service subject to excise duty has to make an application, accompanied by the license fee r to the Excise Duty Offi Procedure View
Certificate of Origin Procedure to apply for Certificate of Origin Procedure View