Heading · Chapter 28 · Section VI, Products of the chemical or allied industries
HS 2845Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Customs duty
- 7.5%
- 6 tariff items
- GST now
- 5%
- Import policy
- Restricted
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 5%
- On Indian goods
Codes under this heading
5 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 |
|---|---|---|---|---|
| 2845 10 00 | Heavy water (deuterium oxide) | 7.5% | 5% | kg |
| 2845 20 00 | Boron enriched in boron-10 and its compounds | 7.5% | 5% | kg |
| 2845 30 00 | Lithium enriched in lithium-6 and its compounds | 7.5% | 5% | kg |
| 2845 40 00 | Helium-3 | 7.5% | 5% | kg |
| 2845 90 | Other | 7.5% | 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 6 tariff items: 7.5%. 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
- Restricted: 6 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. 218 | Heavy water and other nuclear fuels | 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 |
|---|---|---|---|
| 2845 | Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined | 1% | — |
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: 6 tariff items
China: the same goods (2845)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 3 expired under 2845. 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 |
|---|---|---|---|---|---|---|
| 2845.10.00.00 | Heavy water重水 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 3 |
| 2845.90.00.01 | Deuterium and deuterides, other than heavy water; boron and its compounds and mixtures, containing more than 20% of boron-10 isotope; other lithium-6 isotope enriched and its compounds and mixtures [lithium-6 isotope enriched means lithium-6 isotope enrichment >7.5% (by atomic count)]除重水外的氘及氘化物，其他硼-10同位素占硼总量＞20%的硼及其化合物、混合物，其他富集锂-6同位素及其化合物混合物[富集锂-6同位素指锂-6同位素富集度＞7.5%(按原子数计)] | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 3 |
| 2845.90.00.50 | Donafenil tosylate (raw material for anti-cancer drugs), deutetrabenazine (drug for rare diseases)甲苯磺酸多纳非尼(抗癌药原料)、氘丁苯那嗪(罕见病药) | 0%China's provisional rate, lower than MFN | 5% | 3% | 0% | None |
| 2845.90.00.60 | Donafenil tosylate (raw material for anti-cancer drugs), deutetrabenazine (drug for rare diseases)甲苯磺酸多纳非尼(抗癌药原料)、氘丁苯那嗪(罕见病药) | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 2845.90.00.90 | Other isotopes and other compounds其他同位素及其他化合物 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
- 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.
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.