Subheading · Chapter 30 · Section VI, Products of the chemical or allied industries
HS 3004 31Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale: containing insulin
Pharmaceutical products
- Customs duty
- 10%
- 2 tariff items
- GST now
- 5%
- or 0% or 18% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 3004 31 10 | Insulin injection | 10% | 5% | kg |
| 3004 31 90 | Other | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 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: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%, or 0% or 18% for some goods.
- Until 21 September 2025 12%, or 0% or 5% for some goods.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 234 | Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administ ration systems) or in forms or packings for retail sale, including Ayurvedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale | 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 | 5% or 12% | 1/2017-Central Tax (Rate) |
| 16 Jan 2025 to 21 Sep 2025 | 0%, 5% or 12% | 1/2017-Central Tax (Rate); 2/2025-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 3004 | Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3004 31, and China's below.
China: the same goods (3004 31)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 3004 31. 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 |
|---|---|---|---|---|---|---|
| 3004.31.10.10 | Medicaments, single constituent, containing recombinant human insulin, put up in measured doses已配剂量含重组人胰岛素的单方制剂 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | L |
| 3004.31.10.90 | Other medicaments containing recombinant human insulin, put up in measured doses已配剂量含重组人胰岛素的其他药品 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
| 3004.31.90.10 | Other medicaments, put up in measured doses, containing insulin, single constituent其他已配剂量含胰岛素的单方制剂 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | L |
| 3004.31.90.90 | Other medicaments, put up in measured doses, containing insulin其他已配剂量含胰岛素的其他药品 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | Q |
- 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
3004.31.00
3004.31.00.10Medicaments, single constituent, containing insulin, put up in measured doses (incl. retail packings)已配剂量含胰岛素的单方制剂(包括零售包装 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
3004.31.00.90Other medicaments, with insulin, put up in measured doses (excl. antibiotics, incl. retail packings)已配剂量含胰岛素的其他药品(不含抗菌素,包括零售包装 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
3004.31.10Medicaments containing recombinant human insulin, put up in measured doses or in retail packings
3004.31.10.10Medicaments, single constituent, containing recombinant human insulin, put up in measured doses已配剂量含重组人胰岛素的单方制剂
In retail packings包括零售包装
- Unit
- kg
- MFN import duty
- 0%
- 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
- LPharmaceuticals import/export permit药品进出口准许证
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.Use用途
- 3.Ingredients成分
- 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.Chemical common name化学通用名
- 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Packing specifications包装规格
- 10.GTIN
- 11.CAS
- 12.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%
- Asia-Pacific (APTA)
- 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
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3004311010999Medicaments, put up in measured doses, containing recombinant human insulin, single constituent (incl. retail packs)已配剂量含重组人胰岛素的单方制剂(包括零售包装)
3004.31.10.90Other medicaments containing recombinant human insulin, put up in measured doses已配剂量含重组人胰岛素的其他药品
Not containing antibiotics, including retail packings不含抗菌素,包括零售包装
- Unit
- kg
- MFN import duty
- 0%
- 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
- 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.Ingredients成分
- 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.Chemical common name化学通用名
- 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Packing specifications包装规格
- 10.GTIN
- 11.CAS
- 12.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%
- Asia-Pacific (APTA)
- 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
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3004311090999Other medicaments, put up in measured doses, containing recombinant human insulin (excluding antibiotics, including retail packings)已配剂量含重组人胰岛素的其他药品(不含抗菌素,包括零售包装)
3004.31.90Medicaments containing other insulin, put up in measured doses or in retail packings
3004.31.90.10Other medicaments, put up in measured doses, containing insulin, single constituent其他已配剂量含胰岛素的单方制剂
In retail packings包括零售包装
- Unit
- kg
- MFN import duty
- 0%
- 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
- LPharmaceuticals import/export permit药品进出口准许证
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.Use用途
- 3.Ingredients成分
- 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.Chemical common name化学通用名
- 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Packing specifications包装规格
- 10.GTIN
- 11.CAS
- 12.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%
- Asia-Pacific (APTA)
- 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
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3004319010999Other single medicaments containing insulin, in measured doses (incl. retail packings)其他已配剂量含胰岛素的单方制剂(包括零售包装)
3004.31.90.90Other medicaments, put up in measured doses, containing insulin其他已配剂量含胰岛素的其他药品
Not containing antibiotics, including retail packings不含抗菌素,包括零售包装
- Unit
- kg
- MFN import duty
- 0%
- 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
- 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.Ingredients成分
- 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.Chemical common name化学通用名
- 7.Whether the batch is approved for registration and marketing in China该批次是否在我国获准注册上市
- 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 9.Packing specifications包装规格
- 10.GTIN
- 11.CAS
- 12.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%
- Asia-Pacific (APTA)
- 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
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3004319090999Other medicaments, in measured doses, containing insulin (excluding antibiotics, including retail packings)其他已配剂量含胰岛素的其他药品(不含抗菌素,包括零售包装)
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
Previous3004 20Other Containing antibioticsOne level up3004Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail saleNext3004 39Other
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.