Subheading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2907 12Cresols and their salts
Organic chemicals › Phenols; phenol-alcohols
- Customs duty
- 7.5%
- 3 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5.5%
- On Indian goods
Codes under this subheading
3 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 12 10 | Para cresols (p-cresols) | 7.5% | 5% or 18% | kg |
| 2907 12 20 | Cresylic acid | 7.5% | 5% or 18% | kg |
| 2907 12 90 | 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 3 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 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: 3 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2907 12, and China's below.
China: the same goods (2907 12)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 2907 12. 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 |
|---|---|---|---|---|---|---|
| 2907.12.11.00 | 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 |
- 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
2907.12.11m-Cresol
2907.12.11.00m-Cresol间甲酚
- Unit
- kg
- MFN import duty
- 5.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Use用途
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 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%
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
- 2907121100101m-Cresol (2-methylphenol)间甲酚(2-甲(苯)酚)
- 2907121100102m-cresol (2,5-xylenol)间甲酚(2,5-二甲(苯)酚)
- 2907121100103m-cresol (2,6-xylenol)间甲酚(2,6-二甲(苯)酚)
- 2907121100104m-cresol (3,5-xylenol)间甲酚(3,5-二甲(苯)酚)
- 2907121100105m-Cresol (other m-cresol)间甲酚(其他间甲酚)
- 2907121100301m-Cresol (hazardous chemical, not for use as a food additive)间甲酚(危险化学品,不用作食品添加剂)
- 2907121100302m-Cresol (dangerous chemical, used as food additive)间甲酚(危险化学品,用作食品添加剂)
2907.12.12o-Cresol
2907.12.12.00o-Cresol邻甲酚
- Unit
- kg
- MFN import duty
- 5.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 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.Use用途
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 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%
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
- 2907121200101o-Cresol (3-methylphenol)邻甲酚(3-甲(苯)酚)
- 2907121200102o-Cresol (3,4-dimethylphenol)邻甲酚(3,4-二甲(苯)酚)
- 2907121200103o-Cresol (ortho-cresol)邻甲酚(邻-甲酚)
- 2907121200301o-Cresol (hazardous chemical, not for use as food additive)邻甲酚(危险化学品,不用作食品添加剂)
- 2907121200302o-Cresol邻甲酚(危险化学品,用作食品添加剂)
2907.12.19Other cresols
2907.12.19.00Other cresols其他甲酚
- Unit
- kg
- MFN import duty
- 5.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Ingredient content成分含量
- 3.Use用途
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 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%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 2.8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 3%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2907121900101Other cresols (toluic acid)其他甲酚(甲苯基酸)
- 2907121900102Other cresols (4-methylphenol)其他甲酚(4-甲(苯)酚)
- 2907121900103Other cresols (mixture of cresol isomers)其他甲酚(甲(苯)酚异构体混合物)
- 2907121900104Other cresols (2,3-dimethylphenol)其他甲酚(2,3-二甲(苯)酚)
- 2907121900105Other cresols (2,4-dimethylphenol)其他甲酚(2,4-二甲(苯)酚)
- 2907121900106Other cresols (Other xylenols)其他甲酚(其他二甲(苯)酚)
- 2907121900107Other cresols (2,6-di-tert-butyl-p-cresol (BHT))其他甲酚(2，6-二叔丁基对甲酚(BHT)/二丁基羟基甲苯(BHT))
- 2907121900108Other cresols (p-cresol)其他甲酚(对-甲酚)
- 2907121900301Other cresols (hazardous chemical, not for use as food additive)其他甲酚(危险化学品,不用作食品添加剂)
- 2907121900302Other cresols (hazardous chemical, used as food additive)其他甲酚(危险化学品,用作食品添加剂)
- 2907121900303Other cresols (other chemical products)其他甲酚(其他化工品)
- 2907121900304Other cresols (food additives classified as hazardous chemicals)其他甲酚(属于危险化学品的食品添加剂)
2907.12.90Salts of cresols
2907.12.90.00Salts of cresols甲酚的盐
- Unit
- kg
- MFN import duty
- 5.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Use用途
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 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%
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
- 2907129000101Salts of cresols甲酚的盐
- 2907129000102Salts of cresol (p-ethylphenol)甲酚的盐(对-乙基苯酚)
- 2907129000103Salts of cresols (p-vinylphenol)甲酚的盐(对-乙烯基苯酚)
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.