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

HS 3307 10Pre-shave, shaving or after-shave preparations

Essential oils and resinoids, perfumery, cosmetic or toilet preparations › Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages

Customs duty
20%
2 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
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 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 10 10Shaving cream20%5% or 18%kg
3307 10 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 2 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: 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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3307 10, and China's below.

China: the same goods (3307 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3307 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
3307.10.00.00Preparations for shaving剃须用制剂2%APTA rate, with an APTA certificate of origin3%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

3307.10.00Preparations for shaving

3307.10.00.00Preparations for shaving剃须用制剂
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
1.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
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
  • 3307100000103Pre-shave, shaving or after-shave preparations (adult leave-on facial cosmetics)剃须用制剂(成人面部驻留类化妆品)
  • 3307100000104Pre-shave, shaving or after-shave preparations (rinse-off hair cosmetics for adults)剃须用制剂(成人淋洗类毛发用化妆品)
  • 3307100000999Preparations for shaving剃须用制剂

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

Previous3306 10DentifricesOne level up3307Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packagesNext3307 30Perfumed bath salts and other bath preparations

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.