| 0101 | Live asses, mules and hinnies | 0% | Goods |
| 01012100 | Live horses | 5% | Goods |
| 010129 | Live horses | 5% | Goods |
| 0102 | Live bovine animals | 0% | Goods |
| 0103 | Live swine | 0% | Goods |
| 0104 | Live sheep and goats | 0% | Goods |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | 0% | Goods |
| 0106 | Other live animals such as Mammals, Birds, Insects | 0% | Goods |
| 0201 | Meat of bovine animals, fresh or chilled | 0% | Goods |
| 0202 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0202 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0203 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0203 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0204 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0204 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0205 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0205 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0206 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0206 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0207 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0207 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0208 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0208 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0209 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0209 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 0210 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0210 | All goods, other than fresh or chilled, other than pre- packaged and labelled | 0% | Goods |
| 03 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] | 0% | Goods |
| 0301 | Live fish. | 0% | Goods |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0% | Goods |
| 0303 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0303 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0304 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0304 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0305 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0305 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0306 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0306 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0307 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0307 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0308 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0308 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0309 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% | Goods |
| 0309 | All goods, other than fresh or chilled, and other than pre- packaged and labelled | 0% | Goods |
| 0401 | Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk | 0% | Goods |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk | 5% | Goods |
| 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa; Pre- packaged and labelled Curd, Lassi... | 5% | Goods |
| 0403 | Curd, Lassi, Butter milk, other than pre-packaged and labelled | 0% | Goods |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 5% | Goods |
| 0405 | Butter and other fats and oils derived from milk, including ghee; dairy spreads | 5% | Goods |