Heading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2907Phenols; phenol-alcohols
Organic chemicals
- Customs duty
- 7.5%
- 22 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 5.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
9 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 |
|---|---|---|---|---|
| 2907 11 | Phenol (hydroxybenzene) and its salts | 7.5% | 5% or 18% | kg |
| 2907 12 | Cresols and their salts | 7.5% | 5% or 18% | kg |
| 2907 13 00 | Octylphenol, nonylphenol and their isomers; salts thereof | 7.5% | 5% or 18% | kg |
| 2907 15 | Naphthols and their salts | 7.5% | 5% or 18% | kg |
| 2907 19 | Other | 7.5% | 5% or 18% | kg |
| 2907 21 00 | Resorcinol and its salts | 7.5% | 5% or 18% | kg |
| 2907 22 00 | Hydroquinone (quinol) and its salts | 7.5% | 5% or 18% | kg |
| 2907 23 00 | 4,4 -isopropylidenediphenol (bis-phenol A, diphenylolpropane) and its salts | 7.5% | 5% or 18% | kg |
| 2907 29 | Other | 7.5% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 22 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from South Korea, Singapore and United States: USD 208–881 per tonne, by origin and producer (until 13 Mar 2029). Para-Tertiary Butyl Phenol (PTBP). 04/2024-ADD
- Anti-dumping duty on goods from China and South Korea: reference price USD 378.38–465.94/KG, by origin and producer (until 17 Aug 2027). Ursodeoxycholic Acid (UDCA). 04/2023-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 23 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 222 | Gibberellic aci d | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 36 | All organic chemicals other than giberellic acid | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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 |
|---|---|---|---|
| 2907 | Phenols; phenol-alcohols | — | — |
| 290701 | Para Cresol | 1.7% | — |
| 290702 | Beta Naphthol | 1.6% | — |
| 290799 | Others | 1.2% | — |
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: 23 tariff items
China: the same goods (2907)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 24 in force and 4 expired under 2907. 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 |
|---|---|---|---|---|---|---|
| 2907.11.10.00 | Phenol苯酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABNM |
| 2907.11.90.00 | Salts of phenol苯酚的盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.12.11.00 | m-Cresol间甲酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.12.12.00 | o-Cresol邻甲酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.12.19.00 | Other cresols其他甲酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABNMRS |
| 2907.12.90.00 | Salts of cresols甲酚的盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.13.10.00 | Nonylphenol, p-nonylphenol, branched-4-nonylphenol壬基酚、对壬基酚、支链-4-壬基酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABNM |
| 2907.13.90.00 | Octylphenol and its isomers辛基酚及其异构体 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.15.10.00 | beta-Naphtholβ-萘酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.15.90.00 | Other naphthols and naphthol salts其他萘酚及萘酚盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABRS |
| 2907.19.10.10 | o-Isopropylphenol邻异丙基酚 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABNM |
| 2907.19.10.90 | o-sec-Butylphenol邻仲丁基酚 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 2907.19.90.12 | o-Allylphenol and its salts邻烯丙基苯酚及盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 0% | S |
| 2907.19.90.90 | Other monophenols其他一元酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.21.00.01 | Resorcinol间苯二酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.21.00.90 | Salts of resorcinol间苯二酚盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.22.10.00 | Hydroquinone对苯二酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.22.90.00 | Salts of hydroquinone对苯二酚的盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.23.00.01 | Bisphenol A双酚A | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.23.00.90 | Salts of bisphenol A双酚A的盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2907.29.10.00 | Catechol邻苯二酚 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
| 2907.29.90.10 | Fungicidal phenol毒菌酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 0% | S |
| 2907.29.90.20 | Cannabidiol大麻二酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | AB23MRNS |
| 2907.29.90.90 | Other polyhydric phenols; phenol-alcohols其他多元酚;酚醇 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 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.
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.