Tariff item · Chapter 38 · Section VI, Products of the chemical or allied industries
HS 3822 90 90Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials: other
Miscellaneous chemical products
- Customs duty
- 30%
- Tariff rate
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 30% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Australia ECTA | 4.3% | Australia |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA51/2025-Customs | 8% | Switzerland, Liechtenstein |
| India–UK CETA29/2026-Customs | 9% | United Kingdom |
| India–Oman CEPA20/2026-Customs | 9.5% | Oman |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Central Drugs Standard Control Organization (CDRUG): a no-objection at customs clearance, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
"*Import of high end and high value used/refurbished medical equipment other than critical care medical equipment, as suggested by DGHS is subject to a number of conditions and is restricted. refer O.M. issued by ministry of environment, forest and climate change dtd 15.12.2023.**Ensure compliance of CBIC Circular 40/2026-Cus dt 03-09-2026 where in the CDSCO has provided checklists for the 7 categories (I to VII) of products and a list of documents to be verified by the Customs officer against each category of the products as per Annexure-A to the circular before granting Out-of-Charge in case of PGA facilitated Bills of Entry*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free under DGFT 54/2015-2020 of 9 Feb 2022.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 263 | All diagnostic kits or reagents including certified reference materials | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials | — | — |
| 382201 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, certified reference materials | 1.2% | — |
| 382202 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, for those of heading 3002; certified reference materials | Nil | — |
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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- Central Drugs Standard Control Organization (CDRUG): a clearance or certificate before export, under The Drugs and Cosmetics Act, 1945 amended vide The Drugs and Cosmetics(Amendment) Act ,2008 and Rules, 1945.
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
*EXPORT OF BACTERIA (INCLUDING RICKETTSIALS), FUNGI, PARASITES, VIRUSES, TOXINS IS REGULATED UNDER SCOMET-REFER TO CATEGORY 2 OF APPENDIX 3 OF THE SCOMET LIST. *FOR DRUGS AND PHARMACEUTICALS CDSCO NOC IS REQD EXCEPT WHEN EXEMPTED.REF-DCGI/MISC/2015(199) ORDER DTD 21.3.18.* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*REFER DGFT PUBLIC NOTICE NO 31/2015-20 DTD 14-10-22 FOR INCLUSION OF PARAGRAPH 2.79C (D) IN THE HBP OF THE FOREIGN TRADE POLICY (FTP) 2015-20 TO NOTIFY THE PROCEDURE FOR GENERAL AUTHORISATION FOR EXPORT AFTER REPAIR IN INDIA (GAER) FOR EXPORT OF SAME IMPORTED SCOMET ITEMS TO SAME ENTITY ABROAD UNDER GAER**REFER DGFT PN NO 51/2015-20 DT 17-01-2023 WHEREIN THE EXISTING STOCK AND SALE POLICY UNDER PARA 2.79A OF THE HBP OF THE FTP 2015-20 HAS BEEN AMENDED TO REVISE THE APPLICABILITY OF THE POLICY FOR EXPORT FROM THE INDIAN SUBSIDIARY OF FOREIGN COMPANY (APPLICANT EXPORTER) TO ITS FOREIGN PARENT/ANOTHER SUBSIDIARY OF FOREIGN PARENT COMPANY AND ALLOW REPEAT ORDER AUTHORIZATION UNDER THE STOCK AND SALE POLICY, FOR GRANT OF AUTHORIZATION FOR BULK EXPORT OF SCOMET ITEMS (EXCLUDING CATEGORY 0, CATEGORY 3A4001, CATEGORY 6 AND TRANSFER OF TECHNOLOGY UNDER ANY CATEGORY) FROM AN INDIAN EXPORTER TO AN ENTITY ABROAD (HEREINAFTER REFERRED TO AS STOCKIST) FOR SUBSEQUENT TRANSFER TO THE ULTIMATE END USERS AS PER CONDITIONS LAID DOWN*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3822 90, and China's below.
China: the same goods (3822 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3822 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 |
|---|---|---|---|---|---|---|
| 3822.90.00.00 | Certified reference samples有证标准样品 | 4.5%MFN rate (no APTA concession on this line) | 4.5% | 13% | 13% | ABVW |
- 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
3822.90.00Certified reference samples
3822.90.00.00Certified reference samples有证标准样品
- Unit
- kg
- MFN import duty
- 4.5%
- Provisional import duty
- None
- General import duty
- 35%
- 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
- 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
- VInbound health quarantine代表入境卫生检疫
- WOutbound health quarantine代表出境卫生检疫
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.Ingredients成分
- 4.Diagnostic reagents for blood screening是否血源筛查用诊断试剂
- 5.With or without backing是否有衬背
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.Packing specifications包装规格
- 9.GTIN
- 10.CAS
- 11.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
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3822900000101Certified reference materials (animal-origin certified reference materials)有证标准样品(动物源性有证标准样品)
- 3822900000102Certified reference samples (containing microorganisms, human tissues, biological products, blood and its products, and containing animal-derived biological material components of risk level 1, for diagnosing human diseases)有证标准样品(含有微生物、人体组织、生物制品、血液及其制品,并含有一级风险动物源性生物材料成分的,诊断人类疾病用)
- 3822900000103Certified reference samples (containing microorganisms, human tissues, biological products, blood and its products, and containing animal-derived biological material components of risk level 2, for diagnosing human diseases)有证标准样品(含有微生物、人体组织、生物制品、血液及其制品,并含有二级风险动物源性生物材料成分的,诊断人类疾病用)
- 3822900000104Certified reference samples (containing microorganisms, human tissues, biological products, blood and its products, and containing animal-derived biological material components of risk level 3, for diagnosing human diseases)有证标准样品(含有微生物、人体组织、生物制品、血液及其制品,并含有三级风险动物源性生物材料成分的,诊断人类疾病用)
- 3822900000105Certified reference samples (containing microorganisms, human tissues, biological products, blood and its products, and containing animal-derived biological material components of risk level 4, for diagnosing human diseases)有证标准样品(含有微生物、人体组织、生物制品、血液及其制品,并含有四级风险动物源性生物材料成分的,诊断人类疾病用)
- 3822900000106Certified reference samples (containing human tissues such as blood or proteins directly extracted from human tissues such as blood, and containing Class 1 risk animal-derived biological material components, for human medical fields, excluding those managed as pharmaceuticals, veterinary drugs, or medical devices)有证标准样品(含血液等人体组织或直接提取自血液等人体组织的蛋白,并含有一级风险动物源性生物材料成分的,用于人类医学相关领域,纳入药品、兽药、医疗器械管理的除外)
- 3822900000107Certified reference samples (containing human blood and its components, and containing risk group 2 animal-derived biological material components, for human medicine and life science research)有证标准样品(含人血及其成分,并含有二级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000108Certified reference samples (containing human blood and its components, and containing risk group 3 animal-derived biological material components, for human medicine and life science research)有证标准样品(含人血及其成分,并含有三级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000109Certified reference samples (containing human blood and its components, and containing animal-derived biological material components of risk level 4, for human medicine and life science research)有证标准样品(含人血及其成分,并含有四级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000110Certified reference materials (containing human tissues, cells, body fluids, secretions, excretions, and containing animal-derived biological materials of risk level 1, for human medicine and life science research)有证标准样品(含人体组织、细胞、体液、分泌物、排泄物的,并含有一级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000111Certified reference materials (containing human tissues, cells, body fluids, secretions, excretions, and containing animal-derived biological materials of risk level 2, for human medicine and life science research)有证标准样品(含人体组织、细胞、体液、分泌物、排泄物的,并含有二级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000112Certified reference materials (containing human tissues, cells, body fluids, secretions, excretions, and containing animal-derived biological materials of risk level 3, for human medicine and life science research)有证标准样品(含人体组织、细胞、体液、分泌物、排泄物的,并含有三级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000113Certified reference materials (containing human tissues, cells, body fluids, secretions, excretions, and containing animal-derived biological materials of risk level 4, for human medicine and life science research)有证标准样品(含人体组织、细胞、体液、分泌物、排泄物的,并含有四级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000114Certified reference samples (containing human transmissible pathogenic microorganism components and containing Class 1 risk animal-derived biological material components, for human medicine and life science research)有证标准样品(含人间传染的病原微生物成分,并含有一级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000115Certified reference samples (containing human transmissible pathogenic microorganism components and containing Class 2 risk animal-derived biological material components, for human medicine and life science research)有证标准样品(含人间传染的病原微生物成分,并含有二级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000116Certified reference samples (containing human transmissible pathogenic microorganism components and containing Class 3 risk animal-derived biological material components, for human medicine and life science research)有证标准样品(含人间传染的病原微生物成分,并含有三级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000117Certified reference samples (containing human transmissible pathogenic microorganism components and containing Class 4 risk animal-derived biological material components, for human medicine and life science research)有证标准样品(含人间传染的病原微生物成分,并含有四级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000118Certified reference materials (containing components of special items other than human blood and its components, human tissues, cells, body fluids, secretions, excretions, and pathogenic microorganisms, and containing animal-derived biological materials of risk level 1, for human medicine and life science research)有证标准样品(含除人血及其成分、人体组织、细胞、体液、分泌物、排泄物外、病原微生物外其他特殊物品成分的,并含有一级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000119Certified reference materials (containing components of special items other than human blood and its components, human tissues, cells, body fluids, secretions, excretions, and pathogenic microorganisms, and containing animal-derived biological materials of risk level 2, for human medicine and life science research)有证标准样品(含除人血及其成分、人体组织、细胞、体液、分泌物、排泄物外、病原微生物外其他特殊物品成分的,并含有二级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000120Certified reference materials (containing components of special items other than human blood and its components, human tissues, cells, body fluids, secretions, excretions, and pathogenic microorganisms, and containing animal-derived biological materials of risk level 3, for human medicine and life science research)有证标准样品(含除人血及其成分、人体组织、细胞、体液、分泌物、排泄物外、病原微生物外其他特殊物品成分的,并含有三级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000121Certified reference materials (containing components of special items other than human blood and its components, human tissues, cells, body fluids, secretions, excretions, and pathogenic microorganisms, and containing animal-derived biological materials of risk level 4, for human medicine and life science research)有证标准样品(含除人血及其成分、人体组织、细胞、体液、分泌物、排泄物外、病原微生物外其他特殊物品成分的,并含有四级风险动物源性生物材料成分的,人类医学、生命科学研究用)
- 3822900000159Certified reference samples (including those deemed to have low biosafety risk after risk assessment, containing human tissue such as blood or proteins directly extracted from human tissue such as blood, and containing Class 1 risk animal-derived biological material components, for use in human medical related fields, excluding those managed as medicines, veterinary medicines, or medical devices)有证标准样品(含经风险评估认为生物安全风险较低,含血液等人体组织或直接提取自血液等人体组织的蛋白,并含有一级风险动物源性生物材料成分的,用于人类医学相关领域,纳入药品、兽药、医疗器械管理的除外)
- 3822900000301Certified reference materials (hazardous chemicals, flammable liquids)有证标准样品(危险化学品,易燃液体)
- 3822900000401Certified reference samples (containing microorganisms, human tissue, biological products, blood and its products, for diagnosing human diseases)有证标准样品(含有微生物、人体组织、生物制品、血液及其制品,诊断人类疾病用)
- 3822900000402Certified standard samples (containing human blood and its components, for human medicine, life science research)有证标准样品(含人血及其成分,人类医学、生命科学研究用)
- 3822900000403Certified reference samples (incl. human tissue, cells, fluids, secretions, excretions, for human medical or life science research)有证标准样品(含人体组织、细胞、体液、分泌物、排泄物的,人类医学、生命科学研究用)
- 3822900000404Certified reference samples (containing human infectious pathogenic microorganism components, for human medicine, life science research)有证标准样品(含人间传染的病原微生物成分,人类医学、生命科学研究用)
- 3822900000405Certified reference materials (containing components of special items other than human blood and its components, human tissues, cells, body fluids, secretions, excretions, and pathogenic microorganisms, for human medicine and life science research)有证标准样品(含除人血及其成分、人体组织、细胞、体液、分泌物、排泄物外、病原微生物外其他特殊物品成分的,人类医学、生命科学研究用)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.