8419 89 12
Finance Act 2026 — Fifth Schedule amendment to First Schedule column (4)
for the entry in column (4) occurring against tariff items 8419 89 12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17 and 8419 89 19, the entry “7.5%” shall be substituted
- Statutory column (4) replacement, effective 1 May 2026 under section 152(c)(ii)
- 7.5%
Source notes and context notes
- This is an adopted statutory amendment, not a consolidated effective import duty. Exemption notifications, origin preferences, surcharges, IGST, trade remedies and later amendments require separate checking.
- Section 152(c)(ii) expressly gives 1 May 2026 as the effective date for the Fifth Schedule.
- Source scope: tariff item 8419 89 12; Gazette PDF page 120