Subheading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2918 11Lactic acid, its salts and esters
Organic chemicals › Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives
- Customs duty
- 7.5%
- 3 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 2918 11 10 | Lactic acid | 7.5% | 5% or 18% | kg |
| 2918 11 20 | Calcium lactate | 7.5% | 5% or 18% | kg |
| 2918 11 90 | Other | 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 3 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: 3 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 |
|---|---|---|---|
| 2918 | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2918 11, and China's below.
China: the same goods (2918 11)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2918 11. 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 |
|---|---|---|---|---|---|---|
| 2918.11.00.00 | Lactic acid; its salts and esters乳酸及其盐和酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | ABNMRS |
- 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
2918.11.00Lactic acid; its salts and esters
2918.11.00.00Lactic acid; its salts and esters乳酸及其盐和酯
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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
- MImport commodity inspection进口商品检验
- 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.Use用途
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- 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
- 3.3%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 3.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2918110000101Lactic acid and its salts and esters (feed additives)乳酸及其盐和酯(饲料添加剂)
- 2918110000102Lactic acid, its salts and esters (methyl 2-hydroxypropanoate)乳酸及其盐和酯(2-羟基丙酸甲酯)
- 2918110000103Lactic acid, its salts and esters (ethyl 2-hydroxypropanoate)乳酸及其盐和酯(2-羟基丙酸乙酯)
- 2918110000104Lactic acid, its salts and esters (antimony lactate)乳酸及其盐和酯(乳酸锑)
- 2918110000105Lactic acid, its salts and esters (lactic acid fatty acid glycerides)乳酸及其盐和酯(乳酸脂肪酸甘油酯)
- 2918110000106Lactic acid, its salts and esters (sodium stearoyl lactylate)乳酸及其盐和酯(硬脂酰乳酸钠)
- 2918110000107Lactic acid, its salts and esters (potassium lactate)乳酸及其盐和酯(乳酸钾)
- 2918110000108Lactic acid; its salts and esters (sodium lactate (solution))乳酸及其盐和酯(乳酸钠(溶液))
- 2918110000109Lactic acid, its salts and esters乳酸及其盐和酯(乳酸)
- 2918110000110Lactic acid, its salts and esters (calcium lactate)乳酸及其盐和酯(乳酸钙)
- 2918110000111Lactic acid; its salts and esters (L-menthyl lactate)乳酸及其盐和酯(乳酸L-薄荷酯)
- 2918110000112Lactic acid, its salts and esters (lactyl hexyl ester (cis-3-hexenyl lactate))乳酸及其盐和酯(乳酸叶醇酯(顺式-3-己烯醇乳酸酯))
- 2918110000113Lactic acid, its salts and esters (ethyl lactate)乳酸及其盐和酯(乳酸乙酯)
- 2918110000114Lactic acid, its salts & esters (ferrous lactate)乳酸及其盐和酯(乳酸亚铁)
- 2918110000115Lactic acid and its salts and esters (L-calcium lactate)乳酸及其盐和酯(L-乳酸钙)
- 2918110000116Lactic acid, its salts and esters (for industrial use, no quarantine requirements for food additives)乳酸及其盐和酯(工业用途无检疫要求食品添加剂)
- 2918110000301Lactic acid and its salts and esters (hazardous chemical, flammable liquid)乳酸及其盐和酯(危险化学品,易燃液体)
- 2918110000302Lactic acid and its salts and esters (hazardous chemical, toxic substance)乳酸及其盐和酯(危险化学品,毒性物质)
- 2918110000303Lactic acid, its salts and esters (other chemical products, not for use as food additives)乳酸及其盐和酯(其他化工品,不用作食品添加剂)
- 2918110000304Lactic acid, its salts and esters乳酸及其盐和酯(其他化工品,用作食品添加剂)
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.