Tariff item · Chapter 26 · Section V, Mineral products

HS 2620 99 00Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds: other

Ores, slag and ash

Customs duty
5%
Tariff rate
GST now
18%
or 0% for some goods
Import policy
Restricted
With a condition
Export policy
Free
Unit
kg
Duty in China
4%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 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 rate5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
APTA2.75%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs3%Switzerland, Iceland, Liechtenstein, Norway

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

"*Import is Restricted as per ITC HS and Import of spent cleaned metal catalyst containing nickel is permitted without a licence to units registered with Ministry of Environment and Forest, Government of India* Import of wastes is subject to compliance of para 8(b) of gen. notes regd Import policy of ITC (HS) and is subject to rules 12 & 13 of the Hazardous Waste (Management & Transboundry Movement) rules, 2016 *"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Restricted.
  • Condition: Import of spent cleaned metal catalyst containing nickel is permitted without a licence to units registered with Ministry of Environment and Forest, Government of India.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, 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 Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • 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.

GST

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

  • Now 18%, or 0% for some goods.
  • Until 21 September 2025 18%, or 0% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 21Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds18%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 110Uranium Ore concentrateNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 18%1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250% or 18%9/2025-Integrated Tax (Rate); 10/2025-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
2620Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic,metal or their compoundsNil—

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 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.

Clearance by other agencies

  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before export, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

*EXPORT OF WASTES IS SUBJECT TO COMPLIANCE OF RULES 12 & 14 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2620 99, and China's below.

China: the same goods (2620 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 5 expired under 2620 99. 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
2620.99.10.00Other slag, ash and residues, containing mainly tungsten其他主要含钨的矿渣、矿灰及残渣4%MFN rate (no APTA concession on this line)4%13%0%y4x9
2620.99.90.00Slag, ash and residues containing other metals or their compounds含其他金属及其化合物的矿渣、矿灰及残渣4%MFN rate (no APTA concession on this line)4%13%0%9
  • 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

2620.99.10Slag, dross and residues, mainly of tungsten

2620.99.10.00Other slag, ash and residues, containing mainly tungsten其他主要含钨的矿渣、矿灰及残渣
Unit
kg
MFN import duty
4%
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
  • 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)
  • 9Import prohibited禁止进口商品
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.Processing method (crushing, grinding, magnetic separation, gravity separation, flotation, screening)加工方法(破碎、磨碎、磁选、重力分离、浮选、筛选)
  • 4.Shape形状
  • 5.Ingredient content成分含量
  • 6.Source来源
  • 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
  • 2620991000999Other slag, ash and residues, containing mainly tungsten其他主要含钨的矿渣、矿灰及残渣

2620.99.90Other slag, ash and residues containing metals or metallic compounds, n.e.s.

2620.99.90.00Slag, ash and residues containing other metals or their compounds含其他金属及其化合物的矿渣、矿灰及残渣
Unit
kg
MFN import duty
4%
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
  • 9Import prohibited禁止进口商品
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.Processing method (crushing, grinding, magnetic separation, gravity separation, flotation, screening)加工方法(破碎、磨碎、磁选、重力分离、浮选、筛选)
  • 4.Shape形状
  • 5.Ingredient content成分含量
  • 6.Source来源
  • 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
  • 2620999000301Slag, ash and residues containing other metals or metal compounds (excluding those from iron and steel manufacture) (V2O5 > 20%)含其他金属及其化合物的矿渣、矿灰及残渣(冶炼钢铁所产生灰、渣的除外)(五氧化二钒>20%)
  • 2620999000302Slag, ash and residues containing other metals or metal compounds (excl. those from iron and steel production) (10%<vanadium pentoxide≤20%)含其他金属及其化合物的矿渣、矿灰及残渣(冶炼钢铁所产生灰、渣的除外)(10%<五氧化二钒≤20%)
  • 2620999000303Slag, ash and residues containing other metals or metal compounds (excl. those from iron or steel manufacture) (Copper smelting converter slag and fire refining slag with copper content > 10%, other copper smelting slag, used as raw material for copper smelting)含其他金属及其化合物的矿渣、矿灰及残渣(冶炼钢铁所产生灰、渣的除外)(含铜大于10%的铜冶炼转炉渣及火法精炼渣、其他铜冶炼渣,用作铜冶炼的原料)
  • 2620999000304Slag, ash and residues containing other metals or their compounds (excl. those from iron or steel production) (copper smelting converter slag and fire refining slag containing > 10% copper, other copper smelting slag, other copper smelting slag used as abrasive for rust removal)含其他金属及其化合物的矿渣、矿灰及残渣(冶炼钢铁所产生灰、渣的除外)(含铜大于10%的铜冶炼转炉渣及火法精炼渣、其他铜冶炼渣,用作除锈磨料的其他铜冶炼渣)
  • 2620999000305Slag, ash and residues containing other metals or metal compounds (excl. those from iron and steel manufacture) (other)含其他金属及其化合物的矿渣、矿灰及残渣(冶炼钢铁所产生灰、渣的除外)(其他)
2620.99.90.10Slag, ash and residues, containing >10% vanadium pentoxide (excl. those from iron or steel production)含五氧化二钒>10%的矿渣、矿灰及残渣(冶炼钢铁所产生的除外 )Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

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%
2620.99.90.11Slag, ash and residues containing other metals or metal compounds, with vanadium pentoxide content > 20%含其他金属及其化合物的矿渣、矿灰及残渣,五氧化二钒>20%Expired
Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
35%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 9Import prohibited禁止进口商品
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Processing method (crushing, grinding, magnetic separation, gravity separation, flotation, screening, etc.加工方法(破碎、磨碎、磁选、重力分离、浮选、筛选等
  • 4.Shape形状
  • 5.Ingredient content成分含量
  • 6.Source来源
  • 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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2620999011999Slag, ash & residues containing other metals or metal compounds, V2O5 > 20% (excl. those from iron & steel production & spent catalysts containing vanadium)含其他金属及其化合物的矿渣、矿灰及残渣,五氧化二钒>20%(冶炼钢铁所产生的及含钒废催化剂除外)
2620.99.90.19Slag, ash and residues containing other metals or metal compounds, with 10% < V2O5 <= 20%含其他金属及其化合物的矿渣、矿灰及残渣,10%<五氧化二钒≤20%的Expired
Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
35%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 9Import prohibited禁止进口商品
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Processing method (crushing, grinding, magnetic separation, gravity separation, flotation, screening, etc.加工方法(破碎、磨碎、磁选、重力分离、浮选、筛选等
  • 4.Shape形状
  • 5.Ingredient content成分含量
  • 6.Source来源
  • 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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2620999019999Slag, ash and residues containing other metals or metal compounds, with 10% < V2O5 ≤ 20% (excluding those from iron and steel production and spent catalysts containing vanadium)含其他金属及其化合物的矿渣、矿灰及残渣,10%<五氧化二钒≤20%的(冶炼钢铁所产生的及含钒废催化剂除外)
2620.99.90.20Copper smelting converter slag and pyrometallurgical refining slag, other copper smelting slag, containing > 10% copper含铜大于10%的铜冶炼转炉渣及火法精炼渣、其他铜冶炼渣Expired
Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
35%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
0%
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 9Import prohibited禁止进口商品
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use用途
  • 3.Processing method (crushing, grinding, magnetic separation, gravity separation, flotation, screening, etc.加工方法(破碎、磨碎、磁选、重力分离、浮选、筛选等
  • 4.Shape形状
  • 5.Ingredient content成分含量
  • 6.Source来源
  • 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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2620999020101Copper smelting converter slag and fire-refining slag, and other copper smelting slag, containing more than 10% copper (used as raw material for copper smelting)含铜大于10%的铜冶炼转炉渣及火法精炼渣、其他铜冶炼渣(用作铜冶炼的原料)
  • 2620999020102Copper smelting converter slag and fire-refining slag, and other copper smelting slag, containing more than 10% copper (other copper smelting slag used as rust-removing abrasive)含铜大于10%的铜冶炼转炉渣及火法精炼渣、其他铜冶炼渣(用作除锈磨料的其他铜冶炼渣)
2620.99.90.90Slag, ash and residues containing other metals or their compounds含其他金属及其化合物的矿渣、矿灰及残渣Expired

Excluding ash and slag from the smelting of iron or steel冶炼钢铁所产生灰、渣的除外

Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
35%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
0%
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 9Import prohibited禁止进口商品
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.Processing method (crushing, grinding, magnetic separation, gravity separation, flotation, screening, etc.加工方法(破碎、磨碎、磁选、重力分离、浮选、筛选等
  • 4.Shape形状
  • 5.Ingredient content成分含量
  • 6.Source来源
  • 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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 2620999090999Slag, ash and residues containing other metals or metal compounds (excluding those from iron and steel production)含其他金属及其化合物的矿渣、矿灰及残渣(冶炼钢铁所产生灰、渣的除外)

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

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.