Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3305 90Preparations for use on the hair: other
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 7 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2%
- On Indian goods
Codes under this subheading
7 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 |
|---|---|---|---|---|
| 3305 90 11 | Perfumed | 20% | 5% or 18% | kg |
| 3305 90 19 | Other | 20% | 5% or 18% | kg |
| 3305 90 20 | Brilliantines (spirituous) | 20% | 5% or 18% | kg |
| 3305 90 30 | Hair cream | 20% | 5% or 18% | kg |
| 3305 90 40 | Hair dyes (natural, herbal or synthetic) | 20% | 5% or 18% | kg |
| 3305 90 50 | Hair fixers | 20% | 5% or 18% | kg |
| 3305 90 90 | Other | 20% | 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 7 tariff items: 20%. 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: 7 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 5% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 245 | Hair oil, shampoo | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 77 | Mehendi paste in cones | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 62 | Preparations for use on the hair [other than mehendi paste in cones, hair oil, shampoo] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3305 | Preparations for use on the hair | 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: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3305 90, and China's below.
China: the same goods (3305 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3305 90. 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 |
|---|---|---|---|---|---|---|
| 3305.90.00.00 | Other preparations for use on the hair其他护发品 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | ABNM |
- 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
3305.90.00Other preparations for use on the hair
3305.90.00.00Other preparations for use on the hair其他护发品
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 150%
- 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
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model (Article No.)型号(货号)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Australia
- 0%
- South Korea
- 6.5%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 2%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 3305900000101Other hair preparations (hair care products)其他护发品(护发产品)
- 3305900000102Other hair preparations (baby hair care products)其他护发品(婴儿护发产品)
- 3305900000103Other hair preparations (hair dyeing products)其他护发品(染发产品)
- 3305900000104Other preparations for the care of hair (other cosmetic preparations for hair)其他护发品(其他发用化妆品)
- 3305900000105Other hair preparations (semi-finished cosmetic products)其他护发品(化妆品半成品)
- 3305900000108Other preparations for the care of hair (hair dyes)其他护发品(染发化妆品)
- 3305900000109Other preparations for the care of hair (hair growth preparations)其他护发品(育发化妆品)
- 3305900000110Other hair preparations (rinse-off hair cosmetics for infants & young children)其他护发品(婴幼儿淋洗类发用化妆品)
- 3305900000111Other hair preparations (leave-on hair cosmetics for infants & young children)其他护发品(婴幼儿驻留类发用化妆品)
- 3305900000112Other hair preparations (rinse-off hair cosmetics for adults)其他护发品(成人淋洗类毛发用化妆品)
- 3305900000113Other hair preparations (leave-on hair cosmetics for adults)其他护发品(成人驻留类毛发用化妆品)
- 3305900000301Other preparations for the care of hair (other dangerous chemicals)其他护发品(其他危险化学品)
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
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.