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HSN Code 2918: Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids

HSN 2918 covers carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is Free / 7.5%. Export policy: Free; RoDTEP 0.7–1.2% of FOB value. The heading has 49 eight-digit tariff items.

Checked against the official files on 2 October 202649 tariff itemsChapter 29 · Organic chemicals
GST rate5% / 18%

The heading is named in 2 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 2 entries
Basic customs dutyFree / 7.5%

Differs by tariff item: see the table. Includes the Finance Act 2025 and 2026 changes.

Customs Tariff · First Schedule · Ch. 29
Import conditionsFSSAI clearance

Food-safety compliance, the shelf-life rule and notified entry points apply.

ITC(HS) Sch. 1 · General Note 4
Export policy · RoDTEPFree · 0.7–1.2%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 2918

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
2918 11 10Lactic acidLactic acid, its salts and esters7.5%Free0.7%
2918 11 20Calcium lactateLactic acid, its salts and esters7.5%Free0.7%
2918 11 90OtherLactic acid, its salts and esters7.5%Free0.7%
2918 12 00Tartaric acid7.5%Free0.7%
2918 13 10Potassium bitartrateSalts and esters of tartaric acid7.5%Free0.7%
2918 13 20Metroprolol tartrateSalts and esters of tartaric acid7.5%Free0.9%
2918 13 90OtherSalts and esters of tartaric acid7.5%Free0.7%
2918 14 00Citric acid7.5%Free0.7%
2918 15 10Potassium citrateSalts and esters of citric acid7.5%Free0.7%
2918 15 20Sodium citrateSalts and esters of citric acid7.5%Free0.7%
2918 15 30Bismuth citrateSalts and esters of citric acidFreeFinance Act 2026Free0.7%
2918 15 40Disodium hydrogen citrateSalts and esters of citric acid7.5%Free0.7%
2918 15 50Ferric ammonium citrateSalts and esters of citric acid7.5%Free0.7%
2918 15 90OtherSalts and esters of citric acid7.5%Free0.7%
2918 16 10Calcium gluconateGluconic acid, its salts and esters7.5%Free0.7%
2918 16 20Ferrous gluconateGluconic acid, its salts and esters7.5%Free0.7%
2918 16 90OtherGluconic acid, its salts and esters7.5%Free0.7%
2918 17 002, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid)7.5%Free0.7%
2918 18 00Chlorobenzilate (ISO)7.5%Free0.7%
2918 19 10Benzeneacetic acid, alpha-hydroxy-alpha-phenyl-Other7.5%Free0.7%
2918 19 20Cholic acidOther7.5%Free0.7%
2918 19 30Ricinoleic acidOther7.5%Free0.7%
2918 19 90OtherOther7.5%Free0.7%
2918 21 10Salicylic acidSalicylic acid and its salts7.5%Free0.7%
2918 21 20Sodium salicylateSalicylic acid and its salts7.5%Free0.7%
2918 21 90OtherSalicylic acid and its salts7.5%Free0.7%
2918 22 00O-Acetylsalicylic acid, its salts and esters7.5%Free1.2%
2918 23 10Methyl salicylateOther esters of salicylic acid and their salts7.5%Free0.7%
2918 23 20Amino salicylateOther esters of salicylic acid and their salts7.5%Free0.7%
2918 23 30SalicylamideOther esters of salicylic acid and their salts7.5%Free0.7%
2918 23 40Benzyl salicylateOther esters of salicylic acid and their salts7.5%Free0.7%
2918 23 90OtherOther esters of salicylic acid and their salts7.5%Free0.7%
2918 29 10Gallic acidOther7.5%Free0.7%
2918 29 20Beta hydroxy napthoic acidOther7.5%Free0.7%
2918 29 30Propyl gallateOther7.5%Free0.7%
2918 29 90OtherOther7.5%Free0.7%
2918 30 10Levulinic acidCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides…7.5%Free0.7%
2918 30 20Ethyl aceto acetate (acetoacetic ester)Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides…7.5%Free0.7%
2918 30 30Nalidixic acidCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides…7.5%Free0.7%
2918 30 40Methyl aceto acetateCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides…7.5%Free0.7%
2918 30 50Fluoro benzoyl butyric acidCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides…7.5%Free0.7%
2918 30 70Methyl alpha-phenylacetoacetate7.5%Finance Act 2026——
2918 30 90OtherCarboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides…7.5%Free0.7%
2918 91 002, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic acid), its salts and esters7.5%Free0.7%
2918 99 10Sodium phenoxy acetateOther7.5%Free0.7%
2918 99 20Methyl (E)-2-[2-(chloro methyl) phenyl]-3- methoxyacrylateOther7.5%Free0.7%
2918 99 30Goods specified in Supplementary Note 3 to this Chapter7.5%Finance Act 2025——
2918 99 40P-2-P methyl glycidic acid and its esters7.5%Finance Act 2026——
2918 99 90Other VIII. —ESTERS OF INORGANIC ACIDS OF NON- METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVESOther7.5%Free0.7%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 2918

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 22229 or 3808 93Gibberellic acid (chapter-wide entry)
18%Schedule II, S. No. 3629All organic chemicals other than giberellic acid (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 2918

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Duty changed by the Finance Act 2025, 2026

One or more tariff lines of this heading were substituted by the Finance Act 2025 and 2026. The table above already shows the amended rate for those lines.

Three conditions at the port for food items

FSS Act compliance before clearance

Import of edible products is allowed only if the consignment meets the quality and packaging requirements of the Food Safety and Standards Act, 2006. Customs clears it after that is ensured.

Shelf life on the day of import

The product must have at least 60% of its original shelf life left, or three months before expiry, whichever is less, worked out from the dates on the label.

Notified food entry points only

Codes of this heading are in List B of Appendix V, so the goods can enter only through the ports, airports, land stations and ICDs in List A.

Export

Export Policy and RoDTEP for HSN 2918

Under Schedule 2 of ITC(HS) 2022 the 49 tariff items are marked: 46 Free, 3 not shown in the Schedule text. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 46 of the 49 tariff items, at 0.7–1.2% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. The food-import conditions above come from its General Notes.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
  5. ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 2918 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is Free / 7.5%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 2918 are marked: 46 Free, 3 not shown in the Schedule text. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 46 tariff items of heading 2918 at 0.7–1.2% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 2918 has 49 eight-digit tariff items in the Customs Tariff, from 2918 11 10 to 2918 99 90. GST returns and shipping documents use these eight-digit codes.