Subheading · Chapter 38 · Section VI, Products of the chemical or allied industries
HS 3806 90Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: other
Miscellaneous chemical products
- Customs duty
- 7.5%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3806 90 10 | Run gums | 7.5% | 18% | kg |
| 3806 90 90 | Other | 7.5% | 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 93 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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 |
|---|---|---|---|
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | 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 3806 90, and China's below.
China: the same goods (3806 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 3806 90. 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 |
|---|---|---|---|---|---|---|
| 3806.90.00.00 | Other 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.
Every Chinese code in full
3806.90.00Other rosin and resin acid derivatives; rosin spirit and rosin oils, etc.
3806.90.00.00Other derivatives of rosin and resin acids其他松香及树脂酸衍生物
Including rosin spirits and rosin oils; re-melted gums包括松香精及松香油;再熔胶
- 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
- 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
- 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
- 3806900000301Other derivatives of rosin and resin acids (including rosin spirit and rosin oils; run gums) (dangerous chemicals, flammable liquids)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶)(危险化学品,易燃液体)
- 3806900000302Other rosin and resin acid derivatives (including rosin spirit and rosin oils; run gums) (other chemical products)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶)(其他化工品)
3806.90.00.10Disproportionated rosin and rosin derivatives歧化松香及松香衍生物Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3806900010101Disproportionated rosin and rosin derivatives (glycerol esters of hydrogenated rosin (incl. gum rosin, wood rosin, tall oil rosin))歧化松香及松香衍生物(氢化松香(包括松香、木松香、妥尔松香)甘油酯)
- 3806900010102Disproportionated rosin and rosin derivatives (pentaerythritol esters of hydrogenated rosin (including gum rosin, wood rosin, tall oil rosin))歧化松香及松香衍生物(氢化松香(包括松香、木松香、妥尔松香)季戊四醇酯)
- 3806900010103Disproportionated rosin and rosin derivatives (methyl ester of hydrogenated rosin (including gum rosin, wood rosin, tall oil rosin))歧化松香及松香衍生物(氢化松香(包括松香、木松香、妥尔松香)甲酯)
3806.90.00.90Other rosin and resin acid derivatives (incl. rosin spirit and rosin oils; run gums)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶 )Expired
Including rosin spirits and rosin oils; re-melted gums包括松香精及松香油;再熔胶
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3806900090999Other derivatives of rosin and resin acids (including rosin spirit and rosin oils; run gums)其他松香及树脂酸衍生物(包括松香精及松香油;再熔胶)
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'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
- 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.