Central Government, being satisfied it is necessary in the public interest, exempts specified goods imported into India from the United Kingdom from customs duty, Agriculture Infrastructure and Development Cess (AIDC), and Health Cess in excess of specified rates, subject to proof of UK origin under the cited Rules of Origin.

• Table I: goods identified by Chapter/heading/sub-heading/tariff item, exempted from duty in excess of the rate in column (4), AIDC in excess of column (5), and Health Cess in excess of column (6).
• Table II: goods exempted from duty (column 4) and AIDC (column 5) in excess of specified rates.
• Table III: goods subject to Tariff Rate Quota (TRQ) treatment — an “in-quota” BCD/AIDC rate applies up to the annual TRQ quantity (column 6); a higher “out-of-quota” rate applies to imports in excess of that quantity, subject to conditions in an Annexure to the notification.

Table I alone lists several thousand tariff line entries (Sl. Nos. 1 onward) spanning numerous chapters of the Customs Tariff Schedule (covering live animals, meat, fish, dairy, vegetables, chemicals, plastics, rubber, textiles, and further chapters). Persons impacted are importers of UK-origin goods under the listed tariff lines, who must produce a Certificate of Origin.