|Sport and breeding horses||30%|
|Saddlery and leather articles||10%|
|Textile||10%, but not less than 475 INR/unit (2)|
|Food||20% or 30%|
|Veterinary products (3)||10%|
* MFN : Most Favoured Nation
(1) For frozen semen.
(2) The duty depends on the textile material (a taxe dépend de la matière du textile (cotton, synthetic…). It is from 425 to 595 INR/unit.
(3) For the veterinary products, it is important to get an authorization from the Indian administration in charge of medicine inspection before the import.
Additional taxes and duties:
Landing charges (LCH): The customs value is increased by 1% landing charges.
Countervailing duty (CVD): Countervailing duty can be levied at a rate of 12.5% of the duty paid value.
Additional duty of customs to countervail local taxes (SPL): Goods falling under this subheading are exempted from additional duty of customs to countervail local taxes.
Educational cess (EDU): Educational cess is levied at a rate of 3% on the amount of customs duty.