| Sl. No. | HS Code | Description | Margin of Preference (MOP) |
| 1. | 0203.2100 | --Carcasses and half-carcasses | 15% |
| 2. | 0203.2200 | --Hams, shoulders and cuts thereof, with bone in | 15% |
| 3. | 0203.2900 | --Other | 15% |
| 4. | 0206.2100 | --Tongues | 15% |
| 5. | 0206.2200 | --Livers | 15% |
| 6. | 0206.2900 | --Other | 15% |
| 7. | 0206.4100 | --Livers | 15% |
| 8. | 0206.4900 | --Other | 15% |
| 9. | 0207.1400 | --Cuts and offal, frozen : | 15% |
| 10. | 0207.2700 | --Cuts and offal, frozen : | 15% |
| 11. | 0210.1100 | --Hams, shoulders and cuts thereof, with bone in | 15% |
| 12. | 0210.1200 | --Bellies (streaky) and cuts thereof | 15% |
| 13. | 0210.1900 | --Other | 15% |
| 14. | 0210.2000 | -Meat of bovine animals | 15% |
| 15. | 0302.1100 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) : | 20% |
| 16. | 0302.1200 | --Pacific Salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhyncus keta, | 20% |
| 17. | 0302.6990 | --- Other | 20% |
| 18. | 0303.1100 | --Sockeye salmon (red salmon) (Oncorhyncus nerka) | 20% |
| 19. | 0303.1900 | --Other | 20% |
| 20. | 0303.2100 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, | 20% |
| 21. | 0303.2200 | --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 20% |
| 22. | 0303.7100 | --Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 20% |
| 23. | 0303.7400 | --Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 20% |
| 24. | 0303.7700 | Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) | 20% |
| 25. | 0303.7800 | --Hake (Merluccius spp., Urophycis spp.) : | 20% |
| 26. | 0303.7910 | --- Hilsa | 20% |
| 27. | 0303.7920 | --- Dara | 20% |
| 28. | 0303.7930 | --- Ribbon fish | 20% |
| 29. | 0303.7940 | --- Seer | 20% |
| 30. | 0303.7950 | --- Pomfret (white or silver or black) | 20% |
| 31. | 0303.7960 | --- Ghole | 20% |
| 32. | 0303.7970 | --- Threadfin | 20% |
| 33. | 0303.7980 | --- Croacker, Grouper, Hounder | 20% |
| 34. | 0303.7991 | ---- Edible fishmaws of wild life | 20% |
| 35. | 0303.7992 | ---- Edible shark fins of wild life | 20% |
| 36. | 0303.7999 | ---- Other | 20% |
| 37. | 0303.8010 | --- Egg or egg yolk of fish including shrimps | 20% |
| 38. | 0303.8090 | --- Other | 20% |
| 39. | 0304.1000 | -Fresh or chilled | 20% |
| 40. | 0304.2010 | Hilsa | 20% |
| 41. | 0304.2020 | Shark | 20% |
| 42. | 0304.2030 | Seer | 20% |
| 43. | 0304.2040 | Tuna | 20% |
| 44. | 0304.2050 | Cuttlefish | 20% |
| 45. | 0304.2090 | Other | 20% |
| 46. | 0304.9000 | -Other | 20% |
| 47. | 0305.2000 | -Livers and roes of fish, dried, smoked, salted or in brine | 20% |
| 48. | 0305.3000 | -Fish fillets, dried, salted or in brine, but not smoked | 20% |
| 49. | 0305.4100 | --Pacific salmon (Onccorhyncus nerka, Oncorhychus gorbuscha, Oncorhyncus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhyncus rhodurus Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 20% |
| 50. | 0305.4900 | --Other | 20% |
| 51. | 0305.5900 | --Other | 20% |
| 52. | 0305.6990 | ---Other | 20% |
| 53. | 0306.1311 | ---- AFD Shrimp | 20% |
| 54. | 0306.1319 | ---- Other | 20% |
| 55. | 0306.1320 | --- Prawns | 20% |
| 56. | 0306.1400 | --Crabs | 20% |
| 57. | 0307.2100 | --Live, fresh or chilled | 20% |
| 58. | 0307.2900 | --Other | 20% |
| 59. | 0307.3910 | --- Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) | 20% |
| 60. | 0307.3990 | --- Other | 20% |
| 61. | 0307.5900 | --Other | 20% |
| 62. | 0307.9100 | --Live, fresh or chilled | 20% |
| 63. | 0307.9990 | --- Other | 20% |
| 64. | 0710.3000 | -Spinach, New Zealand spinach and orache spinach (garden spinach) | 20% |
| 65. | 1601.0000 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 15% |
| 66. | 1602.1000 | -Homogenized preparations | 15% |
| 67. | 1602.3100 | --Of turkeys | 15% |
| 68. | 1602.3200 | --Of fowls of the species Gallus domesticus: | 15% |
| 69. | 1602.3900 | --Other | 15% |
| 70. | 1602.4100 | --Hams and cuts thereof | 15% |
| 71. | 1602.4900 | --Other, including mixtures | 15% |
| 72. | 1602.5000 | -Of bovine animals | 15% |
| 73. | 1604.1100 | --Salmon: | 20% |
| 74. | 1604.1310 | --- Sardines, sardinella and brisling | 20% |
| 75. | 1604.1320 | --- Sprats | 20% |
| 76. | 1604.1500 | --Mackerel | 20% |
| 77. | 1604.1600 | --Anchovies: | 20% |
| 78. | 1604.1900 | --Other: | 20% |
| 79. | 1604.2000 | -Other prepared or preserved fish | 20% |
| 80. | 1605.1000 | -Crab | 20% |
| 81. | 1605.2000 | - Shrimps and prawns | 20% |
| 82. | 1605.9010 | --- Clams | 20% |
| 83. | 1605.9020 | --- Squid, octopus and cuttlefish | 20% |
| 84. | 1605.9030 | --- Oysters | 20% |
| 85. | 1605.9090 | --- Other | 20% |
| 86. | 2005.7000 | -Olives | 20% |
| 87. | 2301.2011 | In powder form | 20% |
| 88. | 2309.1000 | -Dog or cat food, put up for retail sale | 15% |
| 89. | 2501.0020 | Rock salt | 20% |
| 90. | 2603.0000 | Copper ores and concentrates | 10% |
| 91. | 2801.2000 | -Iodine | 20% |
| 92. | 2827.6010 | --Potassium iodide | 20% |
| 93. | 2829.9030 | Iodates and periodates | 20% |
| 94. | 2836.9100 | --Lithium carbonates | 20% |
| 95. | 2839.1900 | --Other | 20% |
| 96. | 2841.7020 | Sodium molybdate | 20% |
| 97. | 2848.0090 | --- Other | 20% |
| 98. | 2906.1400 | --Terpineols | 20% |
| 99. | 2915.3920 | Bornyl acetate and iso bornyl acetate | 20% |
| 100. | 2915.3930 | Linalyl acetate | 20% |
| 101. | 2915.3950 | Phenyl propyl acetate | 20% |
| 102. | 2915.3960 | Terpinyl acetate | 20% |
| 103. | 2915.7030 | Glycerol monostearate | 20% |
| 104. | 3104.3000 | -Potassium sulphate | 20% |
| 105. | 3105.9010 | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | 20% |
| 106. | 3105.9090 | Other | 20% |
| 107. | 3402.9011 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 108. | 3402.9012 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 109. | 3402.9019 | Other except laundry soap | 20% |
| 110. | 3402.9041 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 111. | 3402.9042 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 112. | 3402.9049 | Other except laundry soap | 20% |
| 113. | 3402.9051 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 114. | 3402.9052 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 115. | 3402.9059 | Other except laundry soap | 20% |
| 116. | 3402.9091 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 117. | 3402.9092 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents except laundry soap | 20% |
| 118. | 3402.9099 | Other except laundry soap | 20% |
| 119. | 4104.1100 | --Full grains, unsplit; grain splits | 50% |
| 120. | 4104.1900 | --Other | 50% |
| 121. | 4104.4100 | --Full grains, unsplit; grain splits | 50% |
| 122. | 4104.4900 | --Other | 50% |
| 123. | 4107.9200 | --Grains split | 50% |
| 124. | 4303.1020 | Of animals covered under Convention on CITES), other than those of Tariff Item 4303 10 10 | 50% |
| 125. | 4303.1090 | Other | 50% |
| 126. | 4408.1010 | ---- Sheets for plywood | 20% |
| 127. | 4408.1020 | ---- Oak wood veneer | 20% |
| 128. | 4408.1030 | ---- Veneer sheets, for match boxes and match splints | 20% |
| 129. | 4410.3110 | ---- Plain particle boards | 20% |
| 130. | 4410.3120 | ---- Insulation board and hardboard | 20% |
| 131. | 4410.3130 | ---- Veneered particle board, not having decorative veneers on any face | 20% |
| 132. | 4410.3190 | Other | 20% |
| 133. | 4410.3210 | ---- Plain particle boards | 20% |
| 134. | 4410.3220 | ---- Insulation board and hardboard | 20% |
| 135. | 4410.3230 | ---- Veneered particle board, not having decorative veneers on any face | 20% |
| 136. | 4410.3290 | Other | 20% |
| 137. | 4411.1110 | ---- Hardboard | 20% |
| 138. | 4411.1190 | Other | 20% |
| 139. | 4411.1910 | ---- Hardboard | 20% |
| 140. | 4411.1990 | Other | 20% |
| 141. | 4411.2110 | ---- Insulation board | 20% |
| 142. | 4411.2190 | Other | 20% |
| 143. | 4411.2910 | ---- Insulation board | 20% |
| 144. | 4411.2990 | Other | 20% |
| 145. | 4411.3110 | ---- Insulation board | 20% |
| 146. | 4411.3190 | Other | 20% |
| 147. | 4411.3910 | ---- Insulation board | 20% |
| 148. | 4411.3990 | Other | 20% |
| 149. | 4412.1910 | ---- Decorative plywood | 20% |
| 150. | 4412.1930 | ---- Marine and aircraft plywood | 20% |
| 151. | 4412.1940 | ---- Cuttings and trimmings of plywood of width not exceeding 5 cm | 20% |
| 152. | 4412.1990 | Other | 20% |
| 153. | 4415.2000 | -Pallets, box pallets and other load boards; pallet collars: | 20% |
| 154. | 4418.1000 | -Windows, french windows and their frames | 20% |
| 155. | 4418.2010 | ---- Flush doors | 20% |
| 156. | 4418.2020 | ---- Frames and thresholds of flush doors | 20% |
| 157. | 4418.2090 | Other | 20% |
| 158. | 4421.9011 | ----For cotton machinery | 20% |
| 159. | 4421.9012 | ----For jute machinery | 20% |
| 160. | 4421.9013 | ----For silk regenerated and synthetic fibres machinery | 20% |
| 161. | 4421.9014 | ----For other machinery | 20% |
| 162. | 4421.9019 | Other | 20% |
| 163. | 4421.9020 | ----Wood paving blocks | 20% |
| 164. | 4421.9050 | ----Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures | 20% |
| 165. | 4421.9070 | ---Articles of densified wood not elsewhere included or specified | 20% |
| 166. | 47032100 | coniferous | 20% |
| 167. | 47032900 | non-Coniferous | 20% |
| 168. | 48010010 | glazed | 20% |
| 169. | 48010090 | other | 20% |
| 170. | 4823.9013 | Packing and wrapping paper | 20% |
| 171. | 4823.9014 | Paper for cigarette filter tips | 20% |
| 172. | 4823.9016 | Patterns made of papers for leather footwear, leather garments and goods | 20% |
| 173. | 4823.9019 | Decorative laminates | 20% |
| 174. | 5101.1100 | Shorn wool | 20% |
| 175. | 5103.1010 | Noils of wool | 20% |
| 176. | 5103.1090 | Other | 20% |
| 177. | 7204.2190 | Other | 20% |
| 178. | 8904.0000 | Tugs and pusher craft. | 20% |
