Subheading · Chapter 30 · Section VI, Products of the chemical or allied industries
HS 3004 50Medicaments (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: other containing vitamins or other products of heading 2936
Pharmaceutical products
- Customs duty
- 10%
- 11 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
11 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 50 10 | Heamatinics and erythropoietin preparations | 10% | 5% | kg |
| 3004 50 20 | Preparations of minerals and their supplements | 10% | 5% | kg |
| 3004 50 31 | Of vitamin A | 10% | 5% | kg |
| 3004 50 32 | Of vitamin B 1 and B 2 and salts thereof | 10% | 5% | kg |
| 3004 50 33 | Of vitamin B 9 | 10% | 5% | kg |
| 3004 50 34 | Of vitamin B 12 | 10% | 5% | kg |
| 3004 50 35 | Of vitamin C | 10% | 5% | kg |
| 3004 50 36 | Of vitamin D | 10% | 5% | kg |
| 3004 50 37 | Of vitamin E | 10% | 5% | kg |
| 3004 50 39 | Other | 10% | 5% | kg |
| 3004 50 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 11 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: 11 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: 11 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3004 50, and China's below.
China: the same goods (3004 50)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3004 50. 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 |
|---|---|---|---|---|---|---|
| 3004.50.00.00 | Other medicaments containing vitamins etc., put up in measured doses已配剂量含有维生素等的其他药品 | 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
3004.50.00Other medicaments containing vitamins or products of heading 29.36, put up in measured doses or in forms or packings for retail sale
3004.50.00.00Other medicaments containing vitamins etc., put up in measured doses已配剂量含有维生素等的其他药品
Including those containing products of heading 2936, including in retail packings包括含有品目2936所列产品的,包括零售包装
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 40%
- 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
- 3.3%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3004500000999Other medicaments, put up in measured doses, containing vitamins, etc. (incl. products of heading 2936, incl. retail packings)已配剂量含有维生素等的其他药品(包括含有品目2936所列产品的,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 49OtherOne 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 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.