Subheading · Chapter 38 · Section VI, Products of the chemical or allied industries

HS 3805 90Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods, crude dipentene, sulphite turpentine and other crude para-cymene, pine oil containing alpha-terpineol as the main constituent: other

Miscellaneous chemical products

Customs duty
7.5%
4 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

4 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
3805 90 10Terpenic oils produced by the distillation or other treatment of coniferous woods7.5%18%kg
3805 90 20Crude dipentene7.5%18%kg
3805 90 30Sulphite turpentine7.5%18%kg
3805 90 90Other7.5%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 4 tariff items: 7.5%. 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: 4 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. 92Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent18%

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
3805Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alpha-terpineol as the main constituent1.2%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3805 90, and China's below.

China: the same goods (3805 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3805 90. 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
3805.90.10.00Pine oil, with alpha-terpineol as the basic constituent以α萜品醇为基本成分的松油6.5%MFN rate (no APTA concession on this line)6.5%13%0%ABNM
3805.90.90.00Crude dipentene, sulphite turpentine and other粗制二聚戊烯、亚硫酸盐松节油等6.5%MFN rate (no APTA concession on this line)6.5%13%0%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

3805.90.10Pine oil, with alpha-terpineol as the basic constituent

3805.90.10.00Pine oil, with alpha-terpineol as the basic constituent以α萜品醇为基本成分的松油
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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.Ingredient content成分含量
  • 4.GTIN
  • 5.CAS
  • 6.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
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
  • 3805901000101Pine oil (pine oil) with alpha-terpineol as the basic component以α萜品醇为基本成分的松油(松油)
  • 3805901000102Pine oil, with α-terpineol as the main constituent (Scotch pine oil)以α萜品醇为基本成分的松油(苏格兰松油)
  • 3805901000301Pine oil, with α-terpineol as the main constituent (dangerous chemical, flammable liquid)以α萜品醇为基本成分的松油(危险化学品,易燃液体)
  • 3805901000302Pine oil, with α-terpineol as the main constituent (other chemical products)以α萜品醇为基本成分的松油(其他化工品)

3805.90.90Other terpenic oils and crude dipentene; para-cymene

3805.90.90.00Crude dipentene, sulphite turpentine and other粗制二聚戊烯、亚硫酸盐松节油等

Other crude p-cymene and other terpene oils包括其他粗制对异丙基苯甲烷及其他萜烯油

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
50%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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.Ingredient content成分含量
  • 4.GTIN
  • 5.CAS
  • 6.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
2.6%
Serbia
0%
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
  • 3805909000999Crude dipentene, sulphite turpentine and other crude para-cymene and other terpene oils粗制二聚戊烯、亚硫酸盐松节油等(包括其他粗制对异丙基苯甲烷及其他萜烯油)

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

Previous3805 10Gum, wood or sulphate turpentine oilsOne level up3805Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods, crude dipentene, sulphite turpentine and other crude para-cymene, pine oil containing alpha-terpineol as the main constituentNext3806 10Rosin and resin acids

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.