Tariff item · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 6809 11 00Faced or reinforced with paper or paperboard only
Articles of stone, plaster, cement, asbestos, mica or similar materials › Articles of plaster or of compositions based on plaster
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 15%
- 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 | 10% | 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) | 18% | 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–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Australia ECTA | 2% | Australia |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA51/2025-Customs | 6% | Switzerland, Liechtenstein, Norway |
| India–EFTA TEPA53/2025-Customs | 7.14% | Iceland |
| APTA | 8.6% | Bangladesh, China, South Korea, Sri Lanka |
| SAPTA | 9% | Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China and Oman: USD 23.46–91.42 per tonne, by origin and producer (until 25 Dec 2028). Gypsum Board / Tiles with lamination at least on one side. 16/2023-ADD
Charged on top of the duty above, only on goods from the countries named.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*Is 2095(part1):2011 applicable on gypsum plaster boards.is 17400:2021 appl on gypsum plaster boards glass fibre reinforced gypsum panels.is 2095(part2):2022 appl on gypsum plaster boards-coated/laminated gypsum plaster boards.is 2095(part3):2022 appl on gypsum plaster boards-reinforced gypsum plaster boards, ceiling tiles wef 07-09-2024. as defined under clause (m) and (h) of section 2 of msmed act 2006 (27 of 2006) for small enterprises the effective date is 07-12-2024 and for micro enterprises the effective date is 07-03-2025.goods or articles shall conform to the corresponding indian standards specified and shall bear the standard mark under a licence from the bureau of indian standards as per scheme-i of schedule-ii of the bureau of indian standards (conformity assessment) regulations 2018 under the gypsum based building material(qc) amendment order 2024.provided further that nothing in this order shall apply to goods or articles domestically manufactured or imported before the date of commencement of this order by the manufacturer certified by the bureau or manufacturer who has applied to the bureau for certification or by the importer for the relevant goods and articles and such manufacturer or importer shall be permitted to sell or display or offer to sell such declared stock up to six months from the date of notification of the gypsum based building materials (quality control) amendment order, 2024, subject to the condition that such manufacturer or importer shall make a declaration to this effect certified by a chartered accountant to the central government. provided also that nothing in this order shall apply for two hundred pieces of required specific size of goods or articles imported for the purpose of research and development by manufacturers of gypsum based building materials per year subject to the condition that such imported goods and articles shall not be sold commercially and shall be disposed of as scrap, and also the manufacturer shall maintain financial year-wise records of such goods or articles and furnish them to the central government in its letter head signed by its authorised signatory (s.o.1153(e) DT 6-3-24, 2007(e) DT 14-5-24 and s.o.5058(e) DT 15-11-24)*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
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 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. 225 | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented | 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 |
|---|---|---|---|
| 6809 | Articles of plaster or of compositions based on plaster | 1% | — |
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): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*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.*
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 6809 11, and China's below.
China: the same goods (6809 11)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6809 11. 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 |
|---|---|---|---|---|---|---|
| 6809.11.00.00 | Unornamented plasterboard, sheets, tiles, shingles and similar articles未饰的石膏板,片,砖,瓦及类似品 | 15%MFN rate (no APTA concession on this line) | 15% | 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
6809.11.00Articles of plaster, merely faced or reinforced with paper or paperboard, not decorated
6809.11.00.00Unornamented plasterboard, sheets, tiles, shingles and similar articles未饰的石膏板,片,砖,瓦及类似品
Mixtures with a basis of gypsum, faced or reinforced with paper or paperboard包含以石膏为主成分的混合物制品.用纸,纸板贴面或加强
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Method of working (whether decorated, veneered or reinforced, etc.)加工方法(是否装饰、经贴面或加强等)
- 3.Whether or not decorated, merely faced or reinforced with paper or paperboard是否未经装饰,仅用纸或纸板贴面或加强的
- 4.Ingredient content成分含量
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 12%
- Serbia
- 10.5%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 6809110000999Unornamented plasterboard, sheets, panels, tiles and similar articles (including articles of mixtures with a plaster base, faced or reinforced with paper or paperboard)未饰的石膏板,片,砖,瓦及类似品(包含以石膏为主成分的混合物制品.用纸,纸板贴面或加强)
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.