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Subheading · Chapter 38 · Section VI, Products of the chemical or allied industries

HS 3804 00Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803

Miscellaneous chemical products › Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3802

Customs duty
7.5%
3 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 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
3804 00 10Lignin sulphonates7.5%18%kg
3804 00 20Concentrated sulphate lye7.5%18%kg
3804 00 90Other7.5%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 3 tariff items: 7.5%. 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: 3 tariff items

GST

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

  • Now 18%, or 5% for some goods.
  • Until 21 September 2025 18%, or 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 91Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 380318%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 221Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 19855%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%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
3804Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of Heading 38031.2%—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3804 00, and China's below.

China: the same goods (3804 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3804 00. 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
3804.00.00.10Residual lyes from the manufacture of wood pulp, not concentrated, desugared or chemically treated未经浓缩、脱糖或经过化学处理的木浆残余碱液6.5%MFN rate (no APTA concession on this line)6.5%13%0%9
3804.00.00.90Residual lyes from the manufacture of wood pulp, concentrated, desugared or chemically treated, including lignin sulphonates经浓缩、脱糖或经过化学处理的木浆残余碱液,包括木素磺酸盐6.5%MFN rate (no APTA concession on this line)6.5%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

3804.00.00Residual lyes from wood pulp manufacture

3804.00.00.10Residual lyes from the manufacture of wood pulp, not concentrated, desugared or chemically treated未经浓缩、脱糖或经过化学处理的木浆残余碱液

Excluding tall oil妥尔油除外

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
35%
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
  • 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.GTIN
  • 3.CAS
  • 4.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
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
3.3%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3804000010101Residual lyes from the manufacture of wood pulp, not concentrated, desugared or chemically treated (excl. tall oil) (for feed)未经浓缩、脱糖或经过化学处理的木浆残余碱液(妥尔油除外)(饲用)
  • 3804000010990Residual lyes from the manufacture of wood pulp, not concentrated, desugared or chemically treated (excl. tall oil) (other)未经浓缩、脱糖或经过化学处理的木浆残余碱液(妥尔油除外)(其他)
3804.00.00.90Residual lyes from the manufacture of wood pulp, concentrated, desugared or chemically treated, including lignin sulphonates经浓缩、脱糖或经过化学处理的木浆残余碱液,包括木素磺酸盐

Excluding tall oil妥尔油除外

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
35%
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.GTIN
  • 3.CAS
  • 4.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
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
3.3%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3804000090101Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignosulphonates (excl. tall oil) (for feed)经浓缩、脱糖或经过化学处理的木浆残余碱液,包括木素磺酸盐(妥尔油除外)(饲用)
  • 3804000090990Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignosulphonates (excl. tall oil) (other)经浓缩、脱糖或经过化学处理的木浆残余碱液,包括木素磺酸盐(妥尔油除外)(其他)

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

Previous3802 90OtherOne level up3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3802Next3805 10Gum, wood or sulphate turpentine oils

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.