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HSN Code 3002: Human blood

HSN 3002 covers human blood. Notification 9/2025-Central Tax (Rate) names this heading in 9 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 10%. Export policy: Free; RoDTEP 0.5–0.7% of FOB value. The heading has 32 eight-digit tariff items.

Checked against the official files on 2 October 202632 tariff itemsChapter 30 · Pharmaceutical products
GST rate5% / 18%

The heading is named in 9 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 9 entries
Basic customs duty10%

Standard rate on all 32 tariff items.

Customs Tariff · First Schedule · Ch. 30
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.5–0.7%

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 3002

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: Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and other similar products; cell cultures, whether or not modified;.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
3002 12 10For diphtheriaAntisera and other blood fractions10%Free0.5%
3002 12 20For tetanusAntisera and other blood fractions10%Free0.5%
3002 12 30For rabiesAntisera and other blood fractions10%Free0.5%
3002 12 40For snake venomAntisera and other blood fractions10%Free0.5%
3002 12 90OtherAntisera and other blood fractions10%Free0.5%
3002 13 00Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale10%Free0.5%
3002 14 00Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale10%Free0.5%
3002 15 00Immunological products, put up in measured doses or in forms or packings for retail sale10%Free0.5%
3002 41 11Cholera and typhoidSingle vaccines for10%Free0.7%
3002 41 12HepatitisSingle vaccines for10%Free0.7%
3002 41 13TetanusSingle vaccines for10%Free0.7%
3002 41 14PolioSingle vaccines for10%Free0.7%
3002 41 15TuberculosisSingle vaccines for10%Free0.7%
3002 41 16RabiesSingle vaccines for10%Free0.7%
3002 41 17Japanese encephalitisSingle vaccines for10%Free0.7%
3002 41 18Whopping cough (pertussis)Single vaccines for10%Free0.7%
3002 41 19OtherSingle vaccines for10%Free0.7%
3002 41 21Diphtheria, pertussis and tetanus (DPT)Mixed vaccines for10%Free0.7%
3002 41 22Diphtheria and tetanus (DT)Mixed vaccines for10%Free0.7%
3002 41 23Measles, mumps and rubella (MMR)Mixed vaccines for10%Free0.7%
3002 41 24Typhoid-paratyphoid (TAB)Mixed vaccines for10%Free0.7%
3002 41 25Typhoid-paratyphoid-cholera (TABC)Mixed vaccines for10%Free0.7%
3002 41 29OtherMixed vaccines for10%Free0.7%
3002 42 00Vaccines for veterinary medicine10%Free0.7%
3002 49 10Cultures of micro-organisms (excluding yeast)Other kg. 10% 10%10%Free0.7%
3002 49 20ToxinsOther kg. 10% 10%10%Free0.7%
3002 49 90OtherOther kg. 10% 10%10%Free0.7%
3002 51 00Cell therapy products10%Free0.7%
3002 59 00Other10%Free0.7%
3002 90 10Human bloodOther10%Free0.7%
3002 90 20Animal blood prepared for therapeutic, prophylactic or diagnostic usesOther10%Free0.7%
3002 90 90OtherOther10%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 3002

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. 2313002Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified
5%Schedule I, S. No. 2323002, 3006Animal or Human Blood Vaccines
5%Schedule I, S. No. 2242906 11 10, 30, 3301Following goods from Natural Menthol namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil), (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO), (e) Spearmint oil (f) Mentha piperita oil (chapter-wide entry)
5%Schedule I, S. No. 22530Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts (chapter-wide entry)
5%Schedule I, S. No. 22630 or any ChapterAll Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other Central Tax (Rate) dated 17th September, 2025] (chapter-wide entry)
5%Schedule I, S. No. 22730Diagnostic kits for detection of all types of hepatitis (chapter-wide entry)
5%Schedule I, S. No. 22830Medicaments (including veterinary medicaments) used in bio-chemic systems (chapter-wide entry)
5%Schedule I, S. No. 22930Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia (chapter-wide entry)
18%Schedule II, S. No. 3829061190, 30, 3301Following goods made from other than natural menthol, namely:- (a) Menthol and menthol crystals, (b) Peppermint (Mentha Oil) (c) Fractionated / de-terpenated mentha oil (DTMO) (d) De-mentholised oil (DMO) (e) Spearmint oil (f) Mentha piperita oil (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 3002

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.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 3002

Under Schedule 2 of ITC(HS) 2022 the 32 tariff items are marked: 32 Free. “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 32 of the 32 tariff items, at 0.5–0.7% 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. Check it before you place an order.
  • 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 2025, with the First Schedule amendments of 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.

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 3002 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 10%. 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 3002 are marked: 32 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 32 tariff items of heading 3002 at 0.5–0.7% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 3002 has 32 eight-digit tariff items in the Customs Tariff, from 3002 12 10 to 3002 90 90. GST returns and shipping documents use these eight-digit codes.