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

HS 3806 10Rosin and resin acids

Miscellaneous chemical products › Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

Customs duty
7.5%
2 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
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
3806 10 10Gum rosin7.5%18%kg
3806 10 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 2 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: 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. 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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3806 10, and China's below.

China: the same goods (3806 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3806 10. 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
  • 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

3806.10.10Rosin

3806.10.10.00Rosin松香

Including rosin residues包括松香渣

Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
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.Source来源
  • 3.GTIN
  • 4.CAS
  • 5.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
0%
Serbia
4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
South Korea
5%
Laos
5%
Malaysia
5%
New Zealand
6%
Singapore
5%
Thailand
5%
Vietnam
5%
Japan
5.5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 3806101000301Rosin (incl. rosin glues) (dangerous chemicals, flammable solids)松香(包括松香渣)(危险化学品,易燃固体)
  • 3806101000302Rosin (including rosin glues) (other chemical products)松香(包括松香渣)(其他化工品)
  • 3806101000999Rosin (including rosin dross)松香(包括松香渣)

3806.10.20Resin acids

3806.10.20.00Resin acids树脂酸
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
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.Source来源
  • 3.GTIN
  • 4.CAS
  • 5.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
  • 3806102000999Resin acids树脂酸

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 90OtherOne level up3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gumsNext3806 90Other

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.