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Tariff item · Chapter 29 · Section VI, Products of the chemical or allied industries

HS 2907 12 10Para cresols (p-cresols)

Organic chemicals › Phenols; phenol-alcohols › Cresols and their salts

Customs duty
7.5%
Tariff rate
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
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% or 18%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 TEPA53/2025-Customs0%Iceland
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
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
India–Singapore CECA3.75%Singapore
India–EFTA TEPA52/2025-Customs4.5%Norway
SAFTA5%Sri Lanka
India–EFTA TEPA51/2025-Customs5.36%Switzerland, Liechtenstein
SAPTA6.75%Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

Goods from Pakistan pay 200%.

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.

Clearance by other agencies

  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.
  • 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.
  • Central Drugs Standard Control Organization (CDRUG): a clearance or certificate before the goods arrive, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
  • Central Insecticide Board (CIB): a clearance or certificate before the goods arrive, under The Insecticides Act, 1968, The Insecticide Rules, 1971,.
  • Central Bureau Of Narcotics (CBN): a clearance or certificate before the goods arrive, under Narcotic Drugs and Psychotropic (Amendment) Act, 2014, Narcotic Drugs and Psychotropic Substances Rules,1985, the Narcotic Drugs and Psychotropic Substances(Amendment) Rules, 2014,Notification No-S.O.2801(E) dated-18.11.2010.
  • Central Drugs Standard Control Organization (CDRUG): a no-objection at customs clearance, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.

Documents: Registration Certificate (Drugs) (CDRUG); Registration Certificate (Cosmetics) (CDRUG); Import Certificate for import of Psychotropic Substance (CBN); Import Certificate for import of Narcotic Drugs (CBN); No objection Certificate for Import of Precursor Chemical (Controlled Substance) (CBN); Certificate of official approval for import of narcotics drugs, under proviso to Rule 54 of NDPS Rules 1985. (CBN); Registration of import contract for import poppy seeds into India (CBN); License to import Drugs (Excluding those specified in Schedule-X) (CDRUG); Certificate of Registration for import of Incecticide (CIB); Certificate of Registration for Indigenous Manufacturer (CIB); Import permit for Research Test and Trial (CIB); Import permit for Biocide (CIB); Import Permit for import of Insecticides for Non-Insecticidal use (CIB).

"**NDPS Substances are subject to the conditions: (a) any NDPS can be imported under the sp. prov. for medical & scientific purposes as per chapter vii-a of the NDPS rules, 1985 after obtaining an import certi. u/r 53 of NDPS rules (details on : http://cbn.nic.in) . (b) imports other than category (a) will be governed by appendix- i to ITC HS schedule. ref ITC HS policy condt no 2 to CH 29**items/other items falling under this CTI may figure in the schedule to the insecticide act 1968.in case of pesticides in the schedule to the said act, regn and permit from secretariat of cib &rc is reqd. places at which insecticides may be imported is restricted pl refer rule 45 of insecticides rules,1971** on imp. of specified hazardous substances exceeding the specified quantities the owner has to take out insurance policy as per the provisions of pli act, 1991 for details pl. ref s.o 227 (e) dt. 24.03.92 by min of env. and forests.****In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-certificate of analysis - drug[0010dc], batch release certificate[0030dc], label of consignment[0110dc], registration certificate (drugs)[101dc1], import license for drugs[9111dc]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*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***Ensure compliance of CBIC Circular 40/2026-Cus dt 03-09-2026 where in the CDSCO has provided checklists for the 7 categories (I to VII) of products and a list of documents to be verified by the Customs officer against each category of the products as per Annexure-A to the circular before granting Out-of-Charge in case of PGA facilitated Bills of Entry*"

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

Import policy (DGFT ITC(HS))

  • Free.
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% 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 222Gibberellic aci d5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 36All organic chemicals other than giberellic acid18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2907Phenols; phenol-alcohols——
290701Para Cresol1.7%—
290702Beta Naphthol1.6%—
290799Others1.2%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 2.5% of the FOB value, capped at Rs. 7.2 per kg, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.5% of the FOB value, capped at Rs. 4.4 per kg, until 31 Dec 2026.

Clearance by other agencies

  • Central Drugs Standard Control Organization (CDRUG): a clearance or certificate before export, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
  • Central Bureau Of Narcotics (CBN): a clearance or certificate before export, under Narcotic Drugs and Psychotropic (Amendment) Act, 2014, Narcotic Drugs and Psychotropic Substances Rules,1985, the Narcotic Drugs and Psychotropic Substances(Amendment) Rules, 2014,Notification No-S.O.2801(E) dated-18.11.2010.

*AS PER SEC. 8 OF NDPS ACT,1985 & RULE 58 OF NDPS RULES ;EXPORT OF ANY NARCOTIC DRUG (INCLUDING MANUFACTURED DRUGS) AND PSYCHOTROPIC SUBSTANCE (AS PER THE SCHEDULE TO NDPS ACT) SHALL NOT BE EXPORTED OUT OF INDIA WITHOUT AN EXPORT AUTHORIZATION ISSUED BY THE ISSUING AUTHORITY IN RESPECT OF EACH CONSIGNMENT. ALSO REFER GOVT. OF INDIA'S NOTN. S.O. 826(E) DTD 14/11/1985 , S.O. 40(E) DTD 29/01/1993,S.O. 1431(E) DTD 21/06/2011& S.O. 2373(E) DTD 12/07/2016) FOR LIST OF MANUFACTURED DRUGS.*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.

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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2907.12.11.00m-Cresol间甲酚5.5%MFN rate (no APTA concession on this line)5.5%13%13%None
2907.12.12.00o-Cresol邻甲酚5.5%MFN rate (no APTA concession on this line)5.5%13%13%None
2907.12.19.00Other cresols其他甲酚5.5%MFN rate (no APTA concession on this line)5.5%13%13%ABNMRS
2907.12.90.00Salts 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

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.