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Subheading · Chapter 34 · Section VI, Products of the chemical or allied industries

HS 3404 90Artificial waxes and prepared waxes: 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%
7 tariff items
GST now
18%
Import policy
Mostly Free
Restricted: 3 items
Export policy
Free
Unit
kg
Duty in China
10%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

7 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
3404 90 10Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms10%18%kg
3404 90 20Polyethylene wax10%18%kg
3404 90 31Poly brominated biphenyls10%18%kg
3404 90 32Poly chlorinated biphenyls10%18%kg
3404 90 33Poly chlorinated terphenyls10%18%kg
3404 90 39Other10%18%kg
3404 90 90Other10%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: 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: 4 tariff items
  • Restricted: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 69Artificial waxes and prepared waxes18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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
3404Artificial waxes and prepared waxes1.2%—

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 3404 90, and China's below.

China: the same goods (3404 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3404 90. 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
3404.90.00.10Short-chain chlorinated paraffins短链氯化石蜡10%MFN rate (no APTA concession on this line)10%13%0%89
3404.90.00.90Other artificial waxes and prepared waxes其他人造蜡及调制蜡10%MFN rate (no APTA concession on this line)10%13%0%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

3404.90.00Other artificial waxes and prepared waxes

3404.90.00.10Short-chain chlorinated paraffins短链氯化石蜡
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 8Export prohibited禁止出口商品
  • 9Import prohibited禁止进口商品
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.Ingredients成分
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
0%
Serbia
4%
Hong Kong
0%
Macao
0%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3404900010101Short-chain chlorinated paraffins (having characteristics of artificial waxes) (other chemical products)短链氯化石蜡(具有人造蜡特性)(其他化工产品)
  • 3404900010102Short-chain chlorinated paraffin (having characteristics of artificial wax) (food additives with no quarantine requirements)短链氯化石蜡(具有人造蜡特性)(无检疫要求食品添加剂)
3404.90.00.90Other artificial waxes and prepared waxes其他人造蜡及调制蜡
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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.Ingredients成分
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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
7%
Ecuador
0%
Serbia
4%
Hong Kong
0%
Macao
0%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3404900090301Other artificial waxes and prepared waxes (hazardous chemicals, not for use as food additives)其他人造蜡及调制蜡(危险化学品,不用作食品添加剂)
  • 3404900090302Other artificial waxes and prepared waxes (hazardous chemicals, used as food additives)其他人造蜡及调制蜡(危险化学品,用作食品添加剂)
  • 3404900090303Other artificial waxes and prepared waxes (other chemicals, not for use as food additives)其他人造蜡及调制蜡(其他化工品,不用作食品添加剂)
  • 3404900090304Other artificial waxes and prepared waxes (other chemicals, used as food additives)其他人造蜡及调制蜡(其他化工品,用作食品添加剂)
3404.90.00.00Other artificial waxes and prepared waxes其他人造蜡及调制蜡Expired
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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.Appearance外观
  • 4.Ingredients成分
  • 5.Brand品牌
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
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%
CIQ codes
  • 3404900000301Other artificial waxes and prepared waxes (other chemical products)其他人造蜡及调制蜡(其他化工产品)
  • 3404900000999Other artificial waxes and prepared waxes (food additives not subject to quarantine)其他人造蜡及调制蜡(无检疫要求食品添加剂)

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

Previous3402 90OtherOne level up3404Artificial waxes and prepared waxesNext3405 90Other

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.