Subheading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2918 15Salts and esters of citric acid
Organic chemicals › Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives
- Customs duty
- 7.5%
- 6 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5%
- On Indian goods
Codes under this subheading
6 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 |
|---|---|---|---|---|
| 2918 15 10 | Potassium citrate | 7.5% | 5% or 18% | kg |
| 2918 15 20 | Sodium citrate | 7.5% | 5% or 18% | kg |
| 2918 15 30 | Bismuth citrate | 7.5% | 5% or 18% | kg |
| 2918 15 40 | Disodium hydrogen citrate | 7.5% | 5% or 18% | kg |
| 2918 15 50 | Ferric ammonium citrate | 7.5% | 5% or 18% | kg |
| 2918 15 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 6 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: USD 96.05–152.78 per tonne, by origin and producer (until 7 May 2030). Sodium Citrate. 10/2025-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: 6 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 |
|---|---|---|---|
| 2918 | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | 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: 6 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2918 15, and China's below.
China: the same goods (2918 15)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2918 15. 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 |
|---|---|---|---|---|---|---|
| 2918.15.00.00 | Citrates and citric acid esters柠檬酸盐及柠檬酸酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 4AxyR |
- 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
2918.15.00Citrates and citric acid esters
2918.15.00.00Citrates and citric acid esters柠檬酸盐及柠檬酸酯
- Unit
- kg
- MFN import duty
- 6.5%
- 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
- 4Export licence出口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- RImported food hygiene inspection进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
- 4%
- 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
- 3.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2918150000101Citrates and citric esters (feed additives)柠檬酸盐及柠檬酸酯(饲料添加剂)
- 2918150000102Citrates and citric acid esters (calcium citrate (trihydrate))柠檬酸盐及柠檬酸酯(柠檬酸钙(三水))
- 2918150000103Citrates and citric esters (potassium citrate)柠檬酸盐及柠檬酸酯(柠檬酸钾)
- 2918150000104Citrates and citric esters (sodium citrate)柠檬酸盐及柠檬酸酯(柠檬酸钠)
- 2918150000105Citrates and citric esters柠檬酸盐及柠檬酸酯(柠檬酸亚锡二钠)
- 2918150000106Citrates and citric acid esters (triethyl citrate)柠檬酸盐及柠檬酸酯(柠檬酸三乙酯)
- 2918150000107Citrates and citric esters (calcium citrate)柠檬酸盐及柠檬酸酯(柠檬酸钙)
- 2918150000108Citrates and citric esters (iron citrate)柠檬酸盐及柠檬酸酯(柠檬酸铁)
- 2918150000109Citrates and citric esters (ammonium ferric citrate)柠檬酸盐及柠檬酸酯(柠檬酸铁铵)
- 2918150000110Citrates and citric esters (zinc citrate)柠檬酸盐及柠檬酸酯(柠檬酸锌)
- 2918150000111Citrates and citric esters (citric acid fatty acid glycerides)柠檬酸盐及柠檬酸酯(柠檬酸脂肪酸甘油酯)
- 2918150000112Citrates and citric esters (monosodium citrate)柠檬酸盐及柠檬酸酯(柠檬酸一钠)
- 2918150000301Citrates and citric esters (food additives not subject to quarantine)柠檬酸盐及柠檬酸酯(无检疫要求食品添加剂)
- 2918150000302Citrates and citric esters (chemicals declared for industrial use only, not for food additives, no quarantine required)柠檬酸盐及柠檬酸酯(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品)
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.