Subheading · Chapter 69 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 6902 90Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths: other
Ceramic products
- Customs duty
- 10%
- 5 tariff items
- GST now
- 18%
- or 0% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- mt
- Duty in China
- 8%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 6902 90 10 | Fire clay bricks and shapes | 10% | 18% | mt |
| 6902 90 20 | Graphite bricks and shapes | 10% | 18% | mt |
| 6902 90 30 | Vermiculite insulation bricks | 10% | 18% | mt |
| 6902 90 40 | Clay graphite stopper heads | 10% | 18% | mt |
| 6902 90 90 | Other | 10% | 18% | mt |
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%, or 0% for some goods.
- Until 21 September 2025 18%, or 0% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 233 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | 18% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 152 | Idols made of clay | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 18% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths | — | — |
| 690201 | High Alumina (Bubble Alumina Based) Bricks and Shapes and/or Castable and Mortars | 1.7% | — |
| 690202 | High Alumina (Synthetic Base) Bricks/Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690203 | High Alumina Blast Furnace Stove Bricks/ Shapes and Mortars | 1.7% | — |
| 690204 | High Alumina Bricks and Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690205 | Magnesia Dolomite Bricks and Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690206 | Magnesite Chrome Magnesia Co- clinker Bricks and Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690207 | Magnesia Carbon Bricks/Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690208 | Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690209 | Alumina Carbon Bricks/ Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690210 | Alumina Carbon/ Slide Gate Plate Refractory and Attachments | 1.7% | — |
| 690211 | Alumina Fused Cast Refractories | 1.7% | — |
| 690212 | Chrome Magnesite Bricks and Shapes and/or Ramming Mass, Castables and Mortars | 1.7% | — |
| 690213 | Alumina Carbon Continuous Casting Refractories and/or Mortars | 1.7% | — |
| 690299 | Others | 1.7% | — |
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 6902 90, and China's below.
China: the same goods (6902 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6902 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 |
|---|---|---|---|---|---|---|
| 6902.90.00.00 | Other refractory bricks and refractory ceramic building materials其他耐火砖及耐火陶瓷建材制品 | 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
6902.90.00Other refractory bricks, blocks, tiles and similar refractory ceramic constructional goods
6902.90.00.00Other refractory bricks and refractory ceramic building materials其他耐火砖及耐火陶瓷建材制品
Including similar refractory ceramic products, excluding those of 6901包括类似耐火陶瓷制品.6901的制品除外
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 30%
- 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.Type (refractory bricks, tiles, blocks, etc.)种类(耐火砖、瓦、块等)
- 3.Ingredient content成分含量
- 4.refractory temperature耐火温度
- 5.GTIN
- 6.CAS
- 7.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
- 6.4%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 4%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.4%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6902900000999Other refractory bricks and refractory ceramic constructional goods (including similar refractory ceramic goods, excluding goods of 6901)其他耐火砖及耐火陶瓷建材制品(包括类似耐火陶瓷制品.6901的制品除外)
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.