Section-I 35 Chapter-1

8. THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT,

1975

SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
NOTES :
1. Any reference in this Section to a particular genus or species of an animal, except
where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout this Schedule, any reference
to “dried” products also covers products which have been dehydrated, evaporated or freeze-
dried.
CHAPTER 1
Live animals
NOTE:
This Chapter covers all live animals except :
(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading
0301, 0306 or 0307;
(b) cultures of micro-organisms and other products of heading 3002; and
(c) animals of heading 9508.

Tariff Item Description of goods Unit Rate of duty

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)

0101 LIVE HORSES, ASSES, MULES AND HINNIES

0101 10 - Pure-bred breeding animals:
0101 10 10 --- Horses u 30% -
0101 10 20 --- Asses u 30% -
0101 10 90 --- Other u 30% -
0101 90 - Other :
0101 90 10 --- Horses for Polo u 30% -
0101 90 20 --- Asses, mules and hinnies as livestock u 30% -
0101 90 90 --- Other u 30% -
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0102 LIVE BOVINE ANIMALS
0102 10 - Pure-bred breeding animals:
0102 10 10 --- Bulls, adult u 30% -
0102 10 20 --- Cows, adult u 30% -
0102 10 30 --- Buffaloes, adult and calves u 30% -
0102 10 90 --- Other u 30% -
0102 90 - Other :
0102 90 10 --- Bulls, adult u 30% -
0102 90 20 --- Buffaloes, adult and calves u 30% -
0102 90 90 --- Other u 30% -
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Section-I 36 Chapter-1

(1) (2) (3) (4) (5)

0103 LIVE SWINE

0103 10 00 - Pure-bred breeding animals u 30% -
- Other :
0103 91 00 -- Weighing less than 50 kg. u 30% -
0103 92 00 -- Weighing 50 kg. or more u 30% -
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0104 LIVE SHEEP AND GOATS
0104 10 - Sheep:
0104 10 10 --- Sheep including lamb for breeding purpose u 30% -
0104 10 90 --- Other u 30% -
0104 20 00 - Goats u 30% -
0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE
SPECIES GALLUS DOMESTICUS, DUCKS, GEESE,
TURKEYS AND GUINEA FOWLS
- Weighing not more than 185 g:
0105 11 00 -- Fowls of the species Gallus domesticus u 30% -
0105 12 00 -- Turkeys u 30% -
0105 19 00 -- Other u 30% -
- Other :
0105 94 00 -- Fowls of the species Gallus u 30% -
domesticus
0105 99 00 -- Other u 30% -
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0106 OTHER LIVE ANIMALS
- Mammals:
0106 11 00 -- Primates u 30% -
0106 12 00 -- Whales, dolphins and porpoises (mammals of u 30% -
the order Cetacea); manatees and dugongs
(mammals of the order Sirenia)
0106 19 00 -- Other u 30% -
0106 20 00 -- Reptiles (including snakes and turtles) u 30% -
- Birds:
0106 31 00 -- Birds of prey u 30% -
0106 32 00 -- Psittaciformes (including parrots, parakeets, u 30% -
macaws and cockatoos)
0106 39 00 -- Other u 30% -
0106 90 - Other:
0106 90 10 --- Bees and other insects, not elsewhere included u 30% -
or specified
0106 90 20 --- Pureline Stock u 30% -
0106 90 90 --- Other u 30% -