Heading · Chapter 28 · Section VI, Products of the chemical or allied industries
HS 2804Hydrogen, rare gases and other non-metals
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Customs duty
- 5%
- 16 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
11 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 |
|---|---|---|---|---|
| 2804 10 00 | Hydrogen | 5% | 5% or 18% | kg |
| 2804 21 00 | Argon | 5% | 5% or 18% | kg |
| 2804 29 | Other | 5% | 5% or 18% | kg |
| 2804 30 00 | Nitrogen | 5% | 5% or 18% | kg |
| 2804 40 | Oxygen | 5% | 5% or 18% | kg |
| 2804 50 | Boron; tellurium | 5% | 5% or 18% | kg |
| 2804 61 00 | Containing by weight not less than 99.99% of silicon | 5% | 5% or 18% | kg |
| 2804 69 00 | Other | 5% | 5% or 18% | kg |
| 2804 70 | Phosphorus | 5% | 5% or 18% | kg |
| 2804 80 00 | Arsenic | 5% | 5% or 18% | kg |
| 2804 90 00 | Selenium | 5% | 5% or 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 16 tariff items: 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. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 16 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 210 | Thorium oxalate, Enriched KBF4 (enriched potassium fluroborate), Enriched elemental boron, Nuclear fuel | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 211 | Anaesthetics, Potassium Iodate, Iodine, Steam | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 221 | Micronutrients, which are covered under serial number 1(g) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 35 | All inorganic chemicals [other than those specified in notification No.10/2025- Central Tax (Rate) dated 17th September 2025 or other Schedules of this notification] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 2804 | Hydrogen, rare gases and other non- metals | 1% | — |
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: 16 tariff items
China: the same goods (2804)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 28 in force and 5 expired under 2804. 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 |
|---|---|---|---|---|---|---|
| 2804.10.00.00 | Hydrogen氢 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2804.21.00.00 | Argon氩 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2804.29.00.10 | Helium氦 | 1%China's provisional rate, lower than MFN | 5% | 13% | 0% | 8 |
| 2804.29.00.20 | Neon氖 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 2804.29.00.30 | Xenon氙 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 2804.30.00.00 | Nitrogen氮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2804.40.00.00 | Oxygen氧 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2804.50.00.01 | Tellurium碲 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | 3 |
| 2804.50.00.30 | Boron and its alloys, with particle size <500μm (≥97% content, whether spherical, ellipsoidal, atomized, flaked, or ground metal fuel); boron slurries formed by boron dissolved in solvents (energy density >40MJ/kg)颗粒<500μm的硼及其合金(含量≥97%,不论球形,椭球体,雾化,片状,研碎金属燃料);硼溶于溶剂形成的硼浆(能量密度>40MJ/kg) | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 3 |
| 2804.50.00.90 | Other boron其他硼 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 2804.61.17.00 | Monocrystalline silicon rods for the electronics industry, of a diameter ≥ 30 cm电子工业用直径≥30cm单晶硅棒 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
| 2804.61.19.00 | Monocrystalline silicon rods for the electronics industry, 7.5cm≤diameter<30cm电子工业用7.5cm≤直径<30cm单晶硅棒 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 2804.61.20.00 | Monocrystalline silicon rods for the electronics industry, of a diameter < 7.5 cm电子工业用直径<7.5cm单晶硅棒 | 3.6%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | None |
| 2804.61.90.11 | Waste and scrap of polysilicon, with silicon content >99.9999999%含硅量>99.9999999%的多晶硅废碎料 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 9 |
| 2804.61.90.12 | Solar grade polysilicon with silicon content >99.9999999%含硅量>99.9999999%的太阳能级多晶硅 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 2804.61.90.13 | Solar grade polysilicon waste and scrap, with silicon content >99.9999999%含硅量>99.9999999%的太阳能级多晶硅废碎料 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 9 |
| 2804.61.90.19 | Other polysilicon containing >99.9999999% by weight of silicon其他含硅量>99.9999999%的多晶硅 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 2804.61.90.91 | Other silicon waste and scrap, containing >= 99.99% by weight of silicon其他含硅量≥99.99%的硅废碎料 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 9 |
| 2804.61.90.92 | Polycrystalline silicon, solar grade, with silicon content >= 99.99%含硅量≥99.99%的太阳能级多晶硅 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 2804.61.90.93 | Waste and scrap of solar grade polysilicon, with a silicon content of >= 99.99%含硅量≥99.99%的太阳能级多晶硅废碎料 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 9 |
| 2804.61.90.99 | Other silicon containing ≥ 99.99% silicon其他含硅量≥99.99%的硅 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 2804.69.00.00 | Other silicon containing < 99.99% silicon其他含硅量<99.99%的硅 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | None |
| 2804.70.10.00 | Yellow phosphorus黄磷 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2804.70.90.10 | Red phosphorus红磷 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABGNM |
| 2804.70.90.90 | Other phosphorus其他磷 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | None |
| 2804.80.00.00 | Arsenic砷 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2804.90.10.00 | Selenium crystal rods, doped, for use in electronics经掺杂用于电子工业的硒晶体棒 | 3.2%APTA rate, with an APTA certificate of origin | 4% | 13% | 0% | None |
| 2804.90.90.00 | Other selenium其他硒 | 0%China's provisional rate, lower than MFN | 5% | 13% | 13% | 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.
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
Previous2803Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)One level upChapter 28Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopesNext2805Alkali or alkaline-earth metals; rare-earth metals,scandium and yttrium, whether or not intermixed or interalloyed; mercury
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.