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

HS 3005 10Adhesive dressings and other articles having an adhesive layer

Pharmaceutical products › Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

Customs duty
10%
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4% to 5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 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
3005 10 10Adhesive guaze10%5%kg
3005 10 20Adhesive tape10%5%kg
3005 10 90Other10%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 3 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: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 235Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impreg-nated or coated with pharma-ceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes——
300501Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls1.6%—
300599Others1.2%—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3005 10, and China's below.

China: the same goods (3005 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3005 10. 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
3005.10.10.00Adhesive plasters橡皮膏4%APTA rate, with an APTA certificate of origin5%13%13%None
3005.10.90.00Other adhesive dressings and articles having an adhesive layer其他胶粘敷料及有胶粘涂层的物品5%MFN rate (no APTA concession on this line)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

3005.10.10Adhesive plasters

3005.10.10.00Adhesive plasters橡皮膏

Put up in forms or packings for retail sale for medical, surgical, dental or veterinary uses制成零售包装供医疗、外科、牙科或兽医用

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
70%
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.Use用途
  • 3.Ingredients成分
  • 4.Impregnated with pharmaceutical substances or not是否经过药物浸涂
  • 5.Whether in retail packings是否零售包装
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Packing specifications包装规格
  • 9.Declare registration number if medical device registration number is available如有医疗器械注册编号请申报注册编号
  • 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%
Asia-Pacific (APTA)
4%
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
  • 3005101000101Plasters (put up in retail packings for medical, surgical, dental or veterinary uses) (other chemical products)橡皮膏(制成零售包装供医疗、外科、牙科或兽医用)(其他化工产品)
  • 3005101000999Adhesive dressings and other articles having an adhesive layer, put up in retail packings for medical, surgical, dental or veterinary purposes (other)橡皮膏(制成零售包装供医疗、外科、牙科或兽医用)(其他)

3005.10.90Adhesive dressings and other articles having an adhesive layer, n.e.s.

3005.10.90.00Other adhesive dressings and articles having an adhesive layer其他胶粘敷料及有胶粘涂层的物品

Impregnated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary uses经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
35%
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.Use用途
  • 3.Ingredients成分
  • 4.Impregnated with pharmaceutical substances or not是否经过药物浸涂
  • 5.Whether in retail packings是否零售包装
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Packing specifications包装规格
  • 9.Declare registration number if medical device registration number is available如有医疗器械注册编号请申报注册编号
  • 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%
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
2.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3005109000101Other adhesive dressings & articles with an adhesive layer (impregnated or coated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary purposes) (other chemical products)其他胶粘敷料及有胶粘涂层的物品(经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用)(其他化工产品)
  • 3005109000999Other adhesive dressings and articles with an adhesive layer (impregnated or coated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary purposes) (other)其他胶粘敷料及有胶粘涂层的物品(经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用)(其他)

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

Previous3004 90OtherOne level up3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposesNext3005 90Other

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.