The list of items is available in notification No. 49/2008 CE (N.T.) dated 24 December 2008, as amended from time to time.
Switzerland 12:
Report by the Secretariat: III. Trade policies and practices by measure: (2) Measures directly affecting imports: (iii) Tariffs: (a) Applied tariff structure: Para. 27:
According to para. 27 (and to para. 2 in the introductory part), the tariff structure of India is very complex. In addition, traders as well as customs officers must consult several documents in order to know the effective amount of customs charges to be charged by import. The "effective" tariff may also be modified in the course of the year. The result is that the separate customs and excise tax schedules must be cross checked with any applicable customs or excise notification that may have raised or reduced the rate on the imported product. Which measures does India envisage to take in order to simplify its tariff structure? In particular could the Indian authorities envisage to include all these information in an online version of the import tariff and make it freely available in order to facilitate trade?
Reply: The tariff structure has been simplified considerably in recent years. However, this is an on going process. The present duty structure is simple though there are certain exemptions. It is Government's endeavour to gradually remove exemptions which are no longer relevant in the changed circumstances.
Steps have been taken to simplify the process of assessment of customs duties. With the adoption of the Electronic Data Interchange (EDI) system and automation of businesses, the rates of duty and exemptions are automatically determined.
All notifications relating to tariff changes are published in the Official Gazette and are made available on the official website. Steps are being initiated by the Government to put in place a user friendly, updated, online tariff.
Switzerland 13:
Report by the Secretariat: III. Trade policies and practices by measure: (2) Measures directly affecting imports: (iii) Tariffs: (b) Bound tariffs: Para. 33:
According to para. 33, only some 75% of India's tariffs are bound. Could India provide information (product, HS code and level of duty) on how many times since 2005, it had to raise its applied duties in the case of bound tariff lines as well as unbound tariff lines?
