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

HS 3826 00 00Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils and oils obtained from bituminous minerals

Miscellaneous chemical products › Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals

Customs duty
10%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Restricted
Export policy
Restricted
Unit
kg
Duty in China
4.2%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Oman CEPA20/2026-Customs0%Oman
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA2%Australia
SAFTA5%Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

"*As per ITC HS policy, import under this CTI is restricted. import of bio fuels for all purposes is also restricted. import will require import licence from dgft. refer DGFT notification no. 06/2015-2020 dt. 24-05-2019.**"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Restricted under DGFT 06/2015-2020 of 24 May 2019.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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 12%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 264B i o - d i e s e l s u p p l i e d t o O i l M a r k e t i n g C o m p a n i e s f o r blending with High Speed Diesel5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 112Biodiesel (other than biodiesel supplied to Oil Marketing Companies for blending with High Speed Diesel)18%
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 20255% or 12%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
3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous mineralsNil—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before export, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.
  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 115C OF SCHEDULE 2 OF ITC HS EXPORT POLICY; EXPORT OF BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR CONTAINING LESS THAN 70 PERCENT BY WEIGHT OF PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS IS RESTRICTED. EXPORT IS PERMITTED UNDER LICENSE ONLY FOR NON-FUEL PURPOSES. HOWEVER, EXPORT OF BIOFUEL FROM SPECIAL ECONOMIC ZONES (SEZ)/ EXPORT ORIENTED UNITS (EOUS), ARE ALLOWED FOR FUEL AS WELL AS NON FUEL PURPOSES WITHOUT ANY RESTRICTIONS WHEN PRODUCED USING ONLY IMPORTED FEED STOCK.REFER DGFT NOTN 29/2015-20 DTD 28.8.2018 AND NOTF NO 62/2015-20 DTD 22-03-23* EXPORT OF WASTES IS SUBJECT TO COMPLIANCE OF RULES 12 & 14 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Restricted under DGFT 62/2015-20 of 22 Mar 2023.
  • Condition: Export is permitted under Restricted Export Authorization only for non-fuel purposes. However, export of Bio-fuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoUs) are allowed for Fuel as well as Non-Fuel purposes without any restriction when produced using only imported feed stock.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3826 00, and China's below.

China: the same goods (3826 00)

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 3826 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
3826.00.00.01Pure biodiesel纯生物柴油4.2%APTA rate, with an APTA certificate of origin6.5%13%0%None
3826.00.00.90Other biodiesel and mixtures thereof其他生物柴油及其混合物4.2%APTA rate, with an APTA certificate of origin6.5%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

3826.00.00Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals

3826.00.00.01Pure biodiesel纯生物柴油
Unit
kg / L
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.Use用途
  • 3.Ingredient content成分含量
  • 4.Percentage content of mineral oils extracted from petroleum or bitumen从石油或沥青提取矿物油类的百分比含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.2%
RCEP rates
Australia
3.3%
Brunei
3.3%
Cambodia
3.3%
South Korea
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
3.9%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Japan
4.5%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3826000001999Pure biodiesel纯生物柴油
3826.00.00.90Other biodiesel and mixtures thereof其他生物柴油及其混合物
Unit
kg / L
MFN import duty
6.5%
Provisional import duty
None
General import duty
35%
Import VAT
13%
Consumption tax
1.2元/升
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.Ingredient content成分含量
  • 4.Percentage content of mineral oils extracted from petroleum or bitumen从石油或沥青提取矿物油类的百分比含量
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.2%
RCEP rates
Australia
3.3%
Brunei
3.3%
Cambodia
3.3%
South Korea
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
3.9%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Japan
4.5%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3826000090999Other biodiesel and mixtures thereof其他生物柴油及其混合物
3826.00.00.00Expired
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
4.2%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3.4%
Georgia
0%
Mauritius
0%

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

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.