Heading · Chapter 30 · Section VI, Products of the chemical or allied industries
HS 3006Pharmaceutical goods specified in note 4 to this chapter
Pharmaceutical products
- Customs duty
- 0% to 10%
- 12 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
9 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 |
|---|---|---|---|---|
| 3006 10 | Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable | 10% | 0%, 5% or 18% | kg |
| 3006 30 00 | Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient | 10% | 0%, 5% or 18% | kg |
| 3006 40 00 | Dental cements and other dental fillings; bone reconstruction cements | 10% | 0%, 5% or 18% | kg |
| 3006 50 00 | First-aid boxes and kits | 10% | 0%, 5% or 18% | kg |
| 3006 60 | Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides | Free | 0%, 5% or 18% | kg |
| 3006 70 00 | Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments | 10% | 0%, 5% or 18% | kg |
| 3006 91 00 | Appliances identifiable for ostomy use | 10% | 0%, 5% or 18% | kg |
| 3006 92 00 | Waste pharmaceuticals | 10% | 0%, 5% or 18% | kg |
| 3006 93 00 | Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses | 10% | 0%, 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 12 tariff items: 0% to 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: 11 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 115 | All types of contraceptives | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 232 | Animal or Human Blood V accines | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 236 | Pharmaceutical goods specified in Note 4 to this Chapter i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Waste pharmaceuticals (other than contraceptives); Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes | 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 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| 16 Jan 2025 to 21 Sep 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate); 2/2025-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 3006 | Pharmaceutical goods specified in note 4 to this Chapter | 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: 11 tariff items
China: the same goods (3006)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 2 expired under 3006. 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 |
|---|---|---|---|---|---|---|
| 3006.10.00.00 | Sterile surgical catgut, similar sterile suture materials, sterile laminaria and its tents无菌外科肠线、类似的无菌缝合材料,无菌昆布及其塞条 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 3006.30.00.10 | Iopromide injection, Gadobutrol injection碘普罗胺注射液、钆布醇注射液 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABQVW |
| 3006.30.00.90 | Other X-ray contrast media, diagnostic reagents其他X光检查造影剂、诊断试剂 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | ABQVW |
| 3006.40.00.00 | Dental cements and other dental fillings牙科粘固剂及其他牙科填料 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 3006.50.00.00 | First-aid boxes and kits急救药箱、药包 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 3006.60.10.00 | Contraceptives with a basis of hormones以激素为基本成分的避孕药 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
| 3006.60.90.00 | Other chemical contraceptives其他化学避孕药 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | Q |
| 3006.70.00.00 | Medical gel preparations, lubricants, coupling agents医用凝胶制品、润滑剂、偶合剂 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3006.91.00.00 | Appliances identifiable for ostomy use可确定用于造口术的用具 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3006.92.00.00 | Waste pharmaceuticals废药物 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 9 |
| 3006.93.00.00 | Placebos and blinded clinical trial kits, for authorized clinical trials, put up in measured doses安慰剂和盲法临床试剂盒,用于经许可的临床试验,已配定剂量 | 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
Previous3005Wadding, 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 purposesOne level upChapter 30Pharmaceutical productsNext3101Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products
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.