Heading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2904Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
Organic chemicals
- Customs duty
- 5%
- 26 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.4% to 5.5%
- On Indian goods
Codes under this heading
10 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 |
|---|---|---|---|---|
| 2904 10 | Derivatives containing only sulpho groups, their salts and ethyl esters | 5% | 5% or 18% | kg |
| 2904 20 | Derivatives containing only nitro or only nitroso groups | 5% | 5% or 18% | kg |
| 2904 31 00 | Perfluorooctane sulphonic acid | 5% | 5% or 18% | kg |
| 2904 32 00 | Ammonium perfluorooctane sulphonate | 5% | 5% or 18% | kg |
| 2904 33 00 | Lithium perfluorooctane sulphonate | 5% | 5% or 18% | kg |
| 2904 34 00 | Potassium perfluorooctane sulphonate | 5% | 5% or 18% | kg |
| 2904 35 00 | Other salts of perfluorooctane sulphonic acid | 5% | 5% or 18% | kg |
| 2904 36 00 | Perfluorooctane sulphonyl fluoride | 5% | 5% or 18% | kg |
| 2904 91 00 | Trichloronitromethane (chloropicrin) | 5% | 5% or 18% | kg |
| 2904 99 | Other | 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 26 tariff items: 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China and South Korea: reference price USD 378.38–465.94/KG, by origin and producer (until 17 Aug 2027). Ursodeoxycholic Acid (UDCA). 04/2023-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 26 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 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. 222 | Gibberellic aci d | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 36 | All organic chemicals other than giberellic acid | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 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 |
|---|---|---|---|
| 2904 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated | — | — |
| 290401 | 4,4- Dinitrostilbene 2,2- disulphonic acid | 1.6% | — |
| 290402 | Para Nitro Chloro Benzene Sulphonic Acid | 1.3% | — |
| 290499 | Others | 1.2% | — |
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: 26 tariff items
China: the same goods (2904)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 17 in force and 14 expired under 2904. 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 |
|---|---|---|---|---|---|---|
| 2904.10.00.00 | Derivatives containing only sulpho groups and their salts and ethyl esters仅含磺基的衍生物及其盐和乙酯 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2904.20.10.00 | Nitrobenzene硝基苯 | 4.4%APTA rate, with an APTA certificate of origin | 5.5% | 13% | 13% | ABNM |
| 2904.20.20.00 | Nitrotoluene硝基甲苯 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2904.20.30.00 | Dinitrotoluene二硝基甲苯 | 4.4%APTA rate, with an APTA certificate of origin | 5.5% | 13% | 13% | ABNM |
| 2904.20.40.00 | Trinitrotoluene三硝基甲苯 | 4.4%APTA rate, with an APTA certificate of origin | 5.5% | 13% | 13% | ABkNM |
| 2904.20.90.10 | Hexanitrostilbene六硝基芪 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 3 |
| 2904.20.90.90 | Other, containing only nitro or nitroso derivatives其他仅含硝基或亚硝基衍生物 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2904.31.00.00 | Perfluorooctane sulphonic acid全氟辛基磺酸 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.32.00.00 | Ammonium perfluorooctane sulphonate全氟辛基磺酸铵 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.33.00.00 | Lithium perfluorooctane sulphonate全氟辛基磺酸锂 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.34.00.00 | Potassium perfluorooctane sulfonate全氟辛基磺酸钾 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.35.00.00 | Other perfluorooctane sulphonates其他全氟辛基磺酸盐 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.36.00.00 | Perfluorooctane sulfonyl fluoride全氟辛基磺酰氟 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.91.00.00 | Trichloronitromethane三氯硝基甲烷 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 0% | 23S |
| 2904.99.00.14 | Perfluorohexane sulfonic acid, its salts and its related compounds全氟已基磺酸及其盐类和其相关化合物 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | 89 |
| 2904.99.00.20 | Chloronitropropane, tetrachloronitrobenzene, pentachloronitrobenzene氯硝丙烷,四氯硝基苯,五氯硝基苯 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 0% | S |
| 2904.99.00.90 | Other sulphonated, nitrated or nitrosated derivatives of hydrocarbons其他烃的磺化、硝化、亚硝化衍生物 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 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.
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.