Heading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2932Heterocyclic compounds with oxygen hetero-atom (s) only
Organic chemicals
- Customs duty
- 7.5%
- 18 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
13 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 |
|---|---|---|---|---|
| 2932 11 00 | Tetrahydrofuran | 7.5% | 5% or 18% | kg |
| 2932 12 00 | 2-Furaldehyde (furfuraldehyde) | 7.5% | 5% or 18% | kg |
| 2932 13 00 | Furfuryl alcohol and tetrahydrofurfuryl alcohol | 7.5% | 5% or 18% | kg |
| 2932 14 00 | Sucralose | 7.5% | 5% or 18% | kg |
| 2932 19 | Other | 7.5% | 5% or 18% | kg |
| 2932 20 | Lactones | 7.5% | 5% or 18% | kg |
| 2932 91 00 | Isosafrole | 7.5% | 5% or 18% | kg |
| 2932 92 00 | 1-(1,3-Benzodioxol-5-yl) propan-2-one | 7.5% | 5% or 18% | kg |
| 2932 93 00 | Piperonal | 7.5% | 5% or 18% | kg |
| 2932 94 00 | Safrole | 7.5% | 5% or 18% | kg |
| 2932 95 00 | Tetrahydrocannabinols (all isomers) | 7.5% | 5% or 18% | kg |
| 2932 96 00 | Carbofuran (ISO) | 7.5% | 5% or 18% | kg |
| 2932 99 | 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 18 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: 25 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 |
|---|---|---|---|
| 2932 | Heterocyclic compounds with oxygen hetero-atom (s) only | 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: 25 tariff items
China: the same goods (2932)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 38 in force and 41 expired under 2932. 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 |
|---|---|---|---|---|---|---|
| 2932.11.00.00 | Tetrahydrofuran四氢呋喃 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | ABNM |
| 2932.12.00.00 | 2-Furaldehyde2-糠醛 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 9% | BN |
| 2932.13.00.00 | Furfuryl alcohol and tetrahydrofurfuryl alcohol糠醇及四氢糠醇 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 2932.14.00.00 | Sucralose三氯蔗糖 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 2932.19.00.17 | 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 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 89 |
| 2932.19.00.20 | Furfural resin呋芬雷司 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | I |
| 2932.19.00.30 | Empagliflozin恩格列净 | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 2932.19.00.40 | Empenthrin, etofenprox, furametpyr, fenhexamid, imazalil, fomesafen, cinmethylin, furalaxyl, metofluthrin, bromethrin, d-etofenprox, cyproconazole, furilazole, furathiocarb, indoxacarb, curcumol, furanil, azadirachtin, furalaxyl, furathiocarb, spirodiclofen, resmethrin, dinotefuran喃烯菊酯,炔呋菊酯,呋菌胺,酯菌胺,抑霉胺,呋氧草醚,环庚草醚,呋草酮,甲呋炔菊酯,溴苄呋菊酯,右旋炔呋菊酯 ,环菌胺,甲呋酰胺,二甲呋酰胺,茵多酸,莪术醇,呋喃磺草酮,楝素,呋霜灵,呋菌隆,螺螨酯,苄呋菊酯,呋虫胺 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 9% | S |
| 2932.19.00.90 | Compounds with an unfused furan ring in the structure, n.e.s.其他结构上有非稠合呋喃环化合物 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 2932.20.10.00 | Coumarin, methylcoumarins and ethylcoumarins香豆素、甲基香豆素及乙基香豆素 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 2932.20.90.10 | Warfarin, coumachlor, diphacinone, bromadiolone, chlorophacinone, flocoumafen, brodifacoum, coumatetralyl, gibberellic acid, phosnichlor, artemisinin, bromadiolone, furilazole, tetrachlorophthalide, phosmet, pyraclostrobin, emamectin and its salts, abamectin, brassinolide propionate, spirodiclofen杀鼠灵,克鼠灵,敌鼠灵,溴鼠灵,氯灭鼠灵,氟鼠灵,鼠得克,杀鼠醚,赤霉酸,蝇毒磷,茴蒿素,溴敌隆,呋酰胺,四氯苯酞,畜虫磷,丁香菌酯,甲氨基阿维菌素及其盐,阿维菌素,丙酰芸苔素内酯,螺螨双酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 0% | S |
| 2932.20.90.20 | Podophyllotoxin鬼臼毒素 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | EF |
| 2932.20.90.31 | Gamma-butyrolactoneγ-丁内酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 23 |
| 2932.20.90.90 | Other lactones其他内酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 2932.91.00.00 | 4-Propenyl-1,2-methylenedioxybenzene4-丙烯基-1,2-亚甲二氧基苯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 23 |
| 2932.92.00.00 | 1-Propan-2-one1-丙烷-2-酮 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 23 |
| 2932.93.00.00 | 3,4-methylenedioxybenzaldehyde3,4-亚甲二氧基苯甲醛 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 23 |
| 2932.94.00.00 | 4-Allyl-1,2-methylenedioxybenzene4-烯丙基-1,2-亚甲二氧基苯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 23 |
| 2932.95.00.00 | Tetrahydrocannabinols四氢大麻酚 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | I |
| 2932.96.00.00 | carbofuran克百威 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 9% | S |
| 2932.99.10.00 | furanone呋喃酚 | 3.6%APTA rate, with an APTA certificate of origin | 4% | 13% | 13% | None |
| 2932.99.20.00 | 2,2'-Bismethoxycarbonyl-4,4'-dimethoxy-5,5',6,6'-bis(methylenedioxy)biphenyl2,2'-双甲氧羰基-4,4'-双甲氧基-5,5',6,6'-双亚甲二氧基联苯 | 5.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 2932.99.30.00 | artemether蒿甲醚 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 2932.99.90.01 | Dioxacarb, oxamyl, alanycarb, butocarboxim, furathiocarb, indoxacarb, dioxathion, carbosulfan, pyraclofos, pyraflufen-ethyl, ethoxysulfuron, furilazole, fluazifop-P-butyl, permethrin, fenoxycarb, rotenone, cyromazine, diflufenzopyr, brassinolide二氧威,噁虫威,丙硫克百威,丁硫克百威,呋线威,因毒磷,敌噁磷,碳氯灵,吡喃灵,吡喃隆,乙氧呋草黄,呋草黄,氟草肟,避蚊酮,苯虫醚,鱼藤酮,环虫酰肼,调呋酸,芸苔素内酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 9% | S |
| 2932.99.90.21 | Raw material for anti-cancer drugs (paclitaxel)抗癌药原料(紫杉醇) | 0%China's provisional rate, lower than MFN | 6.5% | 3% | 0% | QFE |
| 2932.99.90.29 | Anticancer drug raw material (docetaxel)抗癌药原料(多西他赛) | 0%China's provisional rate, lower than MFN | 6.5% | 3% | 0% | EF |
| 2932.99.90.32 | Beraprost sodium贝前列素钠 | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 2932.99.90.33 | Anticancer drug raw material (icariin)抗癌药原料(淫羊藿素) | 0%China's provisional rate, lower than MFN | 6.5% | 3% | 13% | None |
| 2932.99.90.34 | Raw material for anti-cancer drugs (paclitaxel)抗癌药原料(紫杉醇) | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 0% | QFE |
| 2932.99.90.35 | Anticancer drug raw material (docetaxel)抗癌药原料(多西他赛) | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 0% | EF |
| 2932.99.90.36 | Anticancer drug raw material (icariin)抗癌药原料(淫羊藿素) | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 2932.99.90.37 | Harringtonine, 10-deacetylbaccatin III (Taxus extract 10-DAB), 10-deacetyltaxol (Taxus extract 10-DAT), baccatin III, 7-epitaxol, 10-deacetyl-7-epitaxol, 7,10-bis(trichloroacetyl)-10-deacetylbaccatin III analogue, 7,10-bis(trichloroacetyl)-docetaxel三尖杉宁碱,十去乙酰基巴卡丁三(红豆杉提取物10-DAB ),十去乙酰基紫杉醇(红豆杉提取物10-DAT）,巴卡丁三,7-表紫杉醇,10-去乙酰7-表紫杉醇,7,10-双（三氯乙酰基）-10-去乙酰基巴卡丁三类似物，7,10-双（三氯乙酰基）-多西他赛 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 0% | FE |
| 2932.99.90.41 | Tenamfetamine and its salts, (1,2-dimethylheptyl)hydroxytetrahydro-methylbenzopyran, hexahydrocannabinol, cathinone, etilamfetamine, norpseudoephedrine, methylenedioxymethamphetamine (MDMA) and its salts, 3,4-methylenedioxymethcathinone (CAS No. 186028-79-5)替苯丙胺及其盐、(1,2-二甲基庚基)羟基四氢甲基二苯吡喃、六氢大麻酚、甲羟芬胺、乙芬胺、羟芬胺、二亚甲基双氧安非他明(MDMA)及其盐、3,4-亚甲二氧基甲卡西酮(CAS号186028-79-5) | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 9% | I |
| 2932.99.90.60 | Dioxins, furans二恶英、呋喃 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 89 |
| 2932.99.90.80 | Dihydrosafrole二氢黄樟素 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | G |
| 2932.99.90.92 | Acarbose hydrate阿卡波糖水合物 | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 2932.99.90.93 | 2-Methyl-3-[3,4-phenyl]glycidic acid, 2-methyl-3-[3,4-phenyl]glycidic acid methyl ester2-甲基-3-[3,4-苯基]缩水甘油酸、2-甲基-3-[3,4-苯基]缩水甘油酸甲酯 | 0%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | 23 |
| 2932.99.90.99 | Other heterocyclic compounds containing only oxygen hetero-atoms其他仅含氧杂原子的杂环化合物 | 0%China's provisional rate, lower than MFN | 7% | 13% | 9% | 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.