Subheading · Chapter 29 · Section VI, Products of the chemical or allied industries

HS 2938 90Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives: other

Organic chemicals

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
3% to 6.5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2938 90 10Digoxin7.5%5% or 18%kg
2938 90 20Digitalis glycosides7.5%5% or 18%kg
2938 90 90Other7.5%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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 222Gibberellic aci d5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 36All organic chemicals other than giberellic acid18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2938Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives1.2%—

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 2938 90, and China's below.

China: the same goods (2938 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 2938 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2938.90.10.00Zidovudine, lamivudine, stavudine, didanosine and their salts齐多夫定、拉米夫定、司他夫定、地达诺新及它们的盐6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
2938.90.90.10Glycyrrhizic acid powder甘草酸粉3%China's provisional rate, lower than MFN6.5%13%13%y4x
2938.90.90.20Glycyrrhizates甘草酸盐类6.5%MFN rate (no APTA concession on this line)6.5%13%13%4AxyR
2938.90.90.30Glycyrrhizic acid and its derivatives甘草次酸及其衍生物6.5%MFN rate (no APTA concession on this line)6.5%13%13%y4x
2938.90.90.40Other glycyrrhizic acid其他甘草酸3%China's provisional rate, lower than MFN6.5%13%13%4
2938.90.90.90Other natural or reproduced glycosides and their salts, etc.其他天然或合成再制的苷及其盐等6.5%MFN rate (no APTA concession on this line)6.5%13%13%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

2938.90.10Zidovudine, lamivudine, stavudine, didanosine and their salts

2938.90.10.00Zidovudine, lamivudine, stavudine, didanosine and their salts齐多夫定、拉米夫定、司他夫定、地达诺新及它们的盐
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
20%
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

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.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
5%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2938901000999Zidovudine, lamivudine, stavudine, didanosine and their salts齐多夫定、拉米夫定、司他夫定、地达诺新及它们的盐

2938.90.90Other glucosides and their salts, ethers, esters and other derivatives

2938.90.90.10Glycyrrhizic acid powder甘草酸粉
Unit
kg
MFN import duty
6.5%
Provisional import duty
3%
General import duty
20%
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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • 4Export licence出口许可证
  • xExport licence (processing trade)出口许可证(加工贸易)
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.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
5%
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
2.6%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2938909010999Glycyrrhizic acid powder甘草酸粉
2938.90.90.20Glycyrrhizates甘草酸盐类
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
20%
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
  • 4Export licence出口许可证
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • RImported food hygiene inspection进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
5%
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
2.6%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2938909020101Glycyrrhizates (mono-potassium glycyrrhizate (glycyrrhizin mono-potassium salt))甘草酸盐类(甘草酸一钾盐(甘草甜素单钾盐))
  • 2938909020102Glycyrrhizates (ammonium glycyrrhizate)甘草酸盐类(甘草酸铵)
  • 2938909020103Glycyrrhizates (mono-potassium and tri-potassium glycyrrhizate)甘草酸盐类(甘草酸一钾及三钾)
  • 2938909020301Glycyrrhizates (chemicals declared for industrial use only, not for food additives, no quarantine requirements)甘草酸盐类(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品)
  • 2938909020302Glycyrrhizates (food additives with no quarantine requirements)甘草酸盐类(无检疫要求食品添加剂)
2938.90.90.30Glycyrrhizic acid and its derivatives甘草次酸及其衍生物
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
20%
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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • 4Export licence出口许可证
  • xExport licence (processing trade)出口许可证(加工贸易)
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.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
5%
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
2.6%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2938909030999Glycyrrhizic acid and its derivatives甘草次酸及其衍生物
2938.90.90.40Other glycyrrhizic acid其他甘草酸
Unit
kg
MFN import duty
6.5%
Provisional import duty
3%
General import duty
20%
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
  • 4Export licence出口许可证
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.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
5%
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
2.6%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2938909040999Other glycyrrhizic acid其他甘草酸
2938.90.90.90Other natural or reproduced glycosides and their salts, etc.其他天然或合成再制的苷及其盐等

Including ethers, esters and other derivatives包括醚、酯和其他衍生物

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
20%
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

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.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
5%
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
2.6%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2938909090101Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (ouabain G)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(毒毛旋花苷G)
  • 2938909090102Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (ouabain K)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(毒毛旋花苷K)
  • 2938909090103Other glycosides, natural or reproduced by synthesis, and their salts, etc. (incl. ethers, esters and other derivatives) (opium)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(阿片)
  • 2938909090104Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (Nicotine)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(烟碱)
  • 2938909090105Other natural or reproduced glycosides and their salts, etc. (incl. ethers, esters and other derivatives) (nicotine sulfate)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(硫酸化烟碱)
  • 2938909090106Other natural or reproduced glycosides and their salts, ethers, esters and other derivatives (nicotine hydrochloride)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(烟碱氯化氢)
  • 2938909090107Other natural or reproduced glycosides and their salts, ethers, esters and other derivatives (Nicotine tartrate)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(酒石酸化烟碱)
  • 2938909090108Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (nicotine salicylate)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(水杨酸化烟碱)
  • 2938909090109Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (strychnine)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(番木鳖碱)
  • 2938909090110Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (brucine)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(马钱子碱)
  • 2938909090111Other natural or reproduced glycosides and their salts, etc. (incl. ethers, esters and other derivatives) (strychnine sulfate)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(硫酸马钱子碱)
  • 2938909090112Other glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (strychnine hydrochloride)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(盐酸马钱子碱)
  • 2938909090113Other natural or reproduced glycosides and their salts, ethers, esters and other derivatives (Strychnine nitratre)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(硝基马钱子碱)
  • 2938909090301Other natural or synthetic reproduced glycosides and their salts, etc. (incl. ethers, esters and other derivatives) (hazardous chemicals, toxic substances)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(危险化学品,毒性物质)
  • 2938909090302Other natural or reproduced glycosides and their salts, etc. (including ethers, esters and other derivatives) (hazardous chemical, miscellaneous substances)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(危险化学品,杂项物质)
  • 2938909090303Other natural or reproduced glycosides and their salts, etc. (including ethers, esters and other derivatives) (other chemical products, not for use as food additives)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(其他化工品,不用作食品添加剂)
  • 2938909090304Other natural or synthetic glycosides and their salts, etc. (incl. ethers, esters and other derivatives) (other chemicals, used as food additives)其他天然或合成再制的苷及其盐等(包括醚、酯和其他衍生物)(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

Previous2937 90OtherOne level up2938Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivativesNext2939 20Alkaloid of cinchona and their derivatives; salts thereof

Sources

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.