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Tariff item · Chapter 98 · Section XXI, Works of art, collectors' pieces and antiques

HS 9802 00 00Laboratory chemicals

Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)70%Assessable value11/2021-Customs, S.No. 16G
Social Welfare Surcharge (SWS)Exempt (11/2018-Customs, S.No. 8E)BCD + AIDC11/2018-Customs, S.No. 8E
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, 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 70% (S.No. 16G of 11/2021-Customs, as amended by 44/2025-Customs). (S.No. 400 of 45/2025 is goods for laboratory or R&D use (an end use).) 1 more entry cover this code for named goods or on a condition, for example S.No. 15D of 11/2021-Customs (Silver; Gold (other than those mentioned at Sl. Nos. 15B and 15C): 5%; dore bars (15B) and baggage (15C) excluded); not in the totals.
  • AIDC is Nil where exemption from BCD is claimed under advance authorisation, an EOU scheme or the notifications 11/2021-Customs lists (S.Nos. 17A to 20, among them some trade agreements); the totals do not assume one.
  • SWS is exempt under S.No. 8E of 11/2018-Customs, as amended by 44/2025-Customs (S.No. 400 of 45/2025 is goods for laboratory or R&D use (an end use)).
  • 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.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 636Laboratory chemicals18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

No All Industry Rate of drawback under heading 9802.

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): Not listed: this item earns nothing under it.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9802 00, and China's below.

China: the same goods (9802 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 9802 00. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9802.00.10.00Renminbi banknotes in circulation流通中的人民币现钞0%MFN rate (no APTA concession on this line)0%0%0%m
9802.00.90.00Foreign currency banknotes in circulation流通中的外币现钞0%MFN rate (no APTA concession on this line)0%0%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

9802.00.10Renminbi banknotes and coins in circulation

9802.00.10.00Renminbi banknotes in circulation流通中的人民币现钞

Including banknotes and coins包括纸币及硬币

Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • mBank RMB cash cross-border transport certificate银行调运人民币现钞进出境证明
Inspection and quarantine

None.

What the customs declaration must state

Not listed.

CIQ codes
  • 9802001000999Renminbi banknotes and coins in circulation流通中的人民币现钞(包括纸币及硬币)

9802.00.90Foreign banknotes and coins in circulation (including paper money and coins)

9802.00.90.00Foreign currency banknotes in circulation流通中的外币现钞

Including banknotes and coins包括纸币及硬币

Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
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

Not listed.

CIQ codes
  • 9802009000999Foreign banknotes and coins in circulation (including paper money and coins)流通中的外币现钞(包括纸币及硬币)

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

Previous9801 00 30Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or projectOne level up9802Laboratory chemicalsNext9803 00 00All dutiable articles, imported by a passenger or a member of a crew in his baggage

Sources

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.