Subheading · Chapter 70 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 7005 10Non-wired glass, having an absorbent, reflecting or non-reflecting layer
Glass and glassware › Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- Import policy
- Varies
- Free: 1 item, Restricted: 1 item
- Export policy
- Free
- Unit
- m²
- Duty in China
- 15%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 7005 10 10 | Tinted | 10% | 18% | m² |
| 7005 10 90 | 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 2 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Countervailing duty on goods from Malaysia: 9.71–10.14% of CIF value, by origin and producer (until 1 Jun 2031). Textured Tempered Glass. 02/2026-CVD
- Countervailing duty on goods from Vietnam: reference price USD 593–664/MT, by origin and producer (until 9 May 2030). Textured Toughened (Tempered) Coated or Uncoated Glass. 03/2025-CVD
- Anti-dumping duty on goods from China and Vietnam: reference price USD 570–664/MT, by origin and producer (until 3 Dec 2029). Textured Tempered Coated and Uncoated Glass. 11/2025-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 1 tariff item
- Restricted: 1 tariff item
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. 245 | Float glass and surface ground or polished 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 |
|---|---|---|---|
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 7005 10, and China's below.
China: the same goods (7005 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 7005 10. 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 |
|---|---|---|---|---|---|---|
| 7005.10.00.00 | Float or polished glass, non-wired, with an absorbent layer有吸收层非夹丝浮法或抛光玻璃板 | 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
7005.10.00Non-wired float glass sheets, plates, etc. having an absorbent or reflective layer
7005.10.00.00Float or polished glass, non-wired, with an absorbent layer有吸收层非夹丝浮法或抛光玻璃板
Glass sheets, plates, including those with reflective or non-reflective layer包括有反射或非反射层的玻璃板、片
- 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.Processing method (with absorbing, reflecting or non-reflecting layer)加工方法(具有吸收、反射或非反射层的)
- 3.Condition (wired or not)状态(是否夹丝)
- 4.Shape (plates, sheets)形状(板、片)
- 5.Process (float, surface ground, polished)工艺(浮法、表面研磨、抛光)
- 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
- 12%
- 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%
- Ecuador
- 12.4%
- Serbia
- 10.5%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 8.2%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7005100000999Non-wired float glass or polished plate glass with an absorbent layer (including with a reflective or non-reflective layer)有吸收层非夹丝浮法或抛光玻璃板(包括有反射或非反射层的玻璃板、片)
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.