Heading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3307Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 10 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Mostly Free
- Restricted: 2 items
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 3%
- On Indian goods
Codes under this heading
6 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 |
|---|---|---|---|---|
| 3307 10 | Pre-shave, shaving or after-shave preparations | 20% | 5% or 18% | kg |
| 3307 20 00 | Personal deodorants and anti-perspirants | 20% | 5% or 18% | kg |
| 3307 30 | Perfumed bath salts and other bath preparations | 20% | 5% or 18% | kg |
| 3307 41 00 | “Agarbatti” and other odoriferous preparations which operate by burning | 20% | 5% or 18% | kg |
| 3307 49 00 | Other | 20% | 5% or 18% | kg |
| 3307 90 | Other | 20% | 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 10 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: 8 tariff items
- Restricted: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 18%.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 249 | Shaving cream, shaving lotion, aftershave lotion | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 64 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than shaving cream, shaving lotion and aftershave lotion] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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 |
|---|---|---|---|
| 3307 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath prepara-tions, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties | — | — |
| 330701 | Perfumed Agarbatti / Incense sticks / Dhoop / Loban | 3.9% | Rs. 27.9 per Kg |
| 330799 | 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: 10 tariff items
China: the same goods (3307)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 3307. 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 |
|---|---|---|---|---|---|---|
| 3307.10.00.00 | Preparations for shaving剃须用制剂 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | ABNM |
| 3307.20.00.00 | Deodorants and antiperspirants for human use人体除臭剂及止汗剂 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | ABNM |
| 3307.30.00.00 | Perfumed bath salts and other bath preparations香浴盐及其他泡澡用制剂 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | ABNM |
| 3307.41.00.00 | Joss sticks and other odoriferous preparations which operate by burning神香及其他通过燃烧散发香气制品 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 3307.49.00.00 | Other indoor deodorizing preparations其他室内除臭制品 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 3307.90.00.00 | Other aromatic preparations, not elsewhere specified or included其他编号未列名的芳香料制品 | 2%APTA rate, with an APTA certificate of origin | 3% | 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.
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.