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

HS 2923 20Lecithins and other phosphoaminolipids

Organic chemicals › Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

Customs duty
7.5%
2 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
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2923 20 10Lecithins7.5%5% or 18%kg
2923 20 90Other7.5%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 2 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: 2 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

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
2923Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined1.2%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2923 20, and China's below.

China: the same goods (2923 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2923 20. 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
2923.20.00.00Lecithins and other phosphoaminolipids卵磷脂及其他磷氨基类脂6.5%MFN rate (no APTA concession on this line)6.5%13%13%AR
  • 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

2923.20.00Lecithins and other phosphoaminolipids

2923.20.00.00Lecithins and other phosphoaminolipids卵磷脂及其他磷氨基类脂
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
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
5%
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
2.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
3.3%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2923200000101Lecithins and other phosphoaminolipids (feed additives)卵磷脂及其他磷氨基类脂(饲料添加剂)
  • 2923200000102Lecithins and other phosphoaminolipids (with health food approval number)卵磷脂及其他磷氨基类脂(具有保健食品批准文号)
  • 2923200000103Lecithins and other phosphoaminolipids (modified soya lecithin)卵磷脂及其他磷氨基类脂(改性大豆磷脂)
  • 2923200000104Lecithins and other phosphoaminolipids (enzymatic hydrolyzed soya lecithin)卵磷脂及其他磷氨基类脂(酶解大豆磷脂)
  • 2923200000301Lecithins and other phosphoaminolipids (modified soybean phospholipids (food additives not subject to quarantine))卵磷脂及其他磷氨基类脂(改性大豆磷脂(无检疫要求食品添加剂))
  • 2923200000302Lecithins and other phosphoaminolipids (enzymatic hydrolyzed soybean phospholipids (food additives not subject to quarantine))卵磷脂及其他磷氨基类脂(酶解大豆磷脂(无检疫要求食品添加剂))
  • 2923200000303Lecithins and other phosphoaminolipids (chemical products declared for industrial use only, not as food additives, no quarantine required)卵磷脂及其他磷氨基类脂(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

Previous2922 50Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen functionOne level up2923Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically definedNext2924 21Ureines and their derivatives; salts thereof

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.