Notification No. 26/2020-Cus dated 02.06.2020 has been issued changing the Basic Customs Duty (BCD) rate on Lentils (Masur) w.e.f 2nd June 2020. Certain clarifications have been sought on the period of applicability of the changes.
It is clarified that as per the above notification, the basic customs duty on imports of Lentils (Masur) has been reduced as below: –
Table
| Description | From | To |
| (1) | (2) | (3) |
| Lentils (Masur) [HS 0713 40 00] imported from any country other than the USA | 30% | 10% |
| Lentils (Masur) [HS 071340 00] originating in or exported from the USA | 50% | 30% |
The reduced customs duty rate shall apply during the period from 2nd June 2020 to 31st August 2020. With effect from 1st September 2020, the rate as indicated in column (2) of the Table above shall apply.
