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

HS 3806 90Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: other

Miscellaneous chemical products

Customs duty: 7.5%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 6.5%; On Indian goods

Search codes Duty 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
Code	Description	Customs duty	GST now	Unit
3806 90 10	Run gums	7.5%	18%	kg
3806 90 90	Other	7.5%	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 2 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: 2 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 93	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	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 item	Goods	Rate	Cap
3806	Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums	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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3806 90, and China's below.

China: the same goods (3806 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 3806 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3806.90.00.00	Other derivatives of rosin and resin acids其他松香及树脂酸衍生物	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

3806.90.00Other rosin and resin acid derivatives; rosin spirit and rosin oils, etc.

3806.90.00.00Other derivatives of rosin and resin acids其他松香及树脂酸衍生物

Including rosin spirits and rosin oils; re-melted gums包括松香精及松香油;再熔胶

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 40%
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.Source来源
3.GTIN
4.CAS
5.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: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 3.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3806900000301Other derivatives of rosin and resin acids (including rosin spirit and rosin oils; run gums) (dangerous chemicals, flammable liquids)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶)(危险化学品,易燃液体)
3806900000302Other rosin and resin acid derivatives (including rosin spirit and rosin oils; run gums) (other chemical products)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶)(其他化工品)

3806.90.00.10Disproportionated rosin and rosin derivatives歧化松香及松香衍生物Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

3806900010101Disproportionated rosin and rosin derivatives (glycerol esters of hydrogenated rosin (incl. gum rosin, wood rosin, tall oil rosin))歧化松香及松香衍生物(氢化松香(包括松香、木松香、妥尔松香)甘油酯)
3806900010102Disproportionated rosin and rosin derivatives (pentaerythritol esters of hydrogenated rosin (including gum rosin, wood rosin, tall oil rosin))歧化松香及松香衍生物(氢化松香(包括松香、木松香、妥尔松香)季戊四醇酯)
3806900010103Disproportionated rosin and rosin derivatives (methyl ester of hydrogenated rosin (including gum rosin, wood rosin, tall oil rosin))歧化松香及松香衍生物(氢化松香(包括松香、木松香、妥尔松香)甲酯)

3806.90.00.90Other rosin and resin acid derivatives (incl. rosin spirit and rosin oils; run gums)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶 )Expired

Including rosin spirits and rosin oils; re-melted gums包括松香精及松香油;再熔胶

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

3806900090999Other derivatives of rosin and resin acids (including rosin spirit and rosin oils; run gums)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶)

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

Previous3806 10Rosin and resin acids One level up3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums Next3807 00Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch

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.