Heading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2912Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehyde
Organic chemicals
- Customs duty
- 7.5%
- 21 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 |
|---|---|---|---|---|
| 2912 11 00 | Methanal (formaldehyde) | 7.5% | 5% or 18% | kg |
| 2912 12 00 | Ethanal (acetaldehyde) | 7.5% | 5% or 18% | kg |
| 2912 19 | Other | 7.5% | 5% or 18% | kg |
| 2912 21 00 | Benzaldehyde | 7.5% | 5% or 18% | kg |
| 2912 29 | Other | 7.5% | 5% or 18% | kg |
| 2912 41 00 | Vanillin (4-hydroxy-3methoxy benzaldehyde) | 7.5% | 5% or 18% | kg |
| 2912 42 00 | Ethylvanillin (3-ethoxy-4-hydroxy-benzaldehyde) | 7.5% | 5% or 18% | kg |
| 2912 49 | Other | 7.5% | 5% or 18% | kg |
| 2912 50 00 | Cyclic polymers of aldehydes | 7.5% | 5% or 18% | kg |
| 2912 60 00 | Paraformaldehyde | 7.5% | 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 21 tariff items: 7.5%. 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: 22 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 |
|---|---|---|---|
| 2912 | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde | — | — |
| 291201 | Para Anisic Aldehyde | 4% | Rs. 34.6 per Kg |
| 291299 | 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: 22 tariff items
China: the same goods (2912)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force and 6 expired under 2912. 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 |
|---|---|---|---|---|---|---|
| 2912.11.00.00 | Formaldehyde甲醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABNM |
| 2912.12.00.00 | Acetaldehyde乙醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABNM |
| 2912.19.00.01 | Glyoxal乙二醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.19.00.90 | Other acyclic aldehydes其他无环醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.21.00.00 | Benzaldehyde苯甲醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.29.10.00 | Lilial铃兰醛 | 4.4%APTA rate, with an APTA certificate of origin | 5.5% | 13% | 13% | None |
| 2912.29.90.00 | Other cyclic aldehydes其他环醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.41.00.00 | Vanillin香草醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.42.00.00 | Ethyl vanillin乙基香草醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.49.10.00 | Aldols醛醇 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.49.90.10 | 3-phenoxybenzaldehyde间苯氧基苯甲醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.49.90.90 | Other aldehyde-ethers, aldehyde-phenols其他醛醚、醛酚 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.50.00.10 | Metaldehyde四聚乙醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 9% | S |
| 2912.50.00.90 | Other cyclic polyaldehydes其他环聚醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | None |
| 2912.60.00.00 | Paraformaldehyde多聚甲醛 | 5.5%MFN rate (no APTA concession on this line) | 5.5% | 13% | 13% | ABNM |
- 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.