Subheading · Chapter 70 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 7004 20Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer
Glass and glassware › Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked
- Customs duty
- 10%
- 4 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m²
- Duty in China
- 15%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 7004 20 11 | Tinted | 10% | 18% | m² |
| 7004 20 19 | Other | 10% | 18% | m² |
| 7004 20 91 | Tinted | 10% | 18% | m² |
| 7004 20 99 | Other | 10% | 18% | m² |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 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. 4 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 4 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 244 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 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 |
|---|---|---|---|
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflec-ting or non- reflecting layer, but not otherwise worked | 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7004 20, and China's below.
China: the same goods (7004 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7004 20. 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 |
|---|---|---|---|---|---|---|
| 7004.20.00.00 | Drawn or blown coloured glass sheets, plates拉、吹制的着色玻璃板、片 | 15%MFN rate (no APTA concession on this line) | 15% | 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
7004.20.00Drawn or blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
7004.20.00.00Drawn or blown coloured glass sheets, plates拉、吹制的着色玻璃板、片
Opaque, flashed or having an absorbing, reflecting or non-reflecting layer, but not otherwise worked不透明,镶色或有吸收反射或非反射层的,未经其他加工
- Unit
- kg / m²
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Process (coloured throughout, with an absorbing layer, etc.)加工方法(整块着色、具有吸收层等)
- 3.Condition (surface worked or not)状态(是否经过表面加工)
- 4.Shape (plates, sheets)形状(板、片)
- 5.Process (drawn or blown)工艺(拉制或吹制)
- 6.Use用途
- 7.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 8.Model型号
- 9.Dimensions (length x width x thickness)规格尺寸(长x宽x厚)
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 14%
- 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
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8.8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7004200000999Drawn or blown coloured glass sheets (opaque, flashed or having an absorbent, reflecting or non-reflecting layer, not otherwise worked)拉、吹制的着色玻璃板、片(不透明,镶色或有吸收反射或非反射层的,未经其他加工)
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.