Heading · Chapter 29 · Section VI, Products of the chemical or allied industries
HS 2939Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
Organic chemicals
- Customs duty
- 7.5%
- 25 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 4%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
19 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 |
|---|---|---|---|---|
| 2939 11 00 | Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof | 7.5% | 5% or 18% | kg |
| 2939 19 00 | Other | 7.5% | 5% or 18% | kg |
| 2939 20 | Alkaloid of cinchona and their derivatives; salts thereof | 7.5% | 5% or 18% | kg |
| 2939 30 00 | Caffeine and its salts | 7.5% | 5% or 18% | kg |
| 2939 41 00 | Ephedrine and its salts | 7.5% | 5% or 18% | kg |
| 2939 42 00 | Pseudoephedrine (INN) and its salts | 7.5% | 5% or 18% | kg |
| 2939 43 00 | Cathine (INN) and its salts | 7.5% | 5% or 18% | kg |
| 2939 44 00 | Norephedrine and its salts | 7.5% | 5% or 18% | kg |
| 2939 45 00 | Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts | 7.5% | 5% or 18% | kg |
| 2939 49 00 | Other | 7.5% | 5% or 18% | kg |
| 2939 51 00 | Fenetylline (INN) and its salts | 7.5% | 5% or 18% | kg |
| 2939 59 00 | Other | 7.5% | 5% or 18% | kg |
| 2939 61 | Ergometrine (INN) and its salts | 7.5% | 5% or 18% | kg |
| 2939 62 | Ergotamine (INN) and its salts | 7.5% | 5% or 18% | kg |
| 2939 63 00 | Lysergic acid and its salts | 7.5% | 5% or 18% | kg |
| 2939 69 00 | Other | 7.5% | 5% or 18% | kg |
| 2939 72 00 | Cocaine, ecgonine; salts, esters and other derivatives thereof | 7.5% | 5% or 18% | kg |
| 2939 79 00 | Other | 7.5% | 5% or 18% | kg |
| 2939 80 00 | 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 25 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: 30 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 |
|---|---|---|---|
| 2939 | Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other 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: 29 tariff items
China: the same goods (2939)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 40 in force and 52 expired under 2939. 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 |
|---|---|---|---|---|---|---|
| 2939.11.00.00 | Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), acetylhydrocodone (INN) and thebaine罂粟杆浓缩物、丁丙诺啡（INN）、可待因、双氢可待因（INN）、乙基吗啡、埃托啡（INN）、海洛因、氢可酮（INN）、氢吗啡酮（INN）、吗啡、尼可吗啡（INN）、羟考酮（INN）、羟吗啡酮（INN）、福尔可定（INN）、醋氢可酮（INN）及蒂巴因 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.19.00.11 | Dihydroetorphine, benzylmorphine, codoxime, desomorphine, acetorphine, dihydromorphine, hydromorphinol, metazocine, methyldihydromorphine, metopon, morphine-N-oxide, myrophine, normorphine, acetyldihydrocodeine, nicocodeine, nicodihydrocodeine, norcodeine, morphine methobromide, nalbuphine and their salts, nalbuphine, oripavine (CAS No. 467-04-9)二氢埃托啡、苄吗啡、可多克辛、地索吗啡、醋托啡、双氢吗啡、氢吗啡醇、甲地索啡、甲二氢吗啡、美托酮、吗啡-N-氧化物、麦罗啡、去甲吗啡 、醋氢可待因、尼可待因、尼二氢可待因、去甲可待因 、吗啡甲溴化物、纳布啡以及它们的盐，纳呋拉啡、奥列巴文（CAS号：467-04-9） | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.19.00.90 | Other opium alkaloids and their derivatives; salts thereof其他鸦片碱及其衍生物及它们的盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.20.00.00 | Cinchona alkaloids and their derivatives; salts thereof金鸡纳生物碱及其衍生物以及它们的盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.30.00.00 | Caffeine and its salts咖啡因及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | AIR |
| 2939.41.00.11 | Ephedrine (ephedrine, ephedrine hydrochloride); ephedrine sulfate; racemic ephedrine hydrochloride; ephedrine oxalate麻黄碱(麻黄素,盐酸麻黄碱)；硫酸麻黄碱；消旋盐酸麻黄碱；草酸麻黄碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 23Q |
| 2939.41.00.90 | Salts of ephedrine麻黄碱盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.42.00.30 | Pseudoephedrine (pseudoephedrine, pseudoephedrine hydrochloride); pseudoephedrine sulfate伪麻黄碱（伪麻黄素,盐酸伪麻黄碱 ）；硫酸伪麻黄碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 23Q |
| 2939.42.00.90 | Salts of pseudoephedrine假麻黄碱盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.43.00.00 | d-Norpseudoephedrine and its saltsd-去甲假麻黄碱及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.44.00.00 | Norephedrine and its salts去甲麻黄碱及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 23 |
| 2939.45.00.00 | Levamfetamine, dexamfetamine, metamfetamine racemate and their salts左甲苯丙胺、去氧麻黄碱、去氧麻黄碱外消旋体以及它们的盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.49.00.11 | Methylephedrine hydrochloride, racemic methylephedrine hydrochloride盐酸甲基麻黄碱、消旋盐酸甲基麻黄碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q23 |
| 2939.49.00.30 | Other derivatives of levamfetamine, dexamfetamine, metamfetamine racemate左甲苯丙胺、去氧麻黄碱、去氧麻黄碱外消旋体的其他衍生物 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.49.00.40 | Chloroephedrine氯代麻黄碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 23I |
| 2939.49.00.91 | Other ephedrine alkaloids and their salts其他麻黄生物碱及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.49.00.99 | Other ephedrine derivatives; salts thereof其他麻黄生物碱衍生物,以及它们的盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | ABQMNR |
| 2939.51.00.00 | Fenethylline and its salts芬乙茶碱及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.59.00.00 | Other theophylline and aminophylline and their derivatives; salts thereof其他茶碱和氨茶碱及其衍生物、盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.61.00.10 | Ergometrine麦角新碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 3Q2 |
| 2939.61.00.90 | Salts of ergometrine麦角新碱盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.62.00.10 | Ergotamine麦角胺 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 3Q2 |
| 2939.62.00.90 | Ergotamine salts麦角胺盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.63.00.10 | Lysergic acid麦角酸 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 3Q2 |
| 2939.63.00.90 | Lysergic acid salts麦角酸盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.69.00.10 | Lysergide (LSD) and its salts麦角二乙胺及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.69.00.90 | Other ergot alkaloids and their derivatives其他麦角生物碱及其衍生物 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.72.10.00 | Cocaine and its salts可卡因及其盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.72.90.00 | Esters and other derivatives of cocaine; ecgonine and its salts, esters and other derivatives可卡因的酯及其他衍生物,芽子碱及其盐、酯及其他衍生物 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.79.10.10 | Nicotine烟碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | ABQNM |
| 2939.79.10.90 | Nicotine salts烟碱盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.79.20.10 | Strychnine番木鳖碱 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | ABQNM |
| 2939.79.20.90 | Strychnine salts番木鳖碱盐 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | Q |
| 2939.79.90.10 | cathinone, mescaline, psilocine, psilocybine卡西酮、麦司卡、林赛洛新、赛洛西宾 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | I |
| 2939.79.90.91 | Raw materials for anti-cancer medicines (vinorelbine tartrate, vincristine sulfate, topotecan hydrochloride, irinotecan hydrochloride)抗癌药原料(酒石酸长春瑞滨、硫酸长春新碱、盐酸托泊替康、盐酸伊立替康) | 0%China's provisional rate, lower than MFN | 4% | 3% | 13% | ABQNMR |
| 2939.79.90.92 | Raw materials for anti-cancer medicines (vinorelbine tartrate, vincristine sulfate, topotecan hydrochloride, irinotecan hydrochloride)抗癌药原料(酒石酸长春瑞滨、硫酸长春新碱、盐酸托泊替康、盐酸伊立替康) | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABQNMR |
| 2939.79.90.99 | Other vegetable alkaloids and their derivatives其他植物碱及其衍生物 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | ABQNMR |
| 2939.80.10.00 | Saxitoxin石房蛤毒素 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | 23Q |
| 2939.80.90.10 | Tetrodotoxin河鲀毒素 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 3ABNMR |
| 2939.80.90.90 | Other alkaloids and their derivatives其他生物碱及其衍生物 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | ABQNMR |
- 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
Previous2938Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivativesOne level upChapter 29Organic chemicalsNext2940Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters and their salts, other than products of headings 2937, 2938 or 2939
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.