Subheading · Chapter 28 · Section VI, Products of the chemical or allied industries
HS 2809 20Phosphoric acid and polyphosphoric acids
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes › Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
- Customs duty
- 7.5% to 20%
- 2 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 5%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 2809 20 10 | Phosporic acid | 20% | 5% | kg |
| 2809 20 20 | Polyphosphoric acids | 7.5% | 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 2 tariff items: 7.5% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 5 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 216 | Fertilizer grade phosphoric acid | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 2809 | Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined | 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2809 20, and China's below.
China: the same goods (2809 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 2809 20. 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 |
|---|---|---|---|---|---|---|
| 2809.20.11.00 | Food grade phosphoric acid食品级磷酸 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 0% | ABNRS |
| 2809.20.19.00 | Other phosphoric acid, metaphosphoric acid and pyrophosphoric acid其他磷酸及偏磷酸、焦磷酸 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 0% | BN |
| 2809.20.90.00 | Other polyphosphoric acids其他多磷酸 | 5%MFN rate (no APTA concession on this line) | 5% | 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
2809.20.11Food grade phosphoric acid
2809.20.11.00Food grade phosphoric acid食品级磷酸
Specific technical specifications for food grade phosphoric acid refer to GB31492004食品级磷酸的具体技术指标参考GB31492004
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 8%
- 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
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出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.Ingredient content成分含量
- 3.GTIN
- 4.CAS
- 5.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
- 2809201100101Food grade phosphoric acid (technical specifications refer to GB3149-2004) (feed additive)食品级磷酸(食品级磷酸的具体技术指标参考GB3149-2004)(饲料添加剂)
- 2809201100102Food grade phosphoric acid (specific technical indicators refer to GB3149-2004) (food additive classified as dangerous chemical)食品级磷酸(食品级磷酸的具体技术指标参考GB3149-2004)(属于危险化学品的食品添加剂)
- 2809201100301Food grade phosphoric acid (specific technical indicators refer to GB3149-2004) (dangerous chemical, used as food additive)食品级磷酸(食品级磷酸的具体技术指标参考GB3149-2004)(危险化学品,用作食品添加剂)
2809.20.19Other phosphoric acid, metaphosphoric acid and pyrophosphoric acid
2809.20.19.00Other phosphoric acid, metaphosphoric acid and pyrophosphoric acid其他磷酸及偏磷酸、焦磷酸
Excluding food grade phosphoric acid食品级磷酸除外
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 8%
- 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
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Ingredient content成分含量
- 3.GTIN
- 4.CAS
- 5.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
- 0.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2809201900101Other phosphoric acids, metaphosphoric acids, pyrophosphoric acids (excl. food grade phosphoric acid) (feed additives)其他磷酸及偏磷酸、焦磷酸(食品级磷酸除外)(饲料添加剂)
- 2809201900102Other phosphoric acids, metaphosphoric acids and pyrophosphoric acids (excluding food grade phosphoric acid) (orthophosphoric acid) (corrosive acid)其他磷酸及偏磷酸、焦磷酸(食品级磷酸除外)(正磷酸)(酸性腐蚀品)
- 2809201900301Other phosphoric acids, metaphosphoric acids and pyrophosphoric acids (excluding food grade phosphoric acid) (dangerous chemical, corrosive substance)其他磷酸及偏磷酸、焦磷酸(食品级磷酸除外)(危险化学品,腐蚀性物质)
- 2809201900302Other phosphoric acids, metaphosphoric acids, pyrophosphoric acids (excl. food grade phosphoric acid) (other chemicals)其他磷酸及偏磷酸、焦磷酸(食品级磷酸除外)(其他化工品)
- 2809201900303Other phosphoric acid, metaphosphoric acid and pyrophosphoric acid (excluding food grade phosphoric acid) (other chemical products)其他磷酸及偏磷酸、焦磷酸(食品级磷酸除外)(其他化工产品)
2809.20.90Other polyphosphoric acids
2809.20.90.00Other polyphosphoric acids其他多磷酸
- Unit
- kg
- MFN import duty
- 5%
- 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
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.Ingredient content成分含量
- 3.GTIN
- 4.CAS
- 5.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
- 2809209000101Other polyphosphoric acids (feed additives)其他多磷酸(饲料添加剂)
- 2809209000102Other polyphosphoric acids (chemical products)其他多磷酸(化工产品)
- 2809209000301Other polyphosphoric acids (dangerous chemical, corrosive substance)其他多磷酸(危险化学品,腐蚀性物质)
- 2809209000302Other polyphosphoric acids (other chemical products)其他多磷酸(其他化工品)
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.