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HSN Code 2922: Oxygen-function amino-compounds

HSN 2922 covers oxygen-function amino-compounds. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 5% / 7.5%. Export policy: Free; RoDTEP 0.7–1% of FOB value. The heading has 62 eight-digit tariff items.

Checked against the official files on 2 October 202662 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 duty5% / 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%

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 2922

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.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
2922 11 10MonoethanolamineMonoethanolamine and its salts7.5%Free0.7%
2922 11 90OtherMonoethanolamine and its salts7.5%Free0.7%
2922 12 00Diethanolamine and its salts7.5%Free0.7%
2922 14 00Dextropropoxyphene (INN) and its salts7.5%Free0.7%
2922 15 00Triethanolamine7.5%Free0.7%
2922 16 00Diethanolammonium perfluorooctane sulphonate7.5%Free0.7%
2922 17 10MethyldiethanolamineMethyldiethanolamine and ethyldiethanolamine7.5%Free0.7%
2922 17 20EthyldiethanolamineMethyldiethanolamine and ethyldiethanolamine7.5%Free0.7%
2922 18 002-(N, N-Diisopropylamino)ethanol7.5%Free0.7%
2922 19 11N,N-Dimethyl-2-aminoethanol and its protonated salts7.5%Finance Act 2025——
2922 19 12N,N-Diethyl-2-aminoethanol and its protonated salts7.5%Finance Act 2025——
2922 19 132-Hydroxy N,N-Diisopropyl ethylamine7.5%Finance Act 2025——
2922 19 19Other7.5%Finance Act 2025——
2922 19 30DL-2 Aminobutanol5%Finance Act 2026——
2922 19 90OtherOther7.5%Free0.8%
2922 21 10Amino-g-acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 20Amino-j-acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 301-amino-2-naphthol-4-sulphonic acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 40Gamma acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 50J acid (2-amino-5-naphthol-7-sulphonic acid)Aminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 60H acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 70Ortho phenyl sulphonyl H-acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 80Chicago acidAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 21 90OtherAminohydroxynaphthalene sulphonic acids and their salts7.5%Free0.7%
2922 29 112-amino 4-nitrophenol2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol7.5%Free0.7%
2922 29 12Meta aminophenol2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol7.5%Free0.7%
2922 29 13Para aminophenol2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol7.5%Free0.7%
2922 29 14Meta diethyl amino-phenol2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol7.5%Free0.7%
2922 29 212-amino-1-phenol-4-sulphonic acid2-amino-1-phenol-4-sulphonic acid, 6-nitro-O- aminophenol-4-s ulphonic acid, Phenyl gamma acid (phenyl…7.5%Free0.7%
2922 29 226-nitro-O-aminophenol-4-sulphonic acid2-amino-1-phenol-4-sulphonic acid, 6-nitro-O- aminophenol-4-s ulphonic acid, Phenyl gamma acid (phenyl…7.5%Free0.7%
2922 29 23Phenyl gamma acid (phenyl 2-amino-naphtho l-6-sulphonic acid)2-amino-1-phenol-4-sulphonic acid, 6-nitro-O- aminophenol-4-s ulphonic acid, Phenyl gamma acid (phenyl…7.5%Free0.7%
2922 29 24Phenyl J acid (phenyl-2-amino-8 naphtho l-7-sulphonic acid)2-amino-1-phenol-4-sulphonic acid, 6-nitro-O- aminophenol-4-s ulphonic acid, Phenyl gamma acid (phenyl…7.5%Free0.7%
2922 29 25S acid, peri acid (1-amino-8-naphtho l-4-4-sulphoxinic acid, 1-naphthylamine-8-sulphonic acid)2-amino-1-phenol-4-sulphonic acid, 6-nitro-O- aminophenol-4-s ulphonic acid, Phenyl gamma acid (phenyl…7.5%Free0.7%
2922 29 26Meta-phenylene diamine-4-sulphonic acid2-amino-1-phenol-4-sulphonic acid, 6-nitro-O- aminophenol-4-s ulphonic acid, Phenyl gamma acid (phenyl…7.5%Free0.7%
2922 29 31N-methyl-para-aminophenol sulphate (motol)N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine…7.5%Free0.8%
2922 29 322, 5 dimethoxy anilineN-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine…7.5%Free0.8%
2922 29 34Para cresidineN-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine…7.5%Free0.8%
2922 29 35Picramic acid (T-grade)N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine…7.5%Free0.8%
2922 29 36Para cresidine ortho sulphonic acidN-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine…7.5%Free0.8%
2922 29 90OtherN-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine…7.5%Free0.8%
2922 31 00Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof7.5%Free0.7%
2922 39 00Other7.5%Free0.7%
2922 41 00Lysine and its esters; salts thereof7.5%Free0.7%
2922 42 10Glutamic acidGlutamic acid and its salts7.5%Free0.7%
2922 42 20Monosodium glutamateGlutamic acid and its salts7.5%Free0.7%
2922 42 90OtherGlutamic acid and its salts7.5%Free0.7%
2922 43 10Anthranilic acid7.5%Finance Act 2026——
2922 43 90Other7.5%Finance Act 2026——
2922 44 00Tilidine (INN) and its salts7.5%Free0.7%
2922 49 10Amino acetic acid (glycine)Other7.5%Free0.7%
2922 49 20N-methyl taurineOther7.5%Free0.7%
2922 49 90OtherOther7.5%Free0.7%
2922 50 11Para-amino-salicylic acidPara-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl…7.5%Free0.7%
2922 50 12Methyl anthranilatePara-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl…7.5%Free0.7%
2922 50 13Procaine hydrochloridePara-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl…7.5%Free0.7%
2922 50 14Amino anisic acid anilidePara-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl…7.5%Free0.7%
2922 50 15L-tyrosine (p-hydroxyphenyl amine)Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl…7.5%Free0.7%
2922 50 21FrusemideFrusemide, aminodial, N-acetyl anthranilic acid, domperidone7.5%Free0.8%
2922 50 22AminodialFrusemide, aminodial, N-acetyl anthranilic acid, domperidone7.5%Free0.8%
2922 50 23N-acetyl anthranilic acidFrusemide, aminodial, N-acetyl anthranilic acid, domperidone7.5%Free0.8%
2922 50 24DomperidoneFrusemide, aminodial, N-acetyl anthranilic acid, domperidone7.5%Free1%
2922 50 90OtherFrusemide, aminodial, N-acetyl anthranilic acid, domperidone7.5%Free0.8%

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 2922

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 2922

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.

Also named in the Finance Act 2024

The Finance Act 2024 mentions this heading in its Schedule to the Customs Tariff Act (a note, a description or a new tariff item). Check the Act if the wording of a tariff line matters to your classification.

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 2922

Under Schedule 2 of ITC(HS) 2022 the 62 tariff items are marked: 55 Free, 7 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 55 of the 62 tariff items, at 0.7–1% 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 2922 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 5% / 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 2922 are marked: 55 Free, 7 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 55 tariff items of heading 2922 at 0.7–1% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 2922 has 62 eight-digit tariff items in the Customs Tariff, from 2922 11 10 to 2922 50 90. GST returns and shipping documents use these eight-digit codes.