Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 7 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 9 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 14 days 20 OCTGSTR-3B · Summary return · Sep 2026in 16 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 18 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 40 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 3 days 15 OCTPF & ESI · Contributions · Sep 2026in 11 days
All due dates

HSN Code 3004: Medicaments

HSN 3004 covers medicaments. Notification 9/2025-Central Tax (Rate) names this heading in 8 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 10%. Export policy: Free; RoDTEP 0.7–1.1% of FOB value. The heading has 141 eight-digit tariff items.

Checked against the official files on 2 October 2026141 tariff itemsChapter 30 · Pharmaceutical products
GST rate5% / 18%

The heading is named in 8 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 8 entries
Basic customs duty10%

Standard rate on all 141 tariff items.

Customs Tariff · First Schedule · Ch. 30
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 · 0.7–1.1%

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 3004

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: Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
3004 10 10PenicillinsContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 20AmpicillinContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 30AmoxycillinContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 40BecampicillinContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 50CloxacillinContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 60Ampicillin and cloxacillin combinationsContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 70StreptomycinContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 10 90OtherContaining penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives10%Free0.7%
3004 20 11CefazolinCephalosporins and their derivatives10%Free0.7%
3004 20 12CephalexinCephalosporins and their derivatives10%Free0.7%
3004 20 13CiprofloxacinCephalosporins and their derivatives10%Free0.7%
3004 20 14CefoxitinCephalosporins and their derivatives10%Free0.7%
3004 20 19OtherCephalosporins and their derivatives10%Free0.7%
3004 20 20Sulfonamides and cotrimoxazoleCephalosporins and their derivatives10%Free0.7%
3004 20 31NorfloxacinFluoroquinolones10%Free0.7%
3004 20 32Nalidixic acidFluoroquinolones10%Free0.7%
3004 20 33CiprofloxacinFluoroquinolones10%Free0.7%
3004 20 34OfloxacinFluoroquinolones10%Free0.7%
3004 20 39OtherFluoroquinolones10%Free0.7%
3004 20 41ChlortetracyclineTetracyclines10%Free0.7%
3004 20 42OxytetracyclineTetracyclines10%Free0.7%
3004 20 49OtherTetracyclines10%Free0.7%
3004 20 50ChloramphenicolTetracyclines10%Free0.7%
3004 20 61ErythromycinMacrolide10%Free0.7%
3004 20 62RoxithromycinMacrolide10%Free0.7%
3004 20 63ClarithromycinMacrolide10%Free0.7%
3004 20 64AzithromycinMacrolide10%Free1%
3004 20 69OtherMacrolide10%Free0.7%
3004 20 70CefadroxilMacrolide10%Free0.7%
3004 20 91IsoniazidOther10%Free0.7%
3004 20 92RifampicinOther10%Free0.7%
3004 20 93PyrazinamideOther10%Free0.7%
3004 20 94EthambutolOther10%Free0.7%
3004 20 95ClindamycinOther10%Free0.7%
3004 20 96VancomycinOther10%Free0.7%
3004 20 97Polymyxin B and colistinOther10%Free0.7%
3004 20 99OtherOther10%Free0.7%
3004 31 10Insulin injectionContaining insulin10%Free0.7%
3004 31 90OtherContaining insulin10%Free0.7%
3004 32 00Containing corticosteroid hormones, their derivatives or structural analogues10%Free0.7%
3004 39 11Pituitary hormonesPituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones10%Free0.7%
3004 39 12PrednisolonePituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones10%Free0.7%
3004 39 13DexamethasonePituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones10%Free0.7%
3004 39 14DanazolPituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones10%Free0.7%
3004 39 19Other progestogen and oestogen group hormonesPituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormonesSee tariffFree0.7%
3004 39 21GonadotrophinsGonadotrophins and luteinising hormone10%Free0.7%
3004 39 22Luteinising hormoneGonadotrophins and luteinising hormone10%Free0.7%
3004 39 90OtherGonadotrophins and luteinising hormone10%Free0.7%
3004 41 00Containing ephedrine or its salts10%Free0.7%
3004 42 00Containing pseudoephedrine (INN) or its salts10%Free0.7%
3004 43 00Containing norephedrine or its salts10%Free0.7%
3004 49 10Atropin and salts thereofOther10%Free0.7%
3004 49 20Caffein and salts thereofOther10%Free0.7%
3004 49 30Codeine and derivatives, with or without ephidrine hydrochlorideOtherSee tariffFree0.7%
3004 49 40Ergot preparations, ergotamine and salts thereofOtherSee tariffFree0.7%
3004 49 50Papavarine hydrochlorideOther10%Free0.7%
3004 49 60Bromohexin and solbutamolOther10%Free0.7%
3004 49 70Theophylline and salts thereofOther10%Free0.7%
3004 49 90OtherOther10%Free0.7%
3004 50 10Heamatinics and erythropoietin preparationsOther containing vitamins or other products of heading 293610%Free0.7%
3004 50 20Preparations of minerals and the ir supplementskg.Other containing vitamins or other products of heading 293610%Free0.7%
3004 50 31Of vitamin APreparations of vitamins10%Free0.7%
3004 50 32Of vitamin B and B and salts thereof 1 2Preparations of vitamins10%Free0.7%
3004 50 33Of vitamin B 9Preparations of vitamins10%Free0.7%
3004 50 34Of vitamin B 1 2Preparations of vitamins10%Free0.7%
3004 50 35Of vitamin CPreparations of vitamins10%Free0.7%
3004 50 36Of vitamin DPreparations of vitamins10%Free0.7%
3004 50 37Of vitamin EPreparations of vitamins10%Free0.7%
3004 50 39OtherPreparations of vitamins10%Free0.7%
3004 50 90OtherPreparations of vitamins10%Free0.7%
3004 60 00Other, containing antimalarial active princi ples described in Sub-heading Note 2 to this ChapterSee tariffFree0.7%
3004 90 11Of Ayurvedic systemAyurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale10%Free0.7%
3004 90 12Of Unani systemAyurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale10%Free0.7%
3004 90 13Of Siddha systemAyurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale10%Free0.7%
3004 90 14Of Homoeopathic systemAyurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale10%Free0.7%
3004 90 15Of Bio-chemic systemAyurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale10%Free0.7%
3004 90 21Anthelmintics and preparations thereofAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 22MetronidazoleAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 23TinidazoleAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 24SecnidazoleAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 25Diluxamide furoateAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 26Sodium stibogluconateAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 27PentamidineAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 29OtherAnthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs10%Free0.7%
3004 90 31Promethazine, chlorpheniramine, astemizole and ceteirizineAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.7%
3004 90 32Sodium bicarbonate, magnesium hydroxide (milk of magnesia), magnesium carbonate, magnesium trisilicate, aluminium hydroxide gel, magaldarate and combinations thereofAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.7%
3004 90 33Cimetidine, rantidine, nizatidine and roxatidineAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.7%
3004 90 34Omeprazole and lansoprazoleAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.8%
3004 90 35Dicyclomine, metoclopramide and dexame thasone and ondansetronAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.7%
3004 90 36Chenodiol and ursodiolAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.7%
3004 90 39OtherAntihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs10%Free0.7%
3004 90 41CyclophosphamideAnticancer drugs10%Free0.7%
3004 90 42Methotrexate, 5-fluorouracil(5-FU) and ftorafurAnticancer drugsSee tariffFree0.7%
3004 90 43Bincristine and vinblastineAnticancer drugs10%Free0.7%
3004 90 44Paclitaxel and docetaxelAnticancer drugs10%Free0.7%
3004 90 45EtoposideAnticancer drugs10%Free0.7%
3004 90 46Actinomycin D Dactinomycin and doxorubicinAnticancer drugs10%Free0.7%
3004 90 47L-Asparaginase, cisplatin and carboplatinAnticancer drugs10%Free0.7%
3004 90 48TamoxifenAnticancer drugs10%Free0.7%
3004 90 49OtherAnticancer drugs10%Free0.7%
3004 90 51IsoniazidAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 52RifampicinAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 53Pyrazinamide and ethambutolAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 54StreptomycinAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 55Dapsone (DDS), acedapsone (DADDS), solopsone and clofazimineAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 56Chloroquine, amodiaquine, mefloquine, quinine, chloroguamide, pyrimethamineAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 57Other antitubercular drugsAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 58Other antileprotic drugsAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 59Other antimalarial drugsAntitubercular drugs; antileprotic drugs; antimalarial drugs10%Free0.7%
3004 90 61Analgin with or without other compounds such as paracetamolNonsteroidal antiinflammatory, analgesic s and antipyratic drugs10%Free0.7%
3004 90 62Acetyl salicylic acid (aspirin) and formulations thereofNonsteroidal antiinflammatory, analgesic s and antipyratic drugsSee tariffFree0.7%
3004 90 63Ibuprofen with or without paracetamol or other compoundsNonsteroidal antiinflammatory, analgesic s and antipyratic drugsSee tariffFree0.7%
3004 90 64Oxyphen butazone, phenyl butazone and formulations thereofNonsteroidal antiinflammatory, analgesic s and antipyratic drugsSee tariffFree0.7%
3004 90 65IndomethacinNonsteroidal antiinflammatory, analgesic s and antipyratic drugs10%Free0.7%
3004 90 66Mephenamic acid, dactofenac sodium, piroxicam, tenoxicam and meloxicamNonsteroidal antiinflammatory, analgesic s and antipyratic drugs10%Free0.7%
3004 90 67Ketorolac, nimesulide, nabumetone and nefopamNonsteroidal antiinflammatory, analgesic s and antipyratic drugsSee tariffFree0.7%
3004 90 69OtherNonsteroidal antiinflammatory, analgesic s and antipyratic drugs10%Free0.7%
3004 90 71Captopril, enalapril, lisinopril, perindopril and ramiprilAntihypertensive drugsSee tariffFree0.7%
3004 90 72Verapamil, nifedipine, amlodipine and lacidipineAntihypertensive drugsSee tariffFree0.7%
3004 90 73LosartanAntihypertensive drugs10%Free1.1%
3004 90 74Propranolol, metoprolol, atenolol and labetalolAntihypertensive drugs10%Free0.7%
3004 90 75Prazosin, terazosin, phentolamine and phenoxybenzamineAntihypertensive drugs10%Free0.7%
3004 90 76Clonidine, methyldopaAntihypertensive drugs10%Free0.7%
3004 90 77Hydralazine, minoxidil and diazoxideAntihypertensive drugs10%Free0.7%
3004 90 79OtherAntihypertensive drugs10%Free0.7%
3004 90 81Phenobarbitone, mephobarbitone, primidone, phenytoin, carbamazepine, ethosuccimide, valporic acid (sodium valporate), diazepam, lamotrigine, gabapentin, bigabatrin, phenacemide, trimethadione and acetazolamideAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 82Other antiepileptic drugsAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 83Sulpha drugs not elsewhere specified or includedAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…See tariffFree0.7%
3004 90 84Preparations of enzymesAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 85Veterinary medicinal preparations, not for human use, not elsewhere specified or includedAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 86Oral rehydration saltsAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 87Antibacterial formulations, not elsewhere specified or includedAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 88SedativesAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 89TranquilizersAntiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations…10%Free0.7%
3004 90 91Salbutamol, terbutaline, ephedrine, salmeterol and methyl xanthimesOther10%Free0.7%
3004 90 92Plasma expandersOther10%Free0.7%
3004 90 93Chloropheniramine maleate, with or without other compounds (excluding steriods and alkaloids)Other10%Free0.7%
3004 90 94Theophylline, aminophylline and other broncho dilatorsOther10%Free0.7%
3004 90 95Carcino-chemotherapeutic drugs not elsewhere specified or includedOther10%Free0.7%
3004 90 96KetamineOther10%Free0.7%
3004 90 99OtherOther10%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 3004

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. 2343004Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
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 3004

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.

12 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.

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 3004

Under Schedule 2 of ITC(HS) 2022 the 141 tariff items are marked: 141 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 141 of the 141 tariff items, at 0.7–1.1% 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.
  • 12 tariff items show “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.

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.
  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 3004 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 3004 are marked: 141 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 141 tariff items of heading 3004 at 0.7–1.1% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 3004 has 141 eight-digit tariff items in the Customs Tariff, from 3004 10 10 to 3004 90 99. GST returns and shipping documents use these eight-digit codes.