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

HS 3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Miscellaneous chemical products

Customs duty
7.5%
6 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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
3806 10Rosin and resin acids7.5%18%kg
3806 20 00Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts7.5%18%kg
3806 30 00Ester gums7.5%18%kg
3806 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 6 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: 6 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. 93Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums18%

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
3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums1.2%—

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: 6 tariff items

China: the same goods (3806)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 2 expired under 3806. 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
3806.10.10.00Rosin松香10%MFN rate (no APTA concession on this line)10%13%0%None
3806.10.20.00Resin acids树脂酸10%MFN rate (no APTA concession on this line)10%13%0%None
3806.20.10.00Salts of rosin and of resin acids松香盐及树脂酸盐6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3806.20.90.00Salts of rosin or resin acid derivatives松香或树脂酸衍生物的盐6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3806.30.00.00Ester gum酯胶6.5%MFN rate (no APTA concession on this line)6.5%13%0%ABRSPQ
3806.90.00.00Other derivatives of rosin and resin acids其他松香及树脂酸衍生物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.

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

Previous3805Gum, 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 constituentOne level upChapter 38Miscellaneous chemical productsNext3807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch

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.