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

HS 6809 19 00Articles of plaster or of compositions based on plaster: other

Articles of stone, plaster, cement, asbestos, mica or similar materials

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
15%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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 CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA2%Australia
SAFTA5%Sri Lanka
India–EFTA TEPA51/2025-Customs6%Switzerland, Liechtenstein, Norway
India–EFTA TEPA53/2025-Customs7.14%Iceland
APTA8.6%Bangladesh, China, South Korea, Sri Lanka
SAPTA9%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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 225Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented18%

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
6809Articles of plaster or of compositions based on plaster1%—

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 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 19, and China's below.

China: the same goods (6809 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6809 19. 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
6809.19.00.00Unornamented plasterboard, faced or reinforced with other materials以其他材料贴面加强的未饰石膏板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

6809.19.00Other articles of plaster or of compositions based on plaster, not decorated

6809.19.00.00Unornamented plasterboard, faced or reinforced with other materials以其他材料贴面加强的未饰石膏板

Tablets, bricks, tiles and similar articles, containing mixtures with a basis of gypsum含片,砖,瓦及类似品包含以石膏为主成分的混合物制品

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%
Iceland
0%
Australia
0%
South Korea
10%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Serbia
10.5%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 6809190000999Unornamented plasterboard faced or reinforced with other materials (including sheets, slabs, tiles and similar articles, including articles of mixtures with a gypsum base)以其他材料贴面加强的未饰石膏板(含片,砖,瓦及类似品包含以石膏为主成分的混合物制品)

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

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.