Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3307 30Perfumed bath salts and other bath preparations
Essential oils and resinoids, perfumery, cosmetic or toilet preparations › Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages
- Customs duty
- 20%
- 2 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2%
- 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 |
|---|---|---|---|---|
| 3307 30 10 | Bath oil (thailam) | 20% | 5% or 18% | kg |
| 3307 30 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 2 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: 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3307 30, and China's below.
China: the same goods (3307 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3307 30. 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 |
|---|---|---|---|---|---|---|
| 3307.30.00.00 | 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 |
- 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
3307.30.00Perfumed bath salts and other bath preparations
3307.30.00.00Perfumed bath salts and other bath preparations香浴盐及其他泡澡用制剂
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 150%
- 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
- 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 (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model (Article No.)型号(货号)
- 6.GTIN
- 7.CAS
- 8.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%
- South Korea
- 6.5%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 2%
RCEP rates
- Australia
- 3%
- Brunei
- 3%
- Cambodia
- 3%
- Laos
- 3%
- Malaysia
- 3%
- New Zealand
- 3%
- Singapore
- 3%
- Thailand
- 3%
- Vietnam
- 3%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 3307300000101Scented bath salts and other bath preparations (rinse-off cosmetic products for infants and young children)香浴盐及其他泡澡用制剂(婴幼儿淋洗类肤用化妆品)
- 3307300000102Perfumed bath salts and other bath preparations (bath preparations and hand cleansers)香浴盐及其他沐浴用制剂(沐浴制剂及手部清洁品)
- 3307300000103Perfumed bath salts and other bath preparations (perfumed bath salts)香浴盐及其他沐浴用制剂(香浴盐)
- 3307300000104Bath salts & other bath preparations (semi-finished cosmetic products)香浴盐及其他沐浴用制剂(化妆品半成品)
- 3307300000112Perfumed bath salts and other bath preparations (rinse-off cosmetics for adult body)香浴盐及其他泡澡用制剂(成人体用淋洗类化妆品)
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.