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Heading · Chapter 33 · Section VI, Products of the chemical or allied industries

HS 3307Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages

Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Customs duty
20%
10 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Mostly Free
Restricted: 2 items
Export policy
Free
Unit
kg
Duty in China
2% to 3%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

6 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
3307 10Pre-shave, shaving or after-shave preparations20%5% or 18%kg
3307 20 00Personal deodorants and anti-perspirants20%5% or 18%kg
3307 30Perfumed bath salts and other bath preparations20%5% or 18%kg
3307 41 00“Agarbatti” and other odoriferous preparations which operate by burning20%5% or 18%kg
3307 49 00Other20%5% or 18%kg
3307 90Other20%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 10 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: 8 tariff items
  • Restricted: 2 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 18%.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 249Shaving cream, shaving lotion, aftershave lotion5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 64Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion]18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3307Pre-shave, shaving or after-shave preparations, personal deodorants, bath prepara-tions, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties——
330701Perfumed Agarbatti / Incense sticks / Dhoop / Loban3.9%Rs. 27.9 per Kg
330799Others1.2%—

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: 10 tariff items

China: the same goods (3307)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 3307. 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
3307.10.00.00Preparations for shaving剃须用制剂2%APTA rate, with an APTA certificate of origin3%13%13%ABNM
3307.20.00.00Deodorants and antiperspirants for human use人体除臭剂及止汗剂2%APTA rate, with an APTA certificate of origin3%13%13%ABNM
3307.30.00.00Perfumed bath salts and other bath preparations香浴盐及其他泡澡用制剂2%APTA rate, with an APTA certificate of origin3%13%13%ABNM
3307.41.00.00Joss sticks and other odoriferous preparations which operate by burning神香及其他通过燃烧散发香气制品3%MFN rate (no APTA concession on this line)3%13%13%None
3307.49.00.00Other indoor deodorizing preparations其他室内除臭制品3%MFN rate (no APTA concession on this line)3%13%13%None
3307.90.00.00Other aromatic preparations, not elsewhere specified or included其他编号未列名的芳香料制品2%APTA rate, with an APTA certificate of origin3%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.

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

Previous3306Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packagesOne level upChapter 33Essential oils and resinoids, perfumery, cosmetic or toilet preparationsNext3401Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

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.