Subheading · Chapter 30 · Section VI, Products of the chemical or allied industries
HS 3002 49Human blood; animal blood prepared fortherapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines,toxins, cultures of micro-organisms (excluding yeasts) and other similar products; cell cultures, whether or not modified: other
Pharmaceutical products
- Customs duty
- 10%
- 3 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- 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 |
|---|---|---|---|---|
| 3002 49 10 | Cultures of micro-organisms (excluding yeast) | 10% | 0%, 5% or 18% | kg |
| 3002 49 20 | Toxins | 10% | 0%, 5% or 18% | kg |
| 3002 49 90 | Other | 10% | 0%, 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: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
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 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 114 | Human Blood and its components | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 231 | Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures whether or not modified | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 232 | Animal or Human Blood V accines | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 113 | Drugs or medicines listed in Annexure I | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 224 | Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 225 | Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 226 | All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 227 | Diagnostic kits for detection of all types of hepatitis | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 228 | Medicaments (including veterinary medicaments) used in bio- chemic systems | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 229 | Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 38 | Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 15 Jan 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| 16 Jan 2025 to 21 Sep 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate); 2/2025-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 3002 | Human blood; animal blood prepared fortherapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines,toxins, cultures of micro- organisms (excluding yeasts) and ether similar products; cell cultures, whether or not modified | Nil | — |
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 3002 49, and China's below.
China: the same goods (3002 49)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 3002 49. 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 |
|---|---|---|---|---|---|---|
| 3002.49.30.30 | Viral vectors for the production of CAR-T cell therapy drugsCAR-T细胞治疗药品生产用病毒载体 | 0%China's provisional rate, lower than MFN | 3% | 13% | 13% | ABPQVW |
| 3002.49.90.20 | Other dual-use controlled toxins其他两用物项管制毒素 | 0%China's provisional rate, lower than MFN | 3% | 13% | 13% | 3ABPVQW |
- 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
3002.49.10
3002.49.10.00Saxitoxin石房蛤毒素Expired
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2023
Licences and certificates
- 2Dual-use items and technologies import licence两用物项和技术进口许可证
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
- QImported drugs clearance certificate进口药品通关单
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.Use用途
- 3.Processing method加工工艺
- 4.Whether registered with the National Medical Products Administration (NMPA) (please specify)是否经国家药品监督管理部门批准注册请注明
- 5.If approved and registered, declare valid registration certificate number如获得批准注册,请申报有效注册证号
- 6.Whether put up in measured doses是否配定剂量
- 7.Whether in retail packings是否零售包装
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Model型号
- 10.Packing specifications包装规格
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
CIQ codes
- 3002491000401Saxitoxin (for treatment of human diseases)石房蛤毒素(治疗人类疾病用)
- 3002491000402Saxitoxin (for human medicine, life science research)石房蛤毒素(人类医学、生命科学研究用)
- 3002491000403Saxitoxin (other)石房蛤毒素(其他)
3002.49.30Bacteria and viruses
3002.49.30.30Viral vectors for the production of CAR-T cell therapy drugsCAR-T细胞治疗药品生产用病毒载体
- Unit
- kg / plant
- MFN import duty
- 3%
- Provisional import duty
- 0%
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 11 Sep 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- VInbound health quarantine代表入境卫生检疫
- WOutbound health quarantine代表出境卫生检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Whether put up in measured doses是否配定剂量
- 5.Whether in retail packings是否零售包装
- 6.Ingredients成分
- 7.Source来源
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Model型号
- 10.Packing specifications包装规格
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- 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
- 1.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3002493030401Viral vectors for CAR-T cell therapy drug production (incl. lentiviral vectors, retroviral vectors) (for human medicine, life science research, excl. those managed as drugs, veterinary drugs, medical devices)CAR-T细胞治疗药品生产用病毒载体(包括慢病毒载体、逆转录病毒载体)(人类医学、生命科学研究用,纳入药品、兽药、医疗器械管理的除外)
- 3002493030990Viral vectors for the production of CAR-T cell therapy medicinal products (including lentiviral vectors, retroviral vectors) (other, for the treatment of human diseases)CAR-T细胞治疗药品生产用病毒载体(包括慢病毒载体、逆转录病毒载体)(其他治疗人类疾病用)
3002.49.90Other toxins, cultures of micro-organisms (excluding yeasts) and similar products
3002.49.90.20Other dual-use controlled toxins其他两用物项管制毒素
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- 0%
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 2026
Licences and certificates
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
- 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- VInbound health quarantine代表入境卫生检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- WOutbound health quarantine代表出境卫生检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Whether put up in measured doses是否配定剂量
- 5.Whether in retail packings是否零售包装
- 6.Ingredients成分
- 7.Source来源
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Model型号
- 10.Packing specifications包装规格
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- 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
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3002499020101Other dual-use controlled toxins (animal toxins)其他两用物项管制毒素(动物毒素)
- 3002499020102Other dual-use controlled toxins (animal blood products containing toxins)其他两用物项管制毒素(含有毒素的动物血液制品)
- 3002499020103Other dual-use controlled toxins (animal tissues or organs containing toxins)其他两用物项管制毒素(含有毒素的动物组织或器官)
- 3002499020104Other dual-use controlled toxins (other animal origin materials containing toxins)其他两用物项管制毒素(含有毒素的其他动物源性材料)
- 3002499020401Other dual-use controlled toxins (for human medicine, life science research)其他两用物项管制毒素(人类医学、生命科学研究用)
3002.49.90.50Other dual-use controlled toxins其他两用物项管制毒素Expired
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 18 Jan 2022
Licences and certificates
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
- 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- VInbound health quarantine代表入境卫生检疫
- WOutbound health quarantine代表出境卫生检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Whether registered with the National Medical Products Administration (NMPA) (please specify)是否经国家药品监督管理部门批准注册请注明
- 5.If approved and registered, declare valid registration certificate number如获得批准注册,请申报有效注册证号
- 6.Whether put up in measured doses是否配定剂量
- 7.Whether in retail packings是否零售包装
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Model型号
- 10.Packing specifications包装规格
- 11.GTIN
- 12.CAS
- 13.Other其他
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
Previous3002 41Vaccines for human medicineOne level up3002Human blood; animal blood prepared fortherapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines,toxins, cultures of micro-organisms (excluding yeasts) and other similar products; cell cultures, whether or not modifiedNext3002 90Other
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.