Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3304 91Powders, whether or not compressed
Essential oils and resinoids, perfumery, cosmetic or toilet preparations › Beauty or make-up preparations and preparations for the care of the skin (other than medicaments),including sunscreen or suntan preparations, manicure or pedicure preparations
- Customs duty
- 20%
- 3 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- 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 |
|---|---|---|---|---|
| 3304 91 10 | Face powders | 20% | 0%, 5% or 18% | kg |
| 3304 91 20 | Talcum powders | 20% | 0%, 5% or 18% | kg |
| 3304 91 90 | Other | 20% | 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: 20%. 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% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 117 | Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 244 | Talcum powder, Face powde r | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 61 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, kumkum, bindi, sindur, alta, talcum powder and face powder] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 18% | 2/2017-Central Tax (Rate); 1/2017-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 |
|---|---|---|---|
| 3304 | Beauty or make-up prepara-tions and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3304 91, and China's below.
China: the same goods (3304 91)
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 3304 91. 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 |
|---|---|---|---|---|---|---|
| 3304.91.00.10 | Cosmetics containing mercury, in powder form, whether or not compressed"粉状含汞化妆品,不论是否压紧" | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 89 |
| 3304.91.00.90 | Other cosmetic powders, whether or not compressed其他粉状化妆品,不论是否压紧 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABMN |
- 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
3304.91.00Powder, whether or not agglomerated
3304.91.00.10Cosmetics containing mercury, in powder form, whether or not compressed"粉状含汞化妆品,不论是否压紧"
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- 9Import prohibited禁止进口商品
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.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304910010999Powdered cosmetics containing mercury (mercury content exceeding 1 part per million), whether or not compressed粉状含汞化妆品(含汞量超过百万分之一),不论是否压紧
3304.91.00.90Other cosmetic powders, whether or not compressed其他粉状化妆品,不论是否压紧
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价大于等于10000元：15%，完税价小于10000元：0。
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 10 Oct 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
- MImport commodity inspection进口商品检验
- NExport commodity inspection出口商品检验
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.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3304910090101Other cosmetic powders, whether or not compressed (adult talcum powder)其他粉状化妆品,不论是否压紧(成人爽身粉)
- 3304910090102Other powdered cosmetics, whether or not compressed (adult facial beauty cosmetics)其他粉状化妆品,不论是否压紧(成人面部用美容化妆品)
- 3304910090103Other cosmetic powders, whether or not compressed (for adult body)其他粉状化妆品,不论是否压紧(成人体用美容化妆品)
- 3304910090104Other cosmetic powders, whether or not compressed (cosmetic preparations for infants)其他粉状化妆品,不论是否压紧(婴幼儿美容化妆品)
- 3304910090105Other cosmetic powders, whether or not compressed (solid perfumed balms (powders))其他粉状化妆品,不论是否压紧(固体香膏(粉))
- 3304910090106Other cosmetic powders, whether or not compressed (whitening cosmetics)其他粉状化妆品,不论是否压紧(美白化妆品)
- 3304910090107Other cosmetic powders, whether or not compressed (sunscreen cosmetics)其他粉状化妆品,不论是否压紧(防晒化妆品)
- 3304910090108Other cosmetic powders, whether or not compressed (baby talcum powder)其他粉状化妆品,不论是否压紧(婴幼儿爽身粉)
- 3304910090109Other cosmetic powders, whether or not compressed (infant/child leave-on skin cosmetics)其他粉状化妆品,不论是否压紧(婴幼儿驻留类肤用化妆品)
- 3304910090110Other cosmetic powders, whether or not compressed (infant/child rinse-off skin cosmetics)其他粉状化妆品,不论是否压紧(婴幼儿淋洗类肤用化妆品)
- 3304910090111Other powdered cosmetics, whether or not compressed (adult facial leave-on cosmetics)其他粉状化妆品,不论是否压紧(成人面部驻留类化妆品)
- 3304910090112Other powdered cosmetics, whether or not compressed (adult facial rinse-off cosmetics)其他粉状化妆品,不论是否压紧(成人面部淋洗类化妆品)
- 3304910090113Other cosmetic powders, whether or not compressed (infant/child rinse-off hair cosmetics)其他粉状化妆品,不论是否压紧(婴幼儿淋洗类发用化妆品)
- 3304910090114Other cosmetic powders, whether or not compressed (adult rinse-off hair cosmetics)其他粉状化妆品,不论是否压紧(成人淋洗类毛发用化妆品)
- 3304910090115Other cosmetic powders, whether or not compressed (adult leave-on hair cosmetics)其他粉状化妆品,不论是否压紧(成人驻留类毛发用化妆品)
- 3304910090116Other cosmetic powders, whether or not compressed (for adult eyes)其他粉状化妆品,不论是否压紧(成人眼部美容化妆品)
- 3304910090117Other cosmetic powders, whether or not compressed (for adult eyebrows)其他粉状化妆品,不论是否压紧(成人眉用美容化妆品)
3304.91.00.00Powders, put up in measured doses by weight, whether or not compressed包装标注含量以重量计的粉,不论是否压紧Expired
- Unit
- kg / piece
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 完税价格≥10元/克的,税率为15%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
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.Packing specifications包装规格
- 4.Brand品牌
- 5.GTIN
- 6.CAS
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 2%
- Mauritius
- 0%
CIQ codes
- 3304910000101Powders, put up for retail sale by weight, whether or not compressed (adult talcum powder)包装标注含量以重量计的粉,不论是否压紧(成人爽身粉)
- 3304910000102Powders, whether or not compressed, put up for retail sale by weight (adult facial beauty cosmetics)包装标注含量以重量计的粉,不论是否压紧(成人面部用美容化妆品)
- 3304910000103Powders, whether or not compressed, put up for retail sale by weight (cosmetics for adult body)包装标注含量以重量计的粉,不论是否压紧(成人体用美容化妆品)
- 3304910000104Powders, whether or not compressed, put up for retail sale by weight (infant beauty or make-up preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿美容化妆品)
- 3304910000105powders, whether or not compressed, put up for retail sale by weight (solid perfumed powders)包装标注含量以重量计的粉,不论是否压紧(固体香膏（粉）)
- 3304910000106Powders, put up for retail sale by weight, whether or not compressed (whitening cosmetics)包装标注含量以重量计的粉,不论是否压紧(美白化妆品)
- 3304910000107Powders, put up for retail sale by weight, whether or not compressed (sunscreen cosmetics)包装标注含量以重量计的粉,不论是否压紧(防晒化妆品)
- 3304910000108Powders, whether or not compressed, put up for retail sale by weight (baby talcum powder)包装标注含量以重量计的粉,不论是否压紧(婴幼儿爽身粉)
- 3304910000109Powders, whether or not compressed, put up for retail sale by weight (infant/child leave-on skin preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿驻留类肤用化妆品)
- 3304910000110Powders, whether or not compressed, put up for retail sale by weight (infant/child rinse-off skin preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿淋洗类肤用化妆品)
- 3304910000111Powders, whether or not compressed, put up for retail sale by weight (adult facial leave-on cosmetics)包装标注含量以重量计的粉,不论是否压紧(成人面部驻留类化妆品)
- 3304910000112Powders, whether or not compressed, put up for retail sale by weight (adult facial rinse-off cosmetics)包装标注含量以重量计的粉,不论是否压紧(成人面部淋洗类化妆品)
- 3304910000113Powders, whether or not compressed, put up for retail sale by weight (infant/child rinse-off hair preparations)包装标注含量以重量计的粉,不论是否压紧(婴幼儿淋洗类发用化妆品)
- 3304910000114Powders, whether or not compressed, put up for retail sale by weight (adult rinse-off hair preparations)包装标注含量以重量计的粉,不论是否压紧(成人淋洗类毛发用化妆品)
- 3304910000115Powders, whether or not compressed, put up for retail sale by weight (adult leave-on hair preparations)包装标注含量以重量计的粉,不论是否压紧(成人驻留类毛发用化妆品)
- 3304910000116Powders, whether or not compressed, put up for retail sale by weight (cosmetics for adult eyes)包装标注含量以重量计的粉,不论是否压紧(成人眼部美容化妆品)
- 3304910000117Powders, whether or not compressed, put up for retail sale by weight (cosmetics for adult eyebrows)包装标注含量以重量计的粉,不论是否压紧(成人眉用美容化妆品)
3304.91.00.01Prickly heat powder, talcum powder痱子粉、爽身粉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.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 2%
- Mauritius
- 0%
CIQ codes
- 3304910001101Talcum powder, dusting powder痱子粉、爽身粉(爽身粉)
- 3304910001102Prickly heat powder, talcum powder (baby talcum powder)痱子粉、爽身粉(婴儿爽身粉)
- 3304910001103Prickly heat powder, talcum powder (other cosmetic preparations for the skin)痱子粉、爽身粉(其他肤用化妆品)
- 3304910001104Prickly heat powder, talcum powder (semi-finished cosmetics)痱子粉、爽身粉(化妆品半成品)
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
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.