Subheading · Chapter 33 · Section VI, Products of the chemical or allied industries
HS 3307 90Preparations for oral or dental hygiene, including denture fixative pastes and powders, yarn used to clean between the teeth (dental floss), in individual retail packages: other
Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Customs duty
- 20%
- 3 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
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 |
|---|---|---|---|---|
| 3307 90 10 | Depilatories | 20% | 5% or 18% | kg |
| 3307 90 20 | Sterile contact lens care solution | 20% | 5% or 18% | kg |
| 3307 90 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 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 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3307 90, and China's below.
China: the same goods (3307 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3307 90. 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 |
|---|---|---|---|---|---|---|
| 3307.90.00.00 | 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.
Every Chinese code in full
3307.90.00Depilatories and unlisted perfumery, cosmetic or toilet preparations
3307.90.00.00Other aromatic preparations, not elsewhere specified or included其他编号未列名的芳香料制品
Including cosmetic or toilet preparations包括化妆盥洗品
- 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
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.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
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.8%
- 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
- 3307900000101Other perfumery, cosmetic or toilet preparations, n.e.s. (beauty soap)其他编号未列名的芳香料制品(包括化妆盥洗品)(美容皂)
- 3307900000102Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included (toilet soap)其他编号未列名的芳香料制品(包括化妆盥洗品)(盥洗用皂)
- 3307900000103Other perfumery, cosmetic or toilet preparations, n.e.s. (other skin care cosmetics)其他编号未列名的芳香料制品(包括化妆盥洗品)(其他肤用化妆品)
- 3307900000104Other perfumery, cosmetic or toilet preparations, n.e.s. (other beauty make-up preparations)其他编号未列名的芳香料制品(包括化妆盥洗品)(其他美容类化妆品)
- 3307900000105Other perfumery, cosmetic or toilet preparations, n.e.s. (other perfumes)其他编号未列名的芳香料制品(包括化妆盥洗品)(其他香水类)
- 3307900000106Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included (cosmetic semi-finished products)其他编号未列名的芳香料制品(包括化妆盥洗品)(化妆品半成品)
- 3307900000107Other perfumery, cosmetic or toilet preparations, n.e.s. (other cosmetic products)其他编号未列名的芳香料制品(包括化妆盥洗品)(其他化妆品)
- 3307900000301Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included (hazardous chemicals, flammable liquids)其他编号未列名的芳香料制品(包括化妆盥洗品)(危险化学品,易燃液体)
- 3307900000302Other perfumery, cosmetic or toilet preparations, n.e.s. (other chemical products)其他编号未列名的芳香料制品(包括化妆盥洗品)(其他化工品)
- 3307900000999Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included其他编号未列名的芳香料制品(包括化妆盥洗品)
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.