Heading · Chapter 30 · Section VI, Products of the chemical or allied industries
HS 3003Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale
Pharmaceutical products
- Customs duty
- 10%
- 23 tariff items
- GST now
- 5%
- or 0% or 18% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
10 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 |
|---|---|---|---|---|
| 3003 10 00 | Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives | 10% | 5% | kg |
| 3003 20 00 | Other, containing antibiotics | 10% | 5% | kg |
| 3003 31 00 | Containing insulin | 10% | 5% | kg |
| 3003 39 00 | Other | 10% | 5% | kg |
| 3003 41 00 | Containing ephedrine or its salts | 10% | 5% | kg |
| 3003 42 00 | Containing pseudoephedrine (INN) or its salts | 10% | 5% | kg |
| 3003 43 00 | Containing norephedrine or its salts | 10% | 5% | kg |
| 3003 49 00 | Other | 10% | 5% | kg |
| 3003 60 00 | Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter | 10% | 5% | kg |
| 3003 90 | Other | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 23 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
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 0% or 18% for some goods.
- Until 21 September 2025 12%, or 0% or 5% for some goods.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 233 | Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 113 | Drugs or medicines listed in Annexure I | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 224 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 225 | Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 226 | All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 227 | Diagnostic kits for detection of all types of hepatitis | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 228 | Medicaments (including veterinary medicaments) used in bio- chemic systems | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 229 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 38 | Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 15 Jan 2025 | 5% or 12% | 1/2017-Central Tax (Rate) |
| 16 Jan 2025 to 21 Sep 2025 | 0%, 5% or 12% | 1/2017-Central Tax (Rate); 2/2025-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 3003 | Medicaments (excluding goods of heading 3002,3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packing for retail sale | — | — |
| 300301 | Menthol Crystals | 1.3% | — |
| 300399 | 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 (3003)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 31 in force and 7 expired under 3003. 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 |
|---|---|---|---|---|---|---|
| 3003.10.11.00 | Ampicillin氨苄青霉素 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.10.12.00 | Amoxicillin羟氨苄青霉素 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.10.13.00 | Penicillin V青霉素V | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.10.19.00 | Other penicillins其他青霉素 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.10.90.00 | Other mixed medicaments containing penicillin or streptomycin其他含有青霉素或链霉素的混合药 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.11.00 | Cefotaxime头孢噻肟 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.12.00 | Ceftazidime头孢他啶 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.13.00 | Cefoxitin头孢西丁 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.14.00 | Ceftezole头孢替唑 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.15.00 | Cefaclor头孢克罗 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.16.00 | Cefuroxime头孢呋辛 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.17.00 | Ceftriaxone头孢三嗪 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.18.00 | Cefoperazone头孢哌酮 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.19.00 | Other cephalosporins其他头孢菌素 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.20.90.00 | Mixed medicaments containing other antibiotics含有其他抗菌素的混合药品 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.31.00.00 | Mixed medicaments containing insulin含有胰岛素的混合药品 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.39.00.00 | Other medicaments containing hormones of heading 2937, etc.其他含品目2937激素等的混合药 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3003.41.00.00 | Mixed preparations containing ephedrine and its salts含有麻黄碱及其盐的混合药品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | Q |
| 3003.42.00.00 | Mixed medicaments containing pseudoephedrine and its salts含有伪麻黄碱及其盐的混合药品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | Q |
| 3003.43.00.00 | Medicaments containing norephedrine and its salts含有去甲麻黄碱及其盐的混合药品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | Q |
| 3003.49.00.10 | Medicaments containing quinine or its salts含奎宁或其盐的混合药品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | Q |
| 3003.49.00.90 | Medicaments containing other alkaloids and derivatives含其他生物碱及衍生物的混合药品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | Q |
| 3003.60.10.00 | Medicaments containing artemisinin and its derivatives含有青蒿素及其衍生物的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
| 3003.60.90.10 | Mixed medicaments containing sulphonamides含有磺胺类的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
| 3003.60.90.20 | Medicaments containing endangered animals or plants含濒危动植物的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EFQ |
| 3003.60.90.90 | Other medicaments containing antimalarial active principles specified in Subheading Note 2 to this Chapter其他含有本章子目注释二所列抗疟疾活性成分的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
| 3003.90.00.10 | Mixed medicinal products containing paclitaxel含紫杉醇的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EFQ |
| 3003.90.00.20 | Other mixed medicaments containing unlisted endangered animal or plant constituents其他含未列名濒危动植物混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EFQ |
| 3003.90.00.30 | Other medicaments containing sulphonamides其他含磺胺类的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
| 3003.90.00.40 | Mixed medicaments containing sibutramine含西布曲明的混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 9Q |
| 3003.90.00.90 | Other mixed medicaments containing unspecified ingredients其他含未列名成分混合药品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
- 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
Previous3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and other similar products; cell cultures, whether or not modified;One level upChapter 30Pharmaceutical productsNext3004Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
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.