HS 4421 20 00Coffins

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free under DGFT 54/2015-2020 of 9 Feb 2022.

The rules that set it now

History

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

• RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

• Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*THE EXPORT POLICY AS STIPULATED IN COLUMN 5 AGAINST S.NO 188 OF CHAPTER 44 OF SCHEDULE-2 OF ITC (HS) EXPORT POLICY, 2018 ON PROHIBITION FOR EXPORT OF RED SANDERS WOOD IN LOG FORM HAS BEEN RELAXED FOR EXPORT OF 810.1894 MT OF RED SANDERS WOOD FALLEN DUE TO CYCLONE FROM PARALAKHEMUNDI FOREST DIVISION BY THE FOREST, ENVIRONMENT & CLIMATE CHANGE DEPARTMENT, GOVERNMENT OF ODISHA FOR WHICH THEY SHALL FINALIZE THE MODALITIES FOR EXPORT OF THE RED SANDERS HEART WOOD IN LOG FORM AND SHALL COMPLETE THE WHOLE PROCESS OF EXPORT LATEST BY 06-10-2023.OTHER PROVISIONS OF NOTF NO. 35/2015-20 DTD 07.10.2021 SHALL REMAIN UNCHANGED.(REFER DGFT NOTF NO.35/2015-20 AND S.O 4141 (E) BOTH DTD 07.10.2021 ALONGWITH DGFT NOTF NO 44/2015-2020 DTD 17-11-2022)*AS PER SR. NO.189 OF SCH 2 OF ITC HS OF ITC HS EXPORT POLICY;EXPORT OF VALUE ADDED PRODUCTS OF RED SANDERS WOOD SUCH AS CHIPS, POWDER, EXTRACTS DYES, MUSICAL INSTRUMENTS, PARTS OF MUSICAL INSTRUMENT, FURNITURE, PARTS OF VARIOUS SIZES OF FURNITURE (MAXIMUM CROSS SECTION: SIZES: 15 CM X 15 CM; PLANKS: 20 CM X 7.5 CM AND MAXIMUM LENGTH 2.5 MTRS), TOYS, DOLLS & OTHER HANDICRAFTS MADE FROM RED SANDERS WOOD PROCURED FROM LEGAL SOURCES (I) FROM CONFISCATED/SEIZED MATERIAL AUCTIONED BY GOVERNMENT AGENCIES; (II) FROM CULTIVATION ORIGIN OBTAINED FROM PRIVATE LAND (INCLUDING PATTALAND);IS RESTRICTED AND PERMITTED UNDER LICENSE SUBJECT TO THE SPECIFIED CONDITIONS /DOCUMENTATION*AS PER S.NO.188 RED SANDERS WOOD IN ANY FORM,WHETHER RAW, PROCESSED OR UNPROCESSED, EXCEPT AT SL. NO 188A OF CULTIVATION ORIGIN OBTAINED FROM PRIVATE LAND INCLUDING PATTALAND AND SI.NO.189 SPECIFIED VALUE ADDED PRODUCTS OF RSW AND OTHER HANDICRAFTS MADE FROM RSW PROCURED FROM LEGAL SOURCES IS PROHIBITED.THE CITES MANAGEMENT AUTHORITY OF INDIA (CITESMA) WILL ALSO PERMIT EXPORT OF SEIZED/CONFISCATED RED SANDERS IN A PHASED MANNER AS PER THE DEMANDS RAISED BY THE STATES, DRI AND CUSTOMS SUBJECT TO FULFILMENT OF CITES AT THE TIME OF EXPORT AND ONLY UP TO A MAXIMUM OF THE AMOUNTS REPORTED TO MOEF&CC BY THE STATES, DRI AND CUSTOMS AS MENTIONED IN ANNEXURE-I (TOTAL QUOTA 13,301.69822 MT).HOWEVER, ONE TIME RELAXATION GRANTED TO GOVT OF ANDHRA PRADESH,DRI,GOVT OF TAMIL NADU,GOVT OF MAHARASHTRA AND GOVT OF KARNATAKA FOR EXPORT OF 8498.095 MTS, 1200 MTS, 299.732 MTS, 83.40 MTS AND 186.588 MTS RESPECTIVELY OF RED SANDERSWOOD (IN LOG FORM) OBTAINED OUT OF CONFISCATED/SEIZED STOCK, EITHER BY ITSELF OR THROUGH ANY ENTITY/ENTITIES SO AUTHORIZED BY THEM WILL CONTINUED TO BE FOLLOWED AS PER NOTFS ISSUED BY DGFT IN THE PAST*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

• Free.