Tariff item · Chapter 69 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 6907 30 00Mosaic cubes and the like, other than those of sub- heading 6907 39
Ceramic products › Ceramic flags and paving, hearth or wall tiles, ceramic mosaic cubes and the like, whether or not on a backing, finishing ceramics › Mosaic cubes and the like, other than those of sub-heading 6907 40
- Customs duty
- 15%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 4.6% to 7%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 15% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAPTA | 3.75% | Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 9% | Norway |
| India–UAE CEPA | 9% | United Arab Emirates |
| APTA | 10.5% | Bangladesh, China, South Korea, Sri Lanka |
| India–EFTA TEPA51/2025-Customs | 12% | Switzerland, Iceland, Liechtenstein |
| India–MERCOSUR PTA | 12% | Argentina, Brazil, Paraguay, Uruguay |
| India–Oman CEPA20/2026-Customs | 13.5% | Oman |
| India–UK CETA29/2026-Customs | 13.6% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: Nil to USD 1.87 per square metre, by origin and producer (until 23 Feb 2027). Glazed/Unglazed Porcelain/V itrified tiles in polished or unpolished finish with less than 3% water absorption. 09/2022-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS))
- Free under DGFT 08/2023 of 29 May 2023.
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 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 238 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | — | — |
| 690701 | Ceramic Glazed Floor Tiles Coloured | 1.7% | — |
| 690702 | Ceramic Glazed Wall Tiles | 1.7% | — |
| 690703 | Others Glazed | 1.7% | — |
| 690799 | Others | 1.4% | — |
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): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6907 30, and China's below.
China: the same goods (6907 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6907 30. 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 |
|---|---|---|---|---|---|---|
| 6907.30.10.00 | Mosaic cubes and the like, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square with a side of less than 7 cm, other than goods of subheading 6907.40不论是否矩形,其最大表面积以可置入边长小于7厘米的方格的镶嵌砖及其类似品,但子目6907.40的货品除外 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 0% | L |
| 6907.30.90.00 | Other mosaic tiles and the like, other than goods of subheading 6907.40其他镶嵌砖及其类似品,但子目6907.40的货品除外 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 0% | L |
- 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
6907.30.10Mosaic cubes and the like, capable of being enclosed in a square the side of which is less than 7 cm, other than ceramic flags and paving, hearth or wall tiles
6907.30.10.00Mosaic cubes and the like, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square with a side of less than 7 cm, other than goods of subheading 6907.40不论是否矩形,其最大表面积以可置入边长小于7厘米的方格的镶嵌砖及其类似品,但子目6907.40的货品除外
- Unit
- kg / m²
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- LCivil commodities inbound verification (CCC)民用商品入境验证
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (mosaics, etc.)种类(马赛克等)
- 3.Dimensions (max. length of max. surface area)尺寸(最大表面积的最大边长)
- 4.Water absorption by weight按重量计吸水率
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Colour颜色
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- 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
- 4.9%
- Serbia
- 2.8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.6%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6907301000999Mosaic cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square with a side of less than 7 cm, other than goods of subheading 6907.40不论是否矩形,其最大表面积以可置入边长小于7厘米的方格的镶嵌砖(马赛克)及其类似品,但子目6907.40的货品除外
6907.30.90Other mosaic tiles and similar articles, excl. ceramic facing tiles
6907.30.90.00Other mosaic tiles and the like, other than goods of subheading 6907.40其他镶嵌砖及其类似品,但子目6907.40的货品除外
- Unit
- kg / m²
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- LCivil commodities inbound verification (CCC)民用商品入境验证
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (mosaics, etc.)种类(马赛克等)
- 3.Dimensions (max. length of max. surface area)尺寸(最大表面积的最大边长)
- 4.Water absorption by weight按重量计吸水率
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Colour颜色
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- 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
- 4.9%
- Serbia
- 2.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6907309000999Other mosaic tiles and similar, excluding goods of subheading 6907.40其他镶嵌砖(马赛克)及其类似品,但子目6907.40的货品除外
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.