Tariff item · Chapter 34 · Section VI, Products of the chemical or allied industries
HS 3401 30 90Organic 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: other
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 › 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
- Customs duty
- 10%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–EFTA TEPA53/2025-Customs | 0% | Iceland, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Mauritius CECPA | 0% | Mauritius |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 5% | Bangladesh, Bhutan, Maldives, Nepal |
| India–EFTA TEPA51/2025-Customs | 7.14% | Switzerland, Liechtenstein |
| India–Oman CEPA20/2026-Customs | 9% | Oman |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Central Drugs Standard Control Organization (CDRUG): a clearance or certificate before the goods arrive, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
- Central Drugs Standard Control Organization (CDRUG): a no-objection at customs clearance, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
Documents: License to import Drugs (Excluding those specified in Schedule-X) (CDRUG); Registration Certificate (Drugs) (CDRUG); Registration Certificate (Cosmetics) (CDRUG).
"*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC, Proper officer should verify and ensure that the mandatory documents-Certificate Of Analysis - Drug[0010DC], Batch Release Certificate[0030DC], Label Of Consignment[0110DC], Registration Certificate (Cosmetics)[101DC2]have been uploaded in (E-SANCHIT) before giving Out-Of-Charge(OOC)**Ensure compliance of CBIC Circular 40/2026-Cus dt 03-09-2026 where in the CDSCO has provided checklists for the 7 categories (I to VII) of products and a list of documents to be verified by the Customs officer against each category of the products as per Annexure-A to the circular before granting Out-of-Charge in case of PGA facilitated Bills of Entry*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.8% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- Central Drugs Standard Control Organization (CDRUG): a clearance or certificate before export, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
* AS PER SL. NO. 207D OF ITC(HS) EXPORT POLICY, EXPORT OF ALCOHOL BASED HAND SANITIZERS IN CONTAINER WITH DISPENSER PUMPS IS FREE. REFER DGFT NTFN 40/2015-2020 DTD 15-10-2020.* FOR DRUGS AND PHARMACEUTICALS CDSCO NOC IS REQD EXCEPT WHEN EXEMPTED. REF-DCGI/MISC/2015(199) ORDER DTD 21-03-2018.* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free under DGFT 40/2015-20 of 15 Oct 2020.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3401 30, and China's below.
China: the same goods (3401 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3401 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 |
|---|---|---|---|---|---|---|
| 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.
Every Chinese code in full
3401.30.00Organic surface-active products and preparations for washing the skin, put up for retail sale
3401.30.00.10Organic 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
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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.Ingredient content成分含量
- 3.Appearance外观
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.GTIN
- 8.CAS
- 9.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3401300010101Organic surface-active products and preparations for washing the skin, in liquid or cream form and put up for retail sale, containing mercury-containing skin-lightening soap (mercury content exceeding 1 part per million) (rinse-off cosmetic products for infants)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(含汞量超过百万分之一)(婴幼儿淋洗类肤用化妆品)
- 3401300010102Organic surface-active products and preparations for use as soap for the skin, in liquid or cream form and put up for retail sale, containing mercury-containing skin lightening soap (mercury content exceeding 1 ppm) (rinse-off cosmetics for adult face)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(含汞量超过百万分之一)(成人面部淋洗类化妆品)
- 3401300010103Organic surface-active products and preparations for use as soap for the skin, in liquid or cream form and put up for retail sale, containing mercury-containing skin lightening soap (mercury content exceeding 1 ppm) (rinse-off cosmetics for adult body)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(含汞量超过百万分之一)(成人体用淋洗类化妆品)
3401.30.00.90Organic 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
In liquid or paste form and put up for retail sale, whether or not containing soap液状或膏状并制成零售包装的,不论是否含有肥皂
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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.Ingredient content成分含量
- 3.Appearance外观
- 4.Packing specifications包装规格
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.GTIN
- 8.CAS
- 9.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3401300090101Organic surface-active products and preparations for washing the skin, in liquid or cream form and put up for retail sale, whether or not containing soap (cosmetics for washing skin for infants and young children)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,不论是否含有肥皂)(婴幼儿淋洗类肤用化妆品)
- 3401300090102Organic surface-active products & preparations for washing the skin (liquid or cream, put up for retail sale, whether or not containing soap) (rinse-off cosmetics for adult face)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,不论是否含有肥皂)(成人面部淋洗类化妆品)
- 3401300090103Organic surface-active products & preparations for washing the skin (liquid or cream, put up for retail sale, whether or not containing soap) (rinse-off cosmetics for adult body)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,不论是否含有肥皂)(成人体用淋洗类化妆品)
- 3401300090104Organic surface-active products and preparations for washing the skin, in liquid or cream form and put up for retail sale, whether or not containing soap (antibacterial hand sanitizer)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,不论是否含有肥皂)(抗抑菌洗手液)
- 3401300090105Organic 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 (feminine intimate wash)洁肤用有机表面活性产品及制品(液体或膏状并制成零售包装的,不论是否含有肥皂)(女性私处护理液)
3401.30.00.00Organic 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Expired
In liquid or paste form and put up for retail sale, whether or not containing soap液状或膏状并制成零售包装的,不论是否含有肥皂
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 13%
- Consumption tax
- None
- 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.Ingredient content成分含量
- 3.Appearance外观
- 4.Packing specifications包装规格
- 5.Brand品牌
- 6.Model [Article No.]型号[货号]
- 7.GTIN
- 8.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
- 3%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3401300000101Organic surface-active products and preparations for washing the skin, in liquid or cream form and put up for retail sale, whether or not containing soap (cosmetics for washing skin for infants and young children)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,不论是否含有肥皂)(婴幼儿淋洗类肤用化妆品)
- 3401300000102Organic surface-active products & preparations for washing the skin (liquid or cream, put up for retail sale, whether or not containing soap) (bath preparations & hand cleansers)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,不论是否含有肥皂)(沐浴制剂及手部清洁品)
- 3401300000103Organic 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 (other skin cosmetics)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,不论是否含有肥皂)(其他肤用化妆品)
- 3401300000104Organic surface-active products and preparations for washing the skin (in liquid or cream form, put up for retail sale, whether or not containing soap) (other cosmetics)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,不论是否含有肥皂)(其他化妆品)
- 3401300000109Organic surface-active products & preparations for washing the skin (liquid or cream, put up for retail sale, whether or not containing soap) (rinse-off cosmetics for adult face)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,不论是否含有肥皂)(成人面部淋洗类化妆品)
- 3401300000110Organic surface-active products & preparations for washing the skin (liquid or cream, put up for retail sale, whether or not containing soap) (rinse-off cosmetics for adult body)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,不论是否含有肥皂)(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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.