Subheading · Chapter 81 · Section XV, Base metals and articles of base metal
HS 8105 20Cobalt mattes and other intermediate products of cobalt metallurgy, unwrought cobalt, powders
Other base metals; cermets; articles thereof › Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap
- Customs duty
- 2.5% to 5%
- 3 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 4%
- 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 |
|---|---|---|---|---|
| 8105 20 10 | Cobalt mattes and other intermediate products of cobalt metallurgy | 2.5% | 18% | kg |
| 8105 20 20 | Cobalt unwrought | 5% | 18% | kg |
| 8105 20 30 | Powders | 5% | 18% | 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: 2.5% to 5%. 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 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. 360 | Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap | 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 |
|---|---|---|---|
| 8105 | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8105 20, and China's below.
China: the same goods (8105 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8105 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 |
|---|---|---|---|---|---|---|
| 8105.20.10.00 | Cobalt hydrometallurgical intermediates钴湿法冶炼中间品 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | 4xy |
| 8105.20.20.00 | Cobalt, unwrought未锻轧钴 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | 4xy |
| 8105.20.90.01 | Cobalt mattes and other intermediate products of cobalt metallurgy钴锍及其他冶炼钴时所得中间产品 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | 4xy |
| 8105.20.90.10 | Ultrafine cobalt powder with cobalt content >= 99.5%钴≥99.5%的超细钴粉 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 8105.20.90.90 | Other cobalt mattes; powders其他钴锍、粉末 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 4xy |
- 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
8105.20.10Intermediate products of cobalt hydrometallurgy
8105.20.10.00Cobalt hydrometallurgical intermediates钴湿法冶炼中间品
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 14%
- 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
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
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.Shape (powder, granules, etc.)形状(粉末、颗粒等)
- 3.Material (cobalt, cobalt alloy, cobalt mattes, etc.)材质(钴、钴合金、钴锍等)
- 4.Condition (waste, scrap, not waste or scrap, etc.)状态(废、碎、非废碎等)
- 5.Content (cobalt: dry basis, moisture, other elements)成分含量(钴:以干基钴为标准、水分含量、其他元素)
- 6.Valuation date计价日期
- 7.Date of contract签约日期
- 8.GTIN
- 9.CAS
- 10.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
- 8105201000999Cobalt hydrometallurgical intermediates钴湿法冶炼中间品
8105.20.20Cobalt, unwrought
8105.20.20.00Cobalt, unwrought未锻轧钴
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 14%
- 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
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
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.Shape (powder, granules, etc.)形状(粉末、颗粒等)
- 3.Material (cobalt, cobalt alloy, cobalt mattes, etc.)材质(钴、钴合金、钴锍等)
- 4.Condition (waste, scrap, not waste or scrap, etc.)状态(废、碎、非废碎等)
- 5.Content (cobalt: dry basis, moisture, other elements)成分含量(钴:以干基钴为标准、水分含量、其他元素)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.GTIN
- 9.CAS
- 10.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
- 8105202000999Cobalt, unwrought未锻轧钴
8105.20.90Other cobalt mattes and other intermediate products of cobalt metallurgy; cobalt powders
8105.20.90.01Cobalt mattes and other intermediate products of cobalt metallurgy钴锍及其他冶炼钴时所得中间产品
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 14%
- 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
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
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.Shape (powder, bars, rods, profiles, sections, plates, sheets, strip, foil, etc.)形状(粉末、条、杆、型材、异型材、板、片、带、箔等)
- 3.Material (cobalt, cobalt alloy, cobalt mattes, etc.)材质(钴、钴合金、钴锍等)
- 4.Method of working (forged, rolled)加工方法(锻轧)
- 5.Condition (waste, scrap, not waste or scrap, etc.)状态(废、碎、非废碎等)
- 6.Content (cobalt: based on dry cobalt, moisture content, other elements)成分含量(钴:以干基钴为标准、水分含量、其他元素含)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.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
- 2%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 2.4%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8105209001999Cobalt mattes and other intermediate products of cobalt metallurgy钴锍及其他冶炼钴时所得中间产品
8105.20.90.10Ultrafine cobalt powder with cobalt content >= 99.5%钴≥99.5%的超细钴粉
Fisher subsieve size 0.8-1.5μm, apparent density 0.4-0.8g/cm³费氏粒度0.81.5μm,松装密度0.40.8g/立方厘米
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- 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.Shape (powder, bars, rods, profiles, sections, plates, sheets, strip, foil, etc.)形状(粉末、条、杆、型材、异型材、板、片、带、箔等)
- 3.Material (cobalt, cobalt alloy, cobalt mattes, etc.)材质(钴、钴合金、钴锍等)
- 4.Method of working (forged, rolled)加工方法(锻轧)
- 5.Condition (waste, scrap, not waste or scrap, etc.)状态(废、碎、非废碎等)
- 6.Content (cobalt: based on dry cobalt, moisture content, other elements)成分含量(钴:以干基钴为标准、水分含量、其他元素含)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.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
- 2%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 2.4%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8105209010999Ultrafine cobalt powder, of cobalt content ≥ 99.5% (Fischer particle size 0.8-1.5μm, bulk density 0.4-0.8g/cm³)钴≥99.5%的超细钴粉(费氏粒度0.8-1.5μm,松装密度0.4-0.8g/立方厘米)
8105.20.90.90Other cobalt mattes; powders其他钴锍、粉末
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 14%
- 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
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
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.Shape (powder, bars, rods, profiles, sections, plates, sheets, strip, foil, etc.)形状(粉末、条、杆、型材、异型材、板、片、带、箔等)
- 3.Material (cobalt, cobalt alloy, cobalt mattes, etc.)材质(钴、钴合金、钴锍等)
- 4.Method of working (forged, rolled)加工方法(锻轧)
- 5.Condition (waste, scrap, not waste or scrap, etc.)状态(废、碎、非废碎等)
- 6.Content (cobalt: based on dry cobalt, moisture content, other elements)成分含量(钴:以干基钴为标准、水分含量、其他元素含)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.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
- 2%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 2.4%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8105209090999Other cobalt sulphides; powders其他钴硫、粉末
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.