New Delhi:
The government on Saturday proposed to create new tariff lines for makhana products and rice based on process and varieties.
These changes under the Customs Tariff Act 1975 will come into effect from May 1, this year.
According to the Budget document for 2025-26, the government has proposed provision for creating new tariff items for rice based on process (paraboiled, others) and on variety (rice recognised by geographical indications registry, basmati and others) under sub-headed HS code 1006-30.
The government has proposed creating new tariff items and supplementary notes for identification of certain technical-grade pesticides and certain goods covered by international conventions.
It also provided for the provision to separately identify waste oils containing different levels of concentration of levels of polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) under sub-heading HS code 2710-91.
A tariff line is a specific entry in the customs tariff schedule that corresponds to a particular product or category of goods. Each line has a unique code and associated duty rate, which determines the amount of customs duty payable upon importation or exportation.
New tariff lines allow for better identification and categorisation of products, especially as markets evolve and new goods are introduced. It also helps in adhering to international standards and agreements.
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