# The Finance Act, 2026, Section Fourth Schedule: -

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/Fourth%20Schedule/

## Text

THE FOURTH SCHEDULE [See section 152(c)(i)] In the First Schedule to the Customs Tariff Act,— Tariff Item | Description of goods | Unit | Rate of duty Standard | Preferential (1) | (2) | (3) | (4) | (5) (1) in Chapter 3, in heading 0306, for tariff item 0306 19 00 and the entries relating thereto, the following shall be substituted, namely:— "0306 19 | -- | Other: 0306 19 10 | --- | Krill | kg. | 15% | - 0306 19 90 | --- | Other | kg. | 30% | -"; (2) in Chapter 8, — (i) | in heading 0802, for tariff item 0802 99 00 and the entries relating thereto, the following shall be substituted, namely:— "0802 99 | Other : 0802 99 10 | --- | Pecan nuts | kg. | 30% | 90% 0802 99 90 | --- | Other | kg. | 100% | 90%" (ii) | in heading 0810, for tariff item 0810 40 00 and the entries relating thereto, the following shall be substituted, namely:— "0810 40 | - | Cranberries, bilberries and other fruits of the genus Vaccinium : 0810 40 10 | --- | Cranberries | kg. | 10% | 20% 0810 40 20 | --- | Blueberries | kg. | 10% | 20% 0810 40 90 | --- | Other | kg. | 30% | 20%" (iii) | in heading 0811, for tariff items 0811 90 10 to 0811 90 90 and the entries relating thereto, the following shall be substituted, namely:— "--- | Containing added sugar : 0811 90 11 | ---- | Cranberries | kg. | 10% | 20% 0811 90 12 | ---- | Blueberries | kg. | 10% | 20% 0811 90 19 | ---- | Other | kg. | 30% | 20% --- | Other: 0811 90 91 | ---- | Cranberries | kg. | 10% | 20% 0811 90 92 | ---- | Blueberries | kg. | 10% | 20% 0811 90 99 | ---- | Other | kg. | 30% | 20%" (iv) | in heading 0813, after tariff item 0813 40 20 and the entries relating thereto, the following shall be inserted, namely:— "0813 40 30 | --- | Cranberries | kg. | 10% | 20% 0813 40 40 | --- | Blueberries | kg. | 10% | 20%" (3) in Chapter 12, in heading 1207, after tariff item 1207 99 40 and the entries relating thereto, the following shall be inserted, namely:— "1207 99 50 | --- | Shea nuts | kg. | 15% | 20%"; (4) in Chapter 13, in heading 1302, for tariff items 1302 19 19 to 1302 19 30 and the entries relating thereto, the following shall be substituted, namely:— "1302 19 21 | ---- | Of Withania somnifera | kg. | 30% | - 1302 19 22 | ---- | Of Bacopa monnieri | kg. | 30% | - 1302 19 23 | ---- | Of Berberis aristata | kg. | 30% | - 1302 19 24 | ---- | Of Boswellia serrata | kg. | 30% | - 1302 19 25 | ---- | Of Emblica officinalis | kg. | 30% | - 1302 19 26 | ---- | Of Ocimum sanctum | kg. | 30% | - 1302 19 27 | ---- | Of Capsicum annuum | kg. | 30% | - 1302 19 28 | ---- | Of Phaseolus vulgaris | kg. | 30% | - 1302 19 31 | ---- | Of Piper nigrum | kg. | 30% | - 1302 19 32 | ---- | Of Pterocarpus marsupium | kg. | 30% | - 1302 19 33 | ---- | Of Punica granatum | kg. | 30% | - 1302 19 34 | ---- | Of Salacia reticulata | kg. | 30% | - 1302 19 35 | ---- | Of Tagetes erecta | kg. | 30% | - 1302 19 36 | ---- | Of Terminalia bellirica | kg. | 30% | - 1302 19 37 | ---- | Of Curcuma longa | kg. | 30% | - 1302 19 38 | ---- | Of Zingiber officinale | kg. | 30% | - 1302 19 39 | ---- | Other | kg. | 30% | - 1302 19 50 | ---- | Cashew shell liquid (CNSL), crude | kg. | 30% | - 1302 19 60 | ---- | Purified and distilled CNSL (Cardanol) | kg. | 30% | -"; (5) in Chapter 20, in heading 2008,— (i) | for tariff item 2008 93 00 and the entries relating thereto, the following shall be substituted, namely:— "2008 93 | -- | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea): 2008 93 10 | --- | Cranberries (Vaccinium macrocarpon, | kg. | 5% | - Vaccinium oxycoccos) 2008 93 90 | --- | Other | kg. | 30% | -"; (ii) | after tariff item 2008 99 14 and the entries relating thereto, the following shall be inserted, namely:— "2008 99 15 | ---- | Blueberries | kg. | 10% | -"; (iii) | after tariff item 2008 99 94 and the entries relating thereto, the following shall be inserted, namely:— "2008 99 95 | ---- | Blueberries | kg. | 10% | -"; (6) in Chapter 21, in heading 2106, for tariff item 2106 90 50 and the entries relating thereto, the following shall be substituted, namely:— "--- | Compound preparations for making beverages: 2106 90 51 | ---- | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% vol., determined at 20 ℃ | kg. | 150% | - 2106 90 59 | ---- | Other | kg. | 50% | - (7) in Chapter 22, in heading 2202, for tariff items 2202 99 20 to 2202 99 90 and the entries relating thereto, the following shall be substituted, namely:— "--- | Fruit pulp or fruit juice based drinks: 2202 99 21 | ---- | Cranberry products | l | 10% | - 2202 99 29 | ---- | Other | l | 30% | - --- | Beverages containing milk: 2202 99 31 | ---- | Cranberry products | l | 10% | - 2202 99 39 | ---- | Other | l | 30% | - --- | Other: 2202 99 91 | ---- | Cranberry products | l | 10% | - 2202 99 99 | ---- | Other | l | 30% | -"; (8) in Chapter 25, in heading 2529, for tariff item 2529 22 00 and the entries relating thereto, the following shall be substituted, namely:— "2529 22 | -- | Containing by weight more than 97% of calcium fluoride : 2529 22 10 | --- | Acid grade | kg. | 2.5% | - 2529 22 90 | --- | Other | kg. | 5% | -"; (9) in Chapter 26, in heading 2615, for tariff item 2615 10 00 and the entries relating thereto, the following shall be substituted, namely:— "2615 10 | - | Zirconium ores and concentrates : 2615 10 10 | --- | Hafnium | kg. | Free | - 2615 10 90 | --- | Other | kg. | Free | -"; (10) in Chapter 28, in heading 2841, for tariff item 2841 90 00 and the entries relating thereto, the following shall be substituted, namely:— "2841 90 | - | Other : 2841 90 10 | --- | Ammonium metavanadate | kg. | 2.5% | - 2841 90 90 | --- | Other | kg. | 7.5% | -"; (11) in Chapter 29,— (i) | in heading 2905, tariff item 2905 14 30 and the entries relating thereto shall be omitted; (ii) | in heading 2915,— (a) | for tariff item 2915 90 10 and the entries relating thereto, the following shall be substituted, namely:— --- | Acetyl chloride, Propionyl chloride : 2915 90 11 | ---- | Acetyl chloride | kg. | 7.5% | - 2915 90 12 | ---- | Propionyl chloride | kg. | 7.5% | -"; (b) | after tariff item 2915 90 95 and the entries relating thereto, the following shall be inserted, namely:— "2915 90 96 | ---- | Triethyl orthoformate | kg. | 5% | -"; (iii) | in heading 2916, for tariff item 2916 34 00 and the entries relating thereto, the following shall be substituted, namely:— "2916 34 | -- | Phenylacetic acid and its salts : 2916 34 10 | --- | Phenylacetic acid | kg. | 7.5% | - 2916 34 90 | --- | Other | kg. | 7.5% | -"; (iv) | in heading 2917,— (a) | for tariff item 2917 19 20 and the entries relating thereto, the following shall be substituted, namely:— "--- | Malonic acid, its salts and esters : 2917 19 21 | ---- | Malonic acid | kg. | 7.5% | - 2917 19 22 | ---- | Diethyl malonate | kg. | 5% | - 2917 19 29 | ---- | Other | kg. | 7.5% | -"; (b) | for the entry in column (2) occurring against tariff item 2917 19 70, the entry "--- Ethoxy methylene malonate" shall be substituted; (v) | in heading 2918,— (a) | after tariff item 2918 30 60 and the entries relating thereto, the following shall be inserted, namely:— "2918 30 70 | --- | Methyl alpha-phenylacetoacetate | kg. | 7.5% | -"; (b) | after tariff item 2918 99 30 and the entries relating thereto, the following shall be inserted, namely:— "2918 99 40 | --- | P-2-P methyl glycidic acid and its esters | kg. | 7.5% | -"; (vi) | in heading 2922,— (a) | after tariff item 2922 19 19 and the entries relating thereto, the following shall be inserted, namely:— "2922 19 30 | --- | DL-2 Aminobutanol | kg. | 5% | -"; (b) | for tariff item 2922 43 00 and the entries relating thereto, the following shall be substituted, namely:— "2922 43 | -- | Anthranilic acid and its salts: 2922 43 10 | --- | Anthranilic acid | kg. | 7.5% | - 2922 43 90 | --- | Other | kg. | 7.5% | -"; (vii) | in heading 2924, for tariff item 2924 29 90 and the entries relating thereto, the following shall be substituted, namely:— "--- Other: 2924 29 91 | ---- | Alpha-phenylacetoacetamide | kg. | 7.5% | - 2924 29 99 | ---- | Other | kg. | 7.5% | -"; (viii) | in heading 2927, after tariff item 2927 00 10 and the entries relating thereto, the following shall be inserted, namely:— "2927 00 20 | --- | Azobisisobutyronitrile (AIBN) | kg. | 7.5% | -"; (ix) | in heading 2932,— (a) | after tariff item 2932 20 30 and the entries relating thereto, the following shall be inserted, namely:— "2932 20 40 | --- | Gibberellic acid | kg. | 5% | - 2932 20 50 | --- | Aceto bntvrolactone | kg. | 5% | -"; (b) | after tariff item 2932 99 20 and the entries relating thereto, the following shall be inserted, namely:— "2932 99 30 | --- | Artemisinin | kg. | 5% | - 2932 99 40 | --- | 3,4-MDP-2-P methyl glycidic acid | kg. | 7.5% | - 2932 99 50 | --- | 3,4-MDP-2-P methyl glycidate | kg. | 7.5% | -"; (x) | in heading 2933,— (a) | for tariff item 2933 32 10 and the entries relating thereto, the following shall be substituted, namely:— "2933 32 20 | --- | Piperidine | kg. | 7.5% | - 2933 32 30 | --- | Mepiquate chloride | kg. | 7.5% | -"; (b) | for the entry in column (2) occurring against tariff item 2933 37 00, the entry -- N-Phenethyl- 4-piperidone (NPP)" shall be substituted; (c) | after tariff item 2933 39 60 and the entries relating thereto, the following shall be inserted, namely:— "2933 39 70 | --- | 4-Piperidone | kg. | 7.5% | - 2933 39 80 | --- | 1-Boc-4- Piperidone | kg | 7.5% | -"; (d) | for tariff item 2933 39 90 and the entries relating thereto, the following shall be substituted, namely:— --- | Other: 2933 39 91 | ---- | Norfentanyl | kg. | 7.5% | - 2933 39 99 | ---- | Other | kg. | 7.5% | -"; (xi) | in heading 2934, after tariff item 2934 99 40 and the entries relating thereto, the following shall be inserted, namely:— "2934 99 50 | --- | Thymidine | kg. | 5% | -"; (xii) | in heading 2939,— (a) | for tariff items 2939 41 00 to 2939 42 00 and the entries relating thereto, the following shall be substituted, namely:— "2939 41 | -- | Ephedrine and its salts : 2939 41 10 | --- | Ephedrine | kg. | 7.5% | 10% 2939 41 90 | --- | Other | kg. | 7.5% | 10% 2939 42 | -- | Pseudoephedrine (INN) and its salts : 2939 42 10 | --- | Pseudoephedrine (INN) | kg. | 7.5% | 10% 2939 42 90 | --- | Other | kg. | 7.5% | 10%"; (b) | for tariff item 2939 44 00 and the entries relating thereto, the following shall be substituted, namely:— "2939 44 | -- | Norephedrine and its salts : 2939 44 10 | --- | Norephedrine | kg. | 7.5% | - 2939 44 90 | --- | Other | kg. | 7.5% | -"; (c) | for tariff item 2939 63 00 and the entries relating thereto, the following shall be substituted, namely:— "2939 63 | -- | Lysergic acid and its salts : 2939 63 10 | --- | Lysergic acid | kg. | 7.5% | - 2939 63 90 | --- | Other | kg. | 7.5% | -"; (12) in Chapter 33, in heading 3302, for tariff items 3302 10 10 to 3302 10 90 and the entries relating thereto, the following shall be substituted, namely:— "--- | Synthetic flavouring essences : 3302 10 11 | ---- | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 °C | kg. | 20% | - 3302 10 19 | ---- | Other | kg. | 10% | - --- | Other : 3302 10 91 | ---- | Compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 % vol., determined at 20 C | kg. | 20% | - 3302 10 99 | ---- | Other | kg. | 10% | -"; (13) in Chapter 39, in heading 3923, for tariff item 3923 29 90 and the entries relating thereto, the following shall be substituted, namely:— "--- | Other: 3923 29 91 | ---- | Biodegradable | kg. | 15% | - 3923 29 99 | ---- | Other | kg. | 15% | -"; (14) in Chapter 41,— (i) | in heading 4104, for tariff items 4104 11 00 to 4104 19 00 and the entries relating thereto, the following shall be substituted, namely:— "4104 11 | -- | Full grains, unsplit; grain splits : 4104 11 10 | --- | Wet blues | kg. | Free | - 4104 11 90 | --- | Other | kg. | 10% | - 4104 19 | -- | Other : 4104 19 10 | --- | Wet blues | kg. | Free | - 4104 19 90 | --- | Other | kg. | 10% | -"; (ii) | in heading 4105, for tariff item 4105 10 00 and the entries relating thereto, the following shall be substituted, namely:— "4105 10 | - | In the wet state (including wet-blue): 4105 10 10 | -- | Wet blues | kg. | Free | - 4105 10 90 | --- | Other | kg. | 10% | -"; (iii) | in heading 4106,- (a) | for tariff item 4106 21 00 and the entries relating thereto, the following shall be substituted, namely:— "4106 21 | -- | In the wet state (including wet-blue) : 4106 21 10 | --- | Wet blues | kg. | Free | - 4106 21 90 | --- | Other | kg. | 10% | -"; (b) | for tariff item 4106 31 00 and the entries relating thereto, the following shall be substitute, namely:— "4106 31 | -- | In the wet state (including wet-blue) : 4106 31 10 | --- | Wet blues | kg. | Free | - 4106 31 90 | --- | Other | kg. | 10% | -"; (c) | for tariff item 4106 91 00 and the entries relating thereto, the following shall be substitute, namely:— "4106 91 | -- | In the wet state (including wet-blue) : 4106 91 10 | --- | Wet blues | kg. | Free | - 4106 91 90 | --- | Other | kg. | 10% | -"; (15) in Chapter 47, in heading 4702, for tariff item 4702 00 00 and the entries relating thereto, the following shall be substituted, namely:— "4702 | CHEMICAL WOOD PULP, DISSOLVING GRADES 4702 00 | - | Chemical wood pulp, dissolving grades : 4702 00 10 | --- | Rayon grade wood pulp | kg. | 2.5% | - 4702 00 90 | --- | Other | kg. | 5% | -"; (16) in Chapter 48, in heading 4823, after tariff item 4823 90 30 and the entries relating thereto, the following shall be inserted, namely:— "4823 90 40 | --- | Kites | kg. | 20% | -"; (17) in Chapter 73,— (i) | in heading 7305,— (a) | for tariff items 7305 11 19 to 7305 11 29 and the entries relating thereto, the following shall be substituted, namely:— "7305 11 19 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, of iron : 7305 11 31 | ---- | Clad, plated or coated | kg. | 15% | - 7305 11 39 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, other : 7305 1141 | ---- | Clad, plated or coated | kg. | 15% | - 7305 11 49 | ---- | Other | kg. | 15% | -"; (b) | for tariff items 7305 12 19 to 7305 12 29 and the entries relating thereto, the following shall be substituted, namely:— "7305 12 19 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, of iron : 7305 12 31 | ---- | Clad, plated or coated | kg. | 15% | - 7305 12 39 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, other : 7305 12 41 | ---- | Clad, plated or coated | kg. | 15% | - 7305 12 49 | ---- | Other | kg. | 15% | -"; (c) | for tariff items 7305 19 19 to 7305 19 29 and the entries relating thereto, the following shall be substituted, namely:— "7305 19 19 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, of iron : 7305 19 31 | ---- | Clad, plated or coated | kg. | 15% | - 7305 19 39 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, other : 7305 19 41 | ---- | Clad, plated or coated | kg. | 15% | - 7305 19 49 | ---- | Other | kg. | 15% | -"; (d) | for tariff items 7305 31 10 to 7305 31 90 and the entries relating thereto, the following shall be substituted, namely:— "--- | Galvanised : 7305 31 11 | ---- | Of iron | kg. | 15% | - 7305 31 19 | ---- | Other | kg. | 15% | - --- | Non-galvanised, of iron : 7305 31 21 | ---- | Clad, plated or coated | kg. | 15% | - 7305 31 29 | ---- | Other | kg. | 15% | - --- | Non-galvanised, other : 7305 31 31 | ---- | Clad, plated or coated | kg. | 15% | - 7305 31 39 | ---- | Other | kg. | 15% | -"; (e) | for tariff items 7305 39 10 to 7305 39 90 and the entries relating thereto, the following shall be substituted, namely:— "--- | Galvanised: 7305 39 11 | ---- | Of iron | kg. | 15% | - 7305 39 19 | ---- | Other | kg. | 15% | - --- | Non-galvanised, of iron : 7305 39 21 | ---- | Clad, plated or coated | kg. | 15% | - 7305 39 29 | ---- | Other | kg. | 15% | - --- | Non-galvanised, other: 7305 39 31 | ---- | Clad, plated or coated | kg. | 15% | - 7305 39 39 | ---- | Other | kg. | 15% | -"; (ii) | in heading 7306, for tariff items 7306 19 19 to 7306 19 29 and the entries relating thereto, the following shall be substituted, namely:— "7306 19 19 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, of iron : 7306 19 31 | ---- | Clad, plated or coated | kg. | 15% | - 7306 19 39 | ---- | Other | kg. | 15% | - --- | Non-galvanised pipes, other : 7306 19 41 | ---- | Clad, plated or coated | kg. | 15% | - 7306 19 49 | ---- | Other | kg. | 15% | -"; (18) in Chapter 81, in heading 8101, after tariff item 8101 99 10 and the entries relating thereto, the following shall be inserted, namely:— "8101 99 20 | --- | Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil | kg. | 5% | -"; (19) in Chapter 84,— (i) | in heading 8415, for tariff item 8415 90 00 and the entries relating thereto, the following shall be substituted, namely:— "8415 90 | - | Parts: 8415 90 10 | --- | Separately presented indoor units or outdoor units for split-system air conditioning machines | u | 20% | - 8415 90 90 | --- | Other | kg. | 10% | -"; (ii) | in heading 8421, for tariff item 8421 99 00 and the entries relating thereto, the following shall be substituted, namely:— "8421 99 | -- | Other: 8421 99 10 | --- | Reverse Osmosis (RO) membrane element for household type filters | u | 10% | - 8421 99 90 | --- | Other | u | 7.5% | -"; (20) in Chapter 85,— (i) | in heading 8507, for tariff item 8507 90 10 and the entries relating thereto, the following shall be substituted, namely:— "8507 90 10 | --- | Accumulator cases made of hard rubber | kg. | 10% | - 8507 90 20 | --- | Battery separators | kg. | 5% | -"; (ii) | in heading 8529,— (a) | after tariff item 8529 10 92 and the entries relating thereto, the following shall be inserted, namely:— "8529 10 93 | ---- | Other, for apparatus of headings 8525 to 8527 | u | 10% | -"; (b) | after tariff item 8529 90 20 and the entries relating thereto, the following shall be inserted, namely:— "8529 90 30 | --- | Other, for apparatus of headings 8525 to 8527 | u | 10% | -"; (21) in Chapter 86, in heading 8609, for tariff item 8609 00 00 and the entries relating thereto, the following shall be substituted, namely:— "8609 | CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT 8609 00 | - | Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport: 8609 00 10 | --- | Refrigerated containers | u | 5% | - 8609 00 90 | --- | Other | u | 10% | -".

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