Heading · Chapter 28 · Section VI, Products of the chemical or allied industries
HS 2805Alkali or alkaline-earth metals, rare-earth metals,scandium and yttrium, whether or not intermixed or interalloyed, mercury
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Customs duty
- 5%
- 5 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 5%
- On Indian goods
Codes under this heading
5 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 |
|---|---|---|---|---|
| 2805 11 00 | Sodium | 5% | 5% | kg |
| 2805 12 00 | Calcium | 5% | 5% or 18% | kg |
| 2805 19 00 | Other | 5% | 5% or 18% | kg |
| 2805 30 00 | Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed | 5% | 5% or 18% | kg |
| 2805 40 00 | Mercury | 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 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 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 4 tariff items
- Restricted: 1 tariff item
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 |
|---|---|---|---|
| 2805 | Alkali or alkaline-earth metals; rare- earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury | 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: 5 tariff items
China: the same goods (2805)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 15 expired under 2805. 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 |
|---|---|---|---|---|---|---|
| 2805.11.00.00 | Sodium钠 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABNM |
| 2805.12.00.10 | High purity calcium高纯度钙 | 1%China's provisional rate, lower than MFN | 5% | 13% | 0% | 3AM |
| 2805.12.00.90 | Other calcium其他钙 | 1%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 2805.19.10.00 | Lithium锂 | 1%China's provisional rate, lower than MFN | 5% | 13% | 0% | ABNM |
| 2805.19.90.00 | Other alkali metals and alkaline-earth metals其他碱金属及碱土金属 | 1%China's provisional rate, lower than MFN | 5% | 13% | 0% | None |
| 2805.30.11.00 | Neodymium钕 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.30.12.00 | Dysprosium镝 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 34BxyN |
| 2805.30.13.00 | Terbium铽 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 34BxyN |
| 2805.30.14.00 | Lanthanum镧 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.30.15.10 | Cerium and articles thereof, of powder or flakes with a particle size < 500μm颗粒<500μm的铈及其合金 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 34BN |
| 2805.30.15.90 | Other cerium metal其他金属铈 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.30.16.00 | Praseodymium metal金属镨 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.30.17.00 | Yttrium metal金属钇 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 34BxyN |
| 2805.30.18.00 | Scandium metal金属钪 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 34BxyN |
| 2805.30.19.10 | Samarium, gadolinium, lutetium钐、钆、镥 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 34BxyN |
| 2805.30.19.90 | Other rare-earth metals其他稀土金属 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.30.21.00 | Other battery grade rare-earth metals, scandium and yttrium其他电池级的稀土金属、钪及钇 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.30.29.00 | Other rare-earth metals, scandium and yttrium其他稀土金属、钪及钇 | 0%China's provisional rate, lower than MFN | 5% | 13% | 0% | 4BxyN |
| 2805.40.00.10 | Mercury propellants for satellites and spacecraft卫星和航天器的汞推进剂 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | 89NM |
| 2805.40.00.90 | Mercury汞 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 0% | ABXNM |
- 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
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.