Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4419 90Tableware and kitchenware, of wood: other
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 3 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 4419 90 10 | Bread boards, chopping boards and similar boards | 10% | 5% | kg |
| 4419 90 20 | Chopsticks | 10% | 5% | kg |
| 4419 90 90 | Other | 10% | 5% | 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: 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: 3 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 304 | Tableware and Kitchenware of woo d | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 4419 | Tableware and kitchenware, of wood | 1.9% | — |
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 4419 90, and China's below.
China: the same goods (4419 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 4419 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 |
|---|---|---|---|---|---|---|
| 4419.90.10.00 | Other disposable chopsticks of wood其他木制的一次性筷子 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4419.90.90.90 | Other tableware and kitchenware, of wood其他木制的其他餐具及厨房用具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABRPQ |
- 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
4419.90.10Other disposable chopsticks of wood
4419.90.10.00Other disposable chopsticks of wood其他木制的一次性筷子
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 5%
- Export duty
- 0%
- Provisional export duty
- 0%
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material (e.g., wood)材质(木制等)
- 3.Disposable (yes/no)是否是一次性产品
- 4.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
- 5.Small packings category (e.g., plastic, paper)小包装类别(塑料、纸制等)
- 6.Including accessories, specify accessory name包含附件请注明附件名称
- 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
- 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
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4419901000101Other wooden disposable chopsticks (wooden tableware and kitchenware)其他木制的一次性筷子(木质餐具及厨房用具)
- 4419901000998Disposable chopsticks of wood (tableware and kitchenware of wood)木制一次性筷子(木质餐具及厨房用具)
- 4419901000999Disposable wooden chopsticks (wood products for food contact)木制一次性筷子(食品接触木制产品)
4419.90.90Tableware and kitchenware, of wood, n.e.s.
4419.90.90.90Other tableware and kitchenware, of wood其他木制的其他餐具及厨房用具
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material (e.g., wood)材质(木制等)
- 3.Disposable (yes/no)是否是一次性产品
- 4.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
- 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%
- 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
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4419909090999Other tableware and kitchenware, of wood其他木制的其他餐具及厨房用具
4419.90.90.10Other tableware and kitchenware of ramin wood拉敏木制的其他餐具及厨房用具Expired
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2022
Licences and certificates
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material [bamboo, wood, etc.]材质[竹制、木制等]
- 5.Disposable (yes/no)是否是一次性产品
- 6.Type [if single material, declare Chinese name, Latin genus name, Latin species name种类[如是单一材质申报中文、拉丁文属名、拉丁文种名
- 7.GTIN
- 8.CAS
- 9.Other其他
CIQ codes
- 4419909010999Other tableware and kitchenware of ramin wood拉敏木制的其他餐具及厨房用具
4419.90.90.20Other tableware and kitchenware of endangered wood濒危木制的其他餐具及厨房用具Expired
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 3 Jan 2022
Licences and certificates
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material [bamboo, wood, etc.]材质[竹制、木制等]
- 5.Disposable (yes/no)是否是一次性产品
- 6.Type [if single material, declare Chinese name, Latin genus name, Latin species name种类[如是单一材质申报中文、拉丁文属名、拉丁文种名
- 7.GTIN
- 8.CAS
- 9.Other其他
CIQ codes
- 4419909020999Other tableware and kitchenware of endangered wood濒危木制的其他餐具及厨房用具
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
- 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.