Subheading · Chapter 25 · Section V, Mineral products

HS 2519 90Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure: other

Salt, sulphur, earths and stone, plastering materials, lime and cement

Customs duty
5%
5 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
1% to 3%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2519 90 10Fused magnesia (natural)5%5%kg
2519 90 20Dead-burnt (sintered) magnesia5%5%kg
2519 90 30Magnesium calcined (other than dead-burnt) not elsewhere specified or included5%5%kg
2519 90 40Magnesium oxide5%5%kg
2519 90 90Other5%5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 5 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 184Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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 itemGoodsRateCap
2519Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pureNil—

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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2519 90, and China's below.

China: the same goods (2519 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 2519 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2519.90.10.00Fused magnesia熔凝镁氧矿1%China's provisional rate, lower than MFN3%13%0%y4x
2519.90.20.00Sintered magnesia烧结镁氧矿1%China's provisional rate, lower than MFN3%13%0%y4x
2519.90.30.00Caustic calcined magnesia碱烧镁1%China's provisional rate, lower than MFN3%13%0%y4x
2519.90.91.00Chemically pure magnesium oxide化学纯氧化镁3%MFN rate (no APTA concession on this line)3%13%0%AR
2519.90.99.10Other mineral products containing 70% or more by weight of magnesium oxide其他氧化镁含量在70%及以上的矿产品1%China's provisional rate, lower than MFN3%13%0%4xy
2519.90.99.90Other magnesium oxides其他氧化镁3%MFN rate (no APTA concession on this line)3%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

2519.90.10Fused magnesia

2519.90.10.00Fused magnesia熔凝镁氧矿

Electrofused magnesia, including ramming mixes电熔镁,包括喷补料

Unit
kg
MFN import duty
3%
Provisional import duty
1%
General import duty
40%
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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • 4Export licence出口许可证
  • xExport licence (processing trade)出口许可证(加工贸易)
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.For powder, specify fineness; for granules, specify diameter粉状请注明细度,粒状请注明直径
  • 5.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)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
  • 2519901000999Fused magnesia (electrofused magnesia, incl. gunning mixes)熔凝镁氧矿(电熔镁,包括喷补料)

2519.90.20Sintered magnesia (dead-burned magnesia)

2519.90.20.00Sintered magnesia烧结镁氧矿

Including ramming mixes包括喷补料

Unit
kg
MFN import duty
3%
Provisional import duty
1%
General import duty
40%
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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • 4Export licence出口许可证
  • xExport licence (processing trade)出口许可证(加工贸易)
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.For powder, specify fineness; for granules, specify diameter粉状请注明细度,粒状请注明直径
  • 5.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)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
  • 2519902000999Sintered magnesia (dead-burned magnesia) (including ramming mixes)烧结镁氧矿(重烧镁)(包括喷补料)

2519.90.30Caustic calcined magnesia (lightly calcined magnesia)

2519.90.30.00Caustic calcined magnesia碱烧镁
Unit
kg
MFN import duty
3%
Provisional import duty
1%
General import duty
40%
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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • 4Export licence出口许可证
  • xExport licence (processing trade)出口许可证(加工贸易)
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.For powder, specify fineness; for granules, specify diameter粉状请注明细度,粒状请注明直径
  • 5.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)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
  • 2519903000999Caustic calcined magnesia (lightly calcined magnesia)碱烧镁(轻烧镁)

2519.90.91Chemically pure magnesium oxide

2519.90.91.00Chemically pure magnesium oxide化学纯氧化镁
Unit
kg
MFN import duty
3%
Provisional import duty
None
General import duty
35%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
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加工方法
  • 3.Ingredient content成分含量
  • 4.For powder, specify fineness; for granules, specify diameter粉状请注明细度,粒状请注明直径
  • 5.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)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
1.5%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
1.8%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2519909100101chemically pure magnesium oxide (mineral feed additive)化学纯氧化镁(矿物源性饲料添加剂)
  • 2519909100102Chemically pure magnesium oxide (magnesium oxide (including light and heavy) (food additives not requiring quarantine))化学纯氧化镁(氧化镁(包括轻质和重质)(无检疫要求食品添加剂))
  • 2519909100103Chemically pure magnesium oxide (magnesia)化学纯氧化镁(氧化镁)

2519.90.99Other magnesium oxides

2519.90.99.10Other mineral products containing 70% or more by weight of magnesium oxide其他氧化镁含量在70%及以上的矿产品
Unit
kg
MFN import duty
3%
Provisional import duty
1%
General import duty
40%
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.For powder, specify fineness; for granules, specify diameter粉状请注明细度,粒状请注明直径
  • 5.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)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
  • 2519909910101Other mineral products with magnesium oxide content of 70% or more (mineral-source feed additives)其他氧化镁含量在70%及以上的矿产品(矿物源性饲料添加剂)
  • 2519909910102Other mineral products with magnesium oxide content of 70% or more (magnesium oxide)其他氧化镁含量在70%及以上的矿产品(氧化镁)
2519.90.99.90Other magnesium oxides其他氧化镁
Unit
kg
MFN import duty
3%
Provisional import duty
None
General import duty
40%
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加工方法
  • 3.Ingredient content成分含量
  • 4.For powder, specify fineness; for granules, specify diameter粉状请注明细度,粒状请注明直径
  • 5.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)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
  • 2519909990101Other magnesium oxide (mineral feed additives)其他氧化镁(矿物源性饲料添加剂)
  • 2519909990102Other magnesium oxide (magnesium oxide)其他氧化镁(氧化镁)

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

Previous2517 10Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treatedOne level up2519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pureNext2520 10Gypsum; anhydrite

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.