Subheading · Chapter 25 · Section V, Mineral products
HS 2503 00Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur
Salt, sulphur, earths and stone, plastering materials, lime and cement
- Customs duty
- 2.5% to 5%
- 2 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2503 00 10 | Sulphur recovered as by-product in refining of crude oil | 2.5% | 5% | kg |
| 2503 00 90 | Other | 5% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 2.5% to 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 164 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2503 00, and China's below.
China: the same goods (2503 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2503 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2503.00.00.00 | Sulphur of all kinds各种硫磺 | 1%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABNMRS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
2503.00.00Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
2503.00.00.00Sulphur of all kinds各种硫磺
excluding sublimed sulphur, precipitated sulphur and colloidal sulphur升华硫磺、沉淀硫磺及胶态硫磺除外
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- 1%
- General import duty
- 17%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Processing method加工工艺
- 3.State (liquid, solid, powder, block, etc.)状态(液态、固态、粉状、块状等)
- 4.Ingredient content成分含量
- 5.Date of contract签约日期
- 6.Valuation date计价日期
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 1.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2503000000101Sulphur of all kinds (excl. sublimed, precipitated and colloidal sulphur) (food additive, being a hazardous chemical)各种硫磺(升华硫磺、沉淀硫磺及胶态硫磺除外)(属于危险化学品的食品添加剂)
- 2503000000102Sulphur of all kinds (excluding sublimed sulphur, precipitated sulphur and colloidal sulphur) (flammable solid, declared for industrial use only, not for food additives, no quarantine required)各种硫磺(升华硫磺、沉淀硫磺及胶态硫磺除外)(易燃固体，需申报仅用于工业用途不用于食品添加剂无检疫要求)
- 2503000000103Sulphur of all kinds (excluding sublimed sulphur, precipitated sulphur and colloidal sulphur)各种硫磺(升华硫磺、沉淀硫磺及胶态硫磺除外)(硫磺)
- 2503000000301Sulphur of all kinds (excl. sublimed, precipitated and colloidal sulphur) (hazardous chemical, not for use as food additive)各种硫磺(升华硫磺、沉淀硫磺及胶态硫磺除外)(危险化学品,不用作食品添加剂)
- 2503000000302Sulphur of all kinds (excl. sublimed, precipitated and colloidal sulphur) (hazardous chemical, used as food additive)各种硫磺(升华硫磺、沉淀硫磺及胶态硫磺除外)(危险化学品,用作食品添加剂)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.