Subheading · Chapter 70 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 7004 90Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked: other glass

Glass and glassware

Customs duty: 10%; 4 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: m²
Duty in China: 3% to 15%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

4 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
7004 90 11	Tinted	10%	18%	m²
7004 90 19	Other	10%	18%	m²
7004 90 91	Tinted	10%	18%	m²
7004 90 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. 3 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

GST rate rules in force
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

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
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 90, and China's below.

China: the same goods (7004 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 7004 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
7004.90.00.01	Optical flat glass, of a thickness of < 0.7 mm光学平板玻璃,厚度0.7mm以下	9%China's provisional rate, lower than MFN	15%	13%	0%	None
7004.90.00.02	Raw plate glass for substrates of liquid crystal or OLED displays液晶或有机发光二极管(OLED)显示屏基板用原板玻璃	3%China's provisional rate, lower than MFN	15%	13%	0%	None
7004.90.00.03	Unworked sheet glass for covers of mobile phones or tablets (including front and back covers)手机或平板电脑盖板(包括前盖、后盖)用原板玻璃	5%China's provisional rate, lower than MFN	15%	13%	0%	None
7004.90.00.90	Other drawn or blown glass sheets, plates拉、吹制的其他玻璃板、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

7004.90.00Other drawn or blown glass sheets or plates

7004.90.00.01Optical flat glass, of a thickness of < 0.7 mm光学平板玻璃,厚度0.7mm以下

Uncoloured, transparent and non-absorbent, not otherwise worked未着色,透明及不具吸收层的,未经其他加工

Unit: kg / m²
MFN import duty: 15%
Provisional import duty: 9%
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.Use用途
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.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)
7.Model型号
8.Dimensions (length x width x thickness)规格尺寸(长x宽x厚)
9.GTIN
10.CAS
11.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: 7%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 13.1%
Brunei: 13.1%
Cambodia: 13.1%
South Korea: 13.1%
Laos: 13.1%
Malaysia: 13.1%
New Zealand: 14%
Singapore: 13.1%
Thailand: 13.1%
Vietnam: 13.1%
Japan: 13.3%
Indonesia: 13.1%
Philippines: 13.1%
Myanmar: 13.1%

CIQ codes

7004900001999Optical flat glass, of a thickness not exceeding 0.7 mm (uncoloured, transparent and non-absorbent, not otherwise worked)光学平板玻璃,厚度0.7mm以下(未着色,透明及不具吸收层的,未经其他加工)

7004.90.00.02Raw plate glass for substrates of liquid crystal or OLED displays液晶或有机发光二极管(OLED)显示屏基板用原板玻璃

Uncoloured, transparent and non-absorbent, not otherwise worked未着色,透明及不具吸收层的,未经其他加工

Unit: kg / m²
MFN import duty: 15%
Provisional import duty: 3%
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.Use用途
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.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)
7.Model型号
8.Dimensions (length x width x thickness)规格尺寸(长x宽x厚)
9.GTIN
10.CAS
11.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: 7%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 13.1%
Brunei: 13.1%
Cambodia: 13.1%
South Korea: 13.1%
Laos: 13.1%
Malaysia: 13.1%
New Zealand: 14%
Singapore: 13.1%
Thailand: 13.1%
Vietnam: 13.1%
Japan: 13.3%
Indonesia: 13.1%
Philippines: 13.1%
Myanmar: 13.1%

CIQ codes

7004900002999Raw sheet glass for substrates of liquid crystal or organic light-emitting diode (OLED) display panels (uncoloured, transparent and without an absorbing layer, not otherwise worked)液晶或有机发光二极管(OLED)显示屏基板用原板玻璃(未着色,透明及不具吸收层的,未经其他加工)

7004.90.00.03Unworked sheet glass for covers of mobile phones or tablets (including front and back covers)手机或平板电脑盖板(包括前盖、后盖)用原板玻璃

Unit: kg / m²
MFN import duty: 15%
Provisional import duty: 5%
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.Use用途
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.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)
7.Model型号
8.Dimensions (length x width x thickness)规格尺寸(长x宽x厚)
9.GTIN
10.CAS
11.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: 7%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 13.1%
Brunei: 13.1%
Cambodia: 13.1%
South Korea: 13.1%
Laos: 13.1%
Malaysia: 13.1%
New Zealand: 14%
Singapore: 13.1%
Thailand: 13.1%
Vietnam: 13.1%
Japan: 13.3%
Indonesia: 13.1%
Philippines: 13.1%
Myanmar: 13.1%

CIQ codes

7004900003999Raw sheet glass for mobile phone or tablet covers (incl. front and back covers) (not coloured, transparent and non-absorbent, not otherwise worked)手机或平板电脑盖板(包括前盖、后盖)用原板玻璃(未着色,透明及不具吸收层的,未经其他加工)

7004.90.00.90Other drawn or blown glass sheets, plates拉、吹制的其他玻璃板、片

Uncoloured, transparent and non-absorbent, not otherwise worked未着色,透明及不具吸收层的,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.Use用途
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.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)
7.Model型号
8.Dimensions (length x width x thickness)规格尺寸(长x宽x厚)
9.GTIN
10.CAS
11.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: 7%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 13.1%
Brunei: 13.1%
Cambodia: 13.1%
South Korea: 13.1%
Laos: 13.1%
Malaysia: 13.1%
New Zealand: 14%
Singapore: 13.1%
Thailand: 13.1%
Vietnam: 13.1%
Japan: 13.3%
Indonesia: 13.1%
Philippines: 13.1%
Myanmar: 13.1%

CIQ codes

7004900090999Other drawn or blown glass sheets (uncoloured, transparent and non-absorbent, not otherwise worked)拉、吹制的其他玻璃板、片(未着色,透明及不具吸收层的,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

Previous7004 20Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer One level up7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked Next7005 10Non-wired glass, having an absorbent, reflecting or non-reflecting layer

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.