Subheading · Chapter 34 · Section VI, Products of the chemical or allied industries
HS 3402 90Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3400: other
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
- Customs duty
- 10%
- 14 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.2%
- On Indian goods
Codes under this subheading
14 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 |
|---|---|---|---|---|
| 3402 90 11 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 12 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 19 | Other | 10% | 5% or 18% | kg |
| 3402 90 20 | Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil | 10% | 5% or 18% | kg |
| 3402 90 30 | Penetrators | 10% | 5% or 18% | kg |
| 3402 90 41 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 42 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 49 | Other | 10% | 5% or 18% | kg |
| 3402 90 51 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 52 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 59 | Other | 10% | 5% or 18% | kg |
| 3402 90 91 | Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 92 | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | 10% | 5% or 18% | kg |
| 3402 90 99 | Other | 10% | 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 14 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: 14 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. 252 | Sulphonated castor oil, fish oil or sperm oil | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 67 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] | 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 |
|---|---|---|---|
| 3402 | Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 | — | — |
| 340201 | Sodium Alpha Olefine Sulphonate | 1.5% | — |
| 340299 | Others | 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: 14 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3402 90, and China's below.
China: the same goods (3402 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 3402 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 |
|---|---|---|---|---|---|---|
| 3402.90.00.00 | Organic surface-active preparations, not put up for retail sale非零售包装有机表面活性剂制品 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 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
3402.90.00Other preparations of surface-active agents, washing and cleaning preparations
3402.90.00.00Organic surface-active preparations, not put up for retail sale非零售包装有机表面活性剂制品
Not in retail packs, calcium dodecylbenzenesulphonate content > 70%非零售包装,十二烷基苯磺酸钙含量高于70%
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 80%
- 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.Whether in retail packings是否零售包装
- 4.Ingredients成分
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.GTIN
- 8.CAS
- 9.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
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.2%
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
- 4.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3402900000301Organic surface-active preparations, not put up for retail sale (including washing and cleaning preparations, whether or not containing soap) (hazardous chemical, flammable liquid)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(危险化学品,易燃液体)
- 3402900000302Organic surface-active preparations, not in retail packings (incl. washing and cleaning preparations, whether or not containing soap) (other chemical products)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(其他化工品)
3402.90.00.01Calcium dodecylbenzenesulphonate methanol solution十二烷基苯磺酸钙甲醇溶液Expired
Not in retail packs, calcium dodecylbenzenesulphonate content > 70%非零售包装,十二烷基苯磺酸钙含量高于70%
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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.Whether in retail packings是否零售包装
- 4.Ingredients成分
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.9%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.2%
CIQ codes
- 3402900001101Calcium dodecylbenzenesulfonate in methanol solution (not for retail sale, calcium dodecylbenzenesulfonate content > 70%) (cosmetic semi-finished product)十二烷基苯磺酸钙甲醇溶液(非零售包装,十二烷基苯磺酸钙含量高于70%)(化妆品半成品)
- 3402900001102Calcium dodecylbenzenesulfonate methanol solution (not put up for retail sale, calcium dodecylbenzenesulfonate content > 70%) (other cosmetic products)十二烷基苯磺酸钙甲醇溶液(非零售包装,十二烷基苯磺酸钙含量高于70%)(其他化妆品)
- 3402900001999Calcium dodecylbenzenesulfonate in methanol solution (non-retail packings, calcium dodecylbenzenesulfonate content > 70%)十二烷基苯磺酸钙甲醇溶液(非零售包装,十二烷基苯磺酸钙含量高于70%)
3402.90.00.90Organic surface-active preparations, not put up for retail sale非零售包装有机表面活性剂制品Expired
Including detergents and cleaning preparations, whether or not containing soap包括洗涤剂及清洁剂,不论是否含有肥皂
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
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.Whether in retail packings是否零售包装
- 4.Ingredients成分
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.9%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.2%
CIQ codes
- 3402900090101Organic surface-active preparations, not put up for retail sale (incl. washing and cleaning preparations, whether or not containing soap)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(化妆品半成品)
- 3402900090102Organic surface-active preparations, not in retail packings (incl. washing and cleaning preparations, whether or not containing soap) (other cosmetic products)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(其他化妆品)
- 3402900090103Organic surface-active preparations, not in retail packings (incl. washing and cleaning preparations, whether or not containing soap) (coal flotation agents)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(煤炭浮选剂)
- 3402900090301Organic surface-active preparations, not put up for retail sale (including washing and cleaning preparations, whether or not containing soap) (hazardous chemical, flammable liquid)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(危险化学品,易燃液体)
- 3402900090302Organic surface-active preparations, not in retail packings (incl. washing and cleaning preparations, whether or not containing soap) (other chemical products)非零售包装有机表面活性剂制品(包括洗涤剂及清洁剂,不论是否含有肥皂)(其他化工品)
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
Previous3401 30Organic 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 soapOne level up3402Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3400Next3404 90Other
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.