Subheading · Chapter 34 · Section VI, Products of the chemical or allied industries

HS 3407 00Modelling pastes, including those put up for children's amusement, preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

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%
2 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5% to 10%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3407 00 10Modelling pastes, including those put up for children’s amusement10%18%kg
3407 00 90Other10%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: 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: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 71Modelling pastes, including those put up for children's amusement; Preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3407Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)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 3407 00, and China's below.

China: the same goods (3407 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 3407 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3407.00.10.00Dental waxes and impression compounds牙科用蜡及造型膏6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3407.00.20.00Other dental preparations with plaster as constituent以熟石膏为成分的牙科用其他制品6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3407.00.90.00Other modelling pastes其他塑型用膏10%MFN rate (no APTA concession on this line)10%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

3407.00.10Dental waxes and impression compounds, in sets, in retail packings or in plates, horseshoe shapes, sticks or similar forms

3407.00.10.00Dental waxes and impression compounds牙科用蜡及造型膏

In sets, put up for retail sale or in tablets, horseshoe shapes, strips and similar forms成套、零售包装或制成片状、马蹄形、条状及类似形状的

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
30%
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.Appearance外观
  • 4.Packing specifications包装规格
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
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
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
3.3%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3407001000999Dental waxes and impression compounds (in sets, in retail packings or in plates, horseshoe shapes, sticks or similar forms)牙科用蜡及造型膏(成套、零售包装或制成片状、马蹄形、条状及类似形状的)

3407.00.20Other dental preparations with calcined gypsum as the basic constituent

3407.00.20.00Other dental preparations with plaster as constituent以熟石膏为成分的牙科用其他制品

Including those based on calcined gypsum or calcium sulphate包括以煅石膏或硫酸钙为基本成分的

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
40%
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.Appearance外观
  • 4.Packing specifications包装规格
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
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
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3407002000999Other dental preparations with a basis of plaster (including of calcined gypsum or calcium sulphate)以熟石膏为成分的牙科用其他制品(包括以煅石膏或硫酸钙为基本成分的)

3407.00.90Other modelling pastes

3407.00.90.00Other modelling pastes其他塑型用膏

Including articles for the amusement of children包括供儿童娱乐用物品

Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
100%
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.Appearance外观
  • 4.Packing specifications包装规格
  • 5.Ingredient content成分含量
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.GTIN
  • 9.CAS
  • 10.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
7%
Ecuador
8.2%
Serbia
4%
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
  • 3407009000999Other modelling pastes (including those put up for children's amusement)其他塑型用膏(包括供儿童娱乐用物品)

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

Previous3406 00Candles, tapers and the likeOne level up3407Modelling pastes, including those put up for children's amusement, preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms, other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)Next3503 00Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

Sources

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.