Heading · Chapter 34 · Section VI, Products of the chemical or allied industries
HS 3401Soap, organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap, organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
- Customs duty
- 10%
- 15 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6.5%
- On Indian goods
Codes under this heading
4 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 |
|---|---|---|---|---|
| 3401 11 | For toilet use (including medicated products) | 10% | 5% or 18% | kg |
| 3401 19 | Other | 10% | 5% or 18% | kg |
| 3401 20 00 | Soap in other forms | 10% | 5% or 18% | kg |
| 3401 30 | Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap | 10% | 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 15 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: 15 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. 251 | Toilet Soap (other than industrial soap) in the form of bars, cakes, moulded pieces or shapes | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 66 | Soap; organic surface-active products and preparations for use as soap, in the form of cakes, moulded pieces or shapes, whether or not containing soap[other than toilet soap in the form of bars, cakes, moulded pieces or shapes]; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | 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 |
|---|---|---|---|
| 3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | 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: 15 tariff items
China: the same goods (3401)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 4 expired under 3401. 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 |
|---|---|---|---|---|---|---|
| 3401.11.00.10 | Mercurial skin-lightening soap for toilet use, in bars, cakes or moulded shapes; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap盥洗用含汞亮肤肥皂,条状、块状或模制形状的,以及用肥皂浸渍、涂面或包覆的纸、絮胎、毡呢及无纺织物 | 0%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | 89 |
| 3401.11.00.90 | Other soap and organic surface-active products for toilet use其他盥洗用皂及有机表面活性产品 | 0%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | ABMN |
| 3401.19.10.00 | Laundry soap洗衣皂 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3401.19.90.10 | Other mercury-containing skin-lightening soap, in bars, blocks or moulded shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap其他含汞亮肤肥皂,条状、块状或模制形状的,以及用肥皂浸渍、涂面或包覆的纸、絮胎、毡呢及无纺织物 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 89 |
| 3401.19.90.90 | Other organic surface-active products and preparations其他有机表面活性产品及制品 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3401.20.00.10 | Skin-lightening soaps containing mercury, in other forms其他形状的含汞亮肤肥皂 | 0%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | 89 |
| 3401.20.00.90 | Soap in other forms其他形状的肥皂 | 0%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3401.30.00.10 | Organic surface-active products and preparations for washing the skin, in liquid or cream form, put up for retail sale, containing mercury-containing skin lightening soap洁肤用有机表面活性产品及制品,液状或膏状并制成零售包装的,含有含汞亮肤肥皂 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | 89 |
| 3401.30.00.90 | Organic surface-active products and preparations for use as soap for the skin洁肤用有机表面活性产品及制品 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 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.
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.