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Tariff item · Chapter 28 · Section VI, Products of the chemical or allied industries

HS 2845 90 10Nuclear fuels not elsewhere included or specified

Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes › Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined

Customs duty
7.5%
Tariff rate
GST now
5%
Import policy
Restricted
With a condition
Export policy
Free
Unit
kg
Duty in China
0% to 5%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate7.5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA0%Australia
India–EFTA TEPA51/2025-Customs0%Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
APTA4.125%Bangladesh, China, South Korea, Sri Lanka
SAFTA5%Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
  • Atomic Energy Regulatory Board (AERB): a clearance or certificate before the goods arrive, under Atomic Energy Act,1962 and Rules made thereunder.

Documents: No objection certificate for procuremnt of radiation Source (AERB).

"* As per ITC HS import policy, importof items under this is restricted and subject to license from competent authority under atomic energy act, 1962 and rules thereunder as amended from time to time. ref policy condition 1 of chapter - 28.*ensure compliance of CBIC circular 23/2023-CUS DT 30-09-23 for mandatory additional qualifiers in import declarations for commodities under CH 28,29,32,39 and cth 3808 as stipulated in para 4.1 and 4.2 wef 15-10-23**"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Restricted.
  • Condition: Import subject to Atomic Energy Act, 1962 (as amended from time to time) and Rules thereunder.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 218Heavy water and other nuclear fuels5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2845Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined1%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

*FOR DRUGS AND PHARMACEUTICALS CDSCO NOC IS REQD EXCEPT WHEN EXEMPTED.REF-DCGI/MISC/2015(199) ORDER DTD 21.3.18* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION.THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.
  • Condition: Subject to Policy Condition 1 of the Chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2845 90, and China's below.

China: the same goods (2845 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 2845 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2845.90.00.01Deuterium 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
2845.90.00.50Donafenil 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 MFN5%3%0%None
2845.90.00.60Donafenil 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 MFN5%13%0%None
2845.90.00.90Other 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.

Every Chinese code in full

2845.90.00Other isotopes and their inorganic or organic compounds, other than those of heading 2844

2845.90.00.01Deuterium 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)]
Unit
g
MFN import duty
5%
Provisional import duty
None
General import duty
30%
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
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
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
  • 2845900001301Deuterium and deuterium compounds, other than heavy water; boron and its compounds and mixtures, containing more than 20% of boron-10 isotope; other enriched lithium-6 isotope and its compounds and mixtures [enriched lithium-6 isotope means lithium-6 isotope enrichment > 7.5% (by atomic count)] (dangerous chemicals, gas)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)](危险化学品,气体)
  • 2845900001302Deuterium and deuterides, other than heavy water; other boron and its compounds and mixtures in which the boron-10 isotope makes up more than 20% of the total boron; other mixtures of enriched lithium-6 isotope and its compounds [enriched lithium-6 isotope means lithium-6 isotope enrichment > 7.5% (by atomic count)] (other chemical products)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)](其他化工品)
2845.90.00.50Donafenil 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)
Unit
g
MFN import duty
5%
Provisional import duty
0%
General import duty
30%
Import VAT
3%
Consumption tax
0%
Export duty
None
Provisional export duty
None
Export VAT rebate
0%
Updated by China
11 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
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
  • 2845900050999Raw materials for anti-cancer drugs (donafenib tosylate), deutetrabenazine (eligible for VAT policy on anti-cancer or rare disease drugs)抗癌药原料(甲苯磺酸多纳非尼)、氘丁苯那嗪(适用抗癌药或罕见病药增值税政策的)
2845.90.00.60Donafenil 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)
Unit
g
MFN import duty
5%
Provisional import duty
0%
General import duty
30%
Import VAT
13%
Consumption tax
0%
Export duty
None
Provisional export duty
None
Export VAT rebate
0%
Updated by China
11 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
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
  • 2845900060999Donafenil 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)
2845.90.00.90Other isotopes and other compounds其他同位素及其他化合物

Isotopes, other than those of heading 28.44品目2844以外的同位素

Unit
g
MFN import duty
5%
Provisional import duty
None
General import duty
30%
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

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
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
  • 2845900090999Other isotopes and other compounds (isotopes other than those of heading 2844)其他同位素及其他化合物(品目2844以外的同位素)
2845.90.00.10Deuterium and deuterides, excluding heavy water除重水外的氘及氘化物Expired
Unit
g
MFN import duty
5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2845900010301Deuterium and deuterides, other than heavy water (hazardous chemical, gas)除重水外的氘及氘化物(危险化学品,气体)
  • 2845900010302Deuterium and deuterides, other than heavy water (other chemicals)除重水外的氘及氘化物(其他化工品)
2845.90.00.20Other boron-10 isotopes and their compounds, mixtures其他硼-10同位素及其化合物、混合物Expired

Boron and its compounds or mixtures, containing boron 10 isotope exceeding 20% of total boron硼10同位素占硼总量>20%的硼及其化合物、混合物

Unit
g
MFN import duty
5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2845900020999Other boron-10 isotopes and their compounds, mixtures (boron and its compounds, mixtures, containing more than 20% of boron-10 isotope)其他硼-10同位素及其化合物、混合物(硼-10同位素占硼总量>20%的硼及其化合物、混合物)
2845.90.00.30Other mixtures of lithium-6 isotope enriched and its compounds其他富集锂-6同位素及其化合物混合物Expired

Enriched lithium-6 isotope means lithium-6 isotope enrichment > 7.5% (by atomic count)富集锂6同位素指锂6同位素富集度>7.5%(按原子数计)

Unit
g
MFN import duty
5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.GTIN
  • 4.CAS
  • 5.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2845900030999Other mixtures of lithium-6 isotope enriched and its compounds (lithium-6 isotope enriched means lithium-6 isotope enrichment > 7.5% (by atom))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))

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

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.