HS Code Range: 9901.00.00 to 9999.00.00
Purpose: Internal classification codes used by Indian Customs for temporary, experimental, or special exemptions, budget notifications, or national trade control measures.

🔹 Key Highlights of Chapter 99:

1. NOT regular HSN classifications
   
   

   • These codes are country-specific and used only by customs authorities.
     
     

   • They help enforce notifications, quotas, exemptions, or national security measures.
     
     

2. Common usages of Chapter 99 codes include:
   
   

   • Budgetary concessions: Temporary tax benefits announced in annual Union Budget
     
     

   • Special Economic Zones (SEZ) or Export Promotion Capital Goods (EPCG) schemes
     
     

   • Import Monitoring Systems (IMS)
     
     

   • Goods under Anti-Dumping Duty (ADD) or Safeguard Duty
     
     

3. Examples:
   
   

   • 9901.00.00 Special exemption under Section 25 of the Customs Act
     
     

   • 9910.00.00 For Anti-Dumping notifications
     
     

   • 9999.00.00 National use catch-all (customs/internal systems)