Amend notification no. 82/2017-Customs to align with HSN 2022 w.e.f. 1.1.2022

Last updated: 31 December 2021

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This notification amends Customs Notification No. 82/2017 to align with the Harmonized System of Nomenclature (HSN) 2022. The changes, effective from 1st January 2022, involve updating specific serial numbers and their corresponding tariff entries within the notification. These amendments ensure that customs classifications are current with the latest HSN standards.

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi

Notification No. 56/2021-Customs

Dated: 29th December, 2021

G.S.R. 905(E). - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 82/2017-Customs, dated the 27^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1341(E), dated the 27^th October, 2017, namely :-

In the said notification, in the Table, –

(i) against serial number 116, in column (2), for the entry, the entry “5703 21, 5703 29” shall be substituted;

(ii) against serial number 117, in column (2), for the entry, the entry “5703 31, 5703 39” shall be substituted;

(iii) against serial number 136, in column (2), for the entry, the entry “5802 10 10” shall be substituted;

(iv) against serial number 137, in column (2), for the entry, the entry “5802 10 20, 5802 10 30, 5802 10 40, 5802 10 50, 5802 10 60, 5802 10 90” shall be substituted;

(v) for serial number 213 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

“213A	6201 20 10	All goods	20% or Rs 385 per piece, whichever is higher
213B	6201 20 90	All goods	20% or Rs 220 per piece, whichever is higher
213C	6201 30 10	All goods	20% or Rs 385 per piece, whichever is higher
213D	6201 30 90	All goods	20% or Rs 210 per piece, whichever is higher
213E	6201 40 10	All goods	20% or Rs 320 per piece, whichever is higher
213F	6201 40 90	All goods	20% or Rs 180 per piece, whichever is higher
213G	6201 90 10	All goods	20%
213H	6201 90 90	All goods	20%”;

(vi) serial numbers 214 to 219 and the entries relating thereto shall be omitted;

(vii) for serial number 220 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

“220A	6202 20 10	All goods	20% or Rs 385 per piece, whichever is higher
220B	6202 20 90	All goods	20% or Rs 220 per piece, whichever is higher
220C	6202 30 10	All goods	20% or Rs 210 per piece, whichever is higher
220D	6202 30 90	All goods	20% or Rs 160 per piece, whichever is higher
220E	6202 40 10	All goods	20% or Rs 385 per piece, whichever is higher
220F	6202 40 90	All goods	20% or Rs 220 per piece, whichever is higher
220G	6202 90 10	All goods	20%
220H	6202 90 90	All goods	20%”;

(viii) serial numbers 221 to 227 and the entries relating thereto shall be omitted.

2. This notification shall come into force from the 1^st day of January, 2022.

[F. No. 190354/286/2021-TRU]

GAURAV SINGH, Dy. Secy.

Note : The principal notification No. 82/2017-Customs, dated the 27^th October, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1341(E), dated the 27^th October, 2017, and was last amended vide notification No. 15/2021 – Customs, dated the 1^st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 73(E), dated the 1st February, 2021.

FAQ :

This notification amends Customs Notification No. 82/2017 to align it with the HSN 2022 classification system.

These amendments are effective from the 1st day of January, 2022.

The changes involve substituting and omitting specific serial numbers and their entries in the table of Notification No. 82/2017-Customs, particularly concerning tariff codes like 5703, 5802, 6201, and 6202.

The amendments align the notification with HSN 2022.

The principal notification being amended is No. 82/2017-Customs, dated 27th October 2017.