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Tariff item · Chapter 30 · Section VI, Products of the chemical or allied industries

HS 3004 42 00Medicaments (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: containing pseudoephedrine (INN) or its salts

Pharmaceutical products › Containing pseudoephedrine (inn) or its salts

Customs duty
10%
Tariff rate
GST now
5%
or 0% or 18% for some goods
Import policy
Free
With a condition
Export policy
Free
Unit
kg
Duty in China
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 rate10%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%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
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–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
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
SAPTA0%Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA2%Australia
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA5%Malaysia
India–Singapore CECA5%Singapore
SAFTA5%Sri Lanka
India–Chile PTA6%Chile
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs9.5%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • 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 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 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).

"*Import of oxytocin is prohibited. however, import of oxytocin reference standards is allowed exclusively for test and analysis subject to submission of test license issued by the dgci/cdcso. {refer s.o.2357(e) and DGFT NOTF no.09/2015-2020 both dated 23-05-2022}.* import of controlled substance, pseudoephedrine, its salts and preparations thereof, is prohibited except in accordance with the conditions of the NOC issued by the narcotics commissioner. refer NDPS(rcs) order, 2013[gsr 191(e) DT 26-03-2013].**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)*import of high end and high value used/refurbished medical equipment other than critical care medical equipment, as suggested by DGHS is subject to a number of conditions and is restricted. refer O.M. issued by ministry of environment, forest and climate change dtd 15.12.2023.**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 under DGFT 09/2015-2020 of 23 May 2022.
  • Condition: Import of Oxytocin is Prohibited. However, import of Oxytocin reference standards is allowed exclusively for test and analysis subject to submission of Test License issued by the DGCI /CDCSO.
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 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 234Medicaments (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 administ ration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 113Drugs or medicines listed in Annexure INil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 224Following 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 oil5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 225Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 226All 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. 227Diagnostic kits for detection of all types of hepatitis5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 228Medicaments (including veterinary medicaments) used in bio- chemic systems5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 229Medicaments (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 pharmacopoeia5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 38Following 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 oil18%

History

GST rate history
PeriodRateNotification
Until 15 Jan 20255% or 12%1/2017-Central Tax (Rate)
16 Jan 2025 to 21 Sep 20250%, 5% or 12%1/2017-Central Tax (Rate); 2/2025-Central Tax (Rate)
From 22 Sep 20250%, 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3004Medicaments (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 sale1.2%—

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): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, 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.

*THE EXPORT OF NARCOTIC DRUG (INCLUDING MANUFACTURED GOODS) AND PSYCHOTROPIC SUBSTANCE (AS PER THE SCHEDULE TO NDPS ACT) IS PROHIBITED AS PER SEC. 8 OF NDPS ACT,1985.*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 under DGFT 45078 of 22 May 2023.
  • Condition: Subject to Policy Condition 1 of the Chapter

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3004 42, and China's below.

China: the same goods (3004 42)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 3004 42. 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
3004.42.00.10Pseudoephedrine hydrochloride tablets盐酸伪麻黄碱片5%MFN rate (no APTA concession on this line)5%13%13%23Q
3004.42.00.20Other single-ingredient preparations containing pseudoephedrine and its salts其他含伪麻黄碱及其盐的单方制剂5%MFN rate (no APTA concession on this line)5%13%13%I
3004.42.00.90Other medicaments containing pseudoephedrine or its salts其他含有伪麻黄碱及其盐的药品5%MFN rate (no APTA concession on this line)5%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.

Every Chinese code in full

3004.42.00Medicaments containing pseudoephedrine (INN) or its salts, put up in measured doses or in forms or packings for retail sale

3004.42.00.10Pseudoephedrine hydrochloride tablets盐酸伪麻黄碱片
Unit
kg
MFN import duty
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
  • 2Dual-use items and technologies import licence两用物项和技术进口许可证
  • 3Dual-use items and technologies export licence两用物项和技术出口许可证
  • QImported drugs clearance certificate进口药品通关单
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.Use用途
  • 3.Ingredients成分
  • 4.Whether put up in measured doses是否配定剂量
  • 5.Whether in retail packings是否零售包装
  • 6.Chemical common name化学通用名
  • 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
  • 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 9.Packing specifications包装规格
  • 10.GTIN
  • 11.CAS
  • 12.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
2.5%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
3%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3004420010998Pseudoephedrine hydrochloride tablets (medicaments)盐酸伪麻黄碱片(药品)
  • 3004420010999Pseudoephedrine HCl tablets (other chemical products)盐酸伪麻黄碱片(其他化工产品)
3004.42.00.20Other single-ingredient preparations containing pseudoephedrine and its salts其他含伪麻黄碱及其盐的单方制剂

Put up in measured doses or in forms or packings for retail sale已配定剂量或制成零售包装

Unit
kg
MFN import duty
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
  • IPsychotropic drugs import/export permit精神药物进(出)口准许证
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.Use用途
  • 3.Ingredients成分
  • 4.Whether put up in measured doses是否配定剂量
  • 5.Whether in retail packings是否零售包装
  • 6.Chemical common name化学通用名
  • 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
  • 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 9.Packing specifications包装规格
  • 10.GTIN
  • 11.CAS
  • 12.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
2.5%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
3%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3004420020998Other single-ingredient preparations containing pseudoephedrine or its salts (in measured doses or in retail packings) (medicaments)其他含伪麻黄碱及其盐的单方制剂(已配定剂量或制成零售包装)(药品)
  • 3004420020999Other single medicaments containing pseudoephedrine or its salts (put up in measured doses or in forms or packings for retail sale)其他含伪麻黄碱及其盐的单方制剂(已配定剂量或制成零售包装)(其他化工产品)
3004.42.00.90Other medicaments containing pseudoephedrine or its salts其他含有伪麻黄碱及其盐的药品

Put up in measured doses or in forms or packings for retail sale已配定剂量或制成零售包装

Unit
kg
MFN import duty
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
  • QImported drugs clearance certificate进口药品通关单
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.Use用途
  • 3.Ingredients成分
  • 4.Whether put up in measured doses是否配定剂量
  • 5.Whether in retail packings是否零售包装
  • 6.Chemical common name化学通用名
  • 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
  • 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 9.Packing specifications包装规格
  • 10.GTIN
  • 11.CAS
  • 12.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
2.5%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
3%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3004420090998Other medicaments containing pseudoephedrine or its salts (in measured doses or in retail packings) (medicaments)其他含有伪麻黄碱及其盐的药品(已配定剂量或制成零售包装)(药品)
  • 3004420090999Other medicaments containing pseudoephedrine or its salts (in measured doses or in retail packings) (other chemical products)其他含有伪麻黄碱及其盐的药品(已配定剂量或制成零售包装)(其他化工产品)

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

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.