The renewed Basic Custom Duty (BCD) increased from 30% to 100% for shelled walnuts, and entered into force with immediate effect.
| HS Code | Product | Previous BCD | Current BCD |
| 0802 3200 | Walnuts, shelled | 30.00% | 100.00% |
However, both walnuts in-shell and shelled under HS Codes 0802 3100 and 0802 3200, respectively, are exempted from Social Welfare Surcharge (SWS) of 10% of BCD, and shelled almonds under HS Code 0802 1200 are also exempted from SWS levy by notification No. 09/2020, issued on February 2, 2020.
