Subheading · Chapter 30 · Section VI, Products of the chemical or allied industries

HS 3005 90Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: other

Pharmaceutical products

Customs duty: 10%; 8 tariff items
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3% to 5%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
3005 90 10	Cotton wool, medicated	10%	5%	kg
3005 90 20	Poultice of kaolin	10%	5%	kg
3005 90 30	Lint, medicated	10%	5%	kg
3005 90 40	Bandages	10%	5%	kg
3005 90 50	Burn therapy dressing soaked in protective gel	10%	5%	kg
3005 90 60	Micro pores surgical tapes	10%	5%	kg
3005 90 70	Corn removers and callous removers	10%	5%	kg
3005 90 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 8 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: 8 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%.
Until 21 September 2025 12%.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 235	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	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 item	Goods	Rate	Cap
3005	Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impreg-nated or coated with pharma-ceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes	—	—
300501	Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls	1.6%	—
300599	Others	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: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3005 90, and China's below.

China: the same goods (3005 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3005 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3005.90.10.00	Wadding, gauze and bandages药棉、纱布、绷带	3%APTA rate, with an APTA certificate of origin	5%	13%	13%	None
3005.90.90.00	Other soft fillings and similar articles其他软填料及类似物品	5%MFN rate (no APTA concession on this line)	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

3005.90.10Wadding, gauze and bandages

3005.90.10.00Wadding, gauze and bandages药棉、纱布、绷带

Impregnated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary uses经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
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.Use用途
3.Ingredients成分
4.Impregnated with pharmaceutical substances or not是否经过药物浸涂
5.Whether in retail packings是否零售包装
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Packing specifications包装规格
9.Declare registration number if medical device registration number is available如有医疗器械注册编号请申报注册编号
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): 3%

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

3005901000999Wadding, gauze, bandages (impregnated or coated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary uses)药棉、纱布、绷带(经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用)

3005.90.90Soft stuffing materials and similar articles, not elsewhere specified or included

3005.90.90.00Other soft fillings and similar articles其他软填料及类似物品

Impregnated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary uses经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 35%
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.Use用途
3.Ingredients成分
4.Impregnated with pharmaceutical substances or not是否经过药物浸涂
5.Whether in retail packings是否零售包装
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.Packing specifications包装规格
9.Declare registration number if medical device registration number is available如有医疗器械注册编号请申报注册编号
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%
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: 2.7%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3005909000101Other wadding, gauze, bandages and similar articles (impregnated or coated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary purposes) (other chemical products)其他软填料及类似物品(经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用)(其他化工产品)
3005909000999Other wadding, gauze and similar articles (impregnated or coated with pharmaceutical substances or put up in retail packings for medical, surgical, dental or veterinary purposes) (other)其他软填料及类似物品(经药物浸涂或制成零售包装,供医疗、外科、牙科或兽医用)(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

Previous3005 10Adhesive dressings and other articles having an adhesive layer One level up3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes Next3006 10Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable

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.