Subheading · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 6805 20On a base of paper or paperboard only

Articles of stone, plaster, cement, asbestos, mica or similar materials › Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up

Customs duty
10%
5 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

5 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
6805 20 10Emery or corundum coated paper10%18%kg
6805 20 20Flint coated paper10%18%kg
6805 20 30Glass or sand coated paper10%18%kg
6805 20 40Other abrasive paper10%18%kg
6805 20 90Other10%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 5 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 5 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. 221Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up18%

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
6805Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up1%—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6805 20, and China's below.

China: the same goods (6805 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6805 20. 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
6805.20.00.00Abrasive paper砂纸8%MFN rate (no APTA concession on this line)8%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

6805.20.00Abrasive paper

6805.20.00.00Abrasive paper砂纸

Whether or not cut, sewn or otherwise made up不论是否裁切,缝合或用其他方法加工成型

Unit
kg
MFN import duty
8%
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.Base material基底材质
  • 3.Abrasive grain material砂粒材质
  • 4.Coated (if so, declare material)是否有涂层(如有,请申报材质)
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.Dimensions尺寸
  • 8.GTIN
  • 9.CAS
  • 10.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
3.2%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
4%
Brunei
4%
Cambodia
4%
South Korea
4%
Laos
4%
Malaysia
4%
New Zealand
4.8%
Singapore
4%
Thailand
4%
Vietnam
4%
Japan
4.4%
Indonesia
4%
Philippines
4%
Myanmar
4%
CIQ codes
  • 6805200000999Emery paper (whether or not cut, sewn or otherwise made up)砂纸(不论是否裁切,缝合或用其他方法加工成型)

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

Previous6805 10On a base of woven textile fabric onlyOne level up6805Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made upNext6807 10In-rolls

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.