Tariff item · Chapter 69 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 6910 90 00Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures: other

Ceramic products

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
7%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 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–Australia ECTA0%Australia
India–EFTA TEPA51/2025-Customs0%Switzerland, Iceland, Liechtenstein
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAPTA2.5%Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
India–UAE CEPA6%United Arab Emirates
India–Oman CEPA20/2026-Customs9%Oman
India–UK CETA29/2026-Customs9%United Kingdom
SAPTA9%Sri Lanka

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*As per S.O.1739(E) dt 06-04-2026 ensure compliance of applicability, if any, with regards to IS302 (Part 1): 2024 IEC 60335-1: 2020 applicable to All electrical appliance intended for household, commercial or similar application with rated voltage not exceeding 250 V for single-phase appliances and 480 V for other appliances including direct current supplied appliances and battery operated appliances under the Safety of Household, Commercial and Similar Electrical Appliances(QC) Order 2026 wef 01-10-26 for General (other than micro and small enterprises), 1-1-27 for Small enterprises and 1-4-27 for Micro enterprises.Goods or article shall conform to the Indian Std and shall bear the Standard Mark under a licence from the Bureau as per Scheme-1 of Schedule-II of the BIS (CA) Regulations, 2018.It shall not apply to electrical appliances which fall under the scope of any other QCO issued by the said Act or notified for mandatory BIS certification under any other Act. Nothing in this order shall apply for two hundred numbers of goods or articles imported for the purpose of research and development by manufacturers of household and similar electrical appliances per year with the condition that such imported goods and articles shall not be sold commercially and may be disposed of as a scrap and the manufacturers shall maintain a year-wise record of the goods or articles and furnish the same, if so desired to the Central Government. Nothing in this order shall apply to goods or articles domestically manufactured or imported before the date of implementation as mentioned in the Table by the manufacturer certified by the Bureau or manufacturer who has applied to the Bureau for certification of the relevant goods and articles and such manufacturer shall be permitted to sell or display or offer to sell such declared stock upto six months from the date of implementation as mentioned in the Table, subject to the condition that such manufacturer shall made a declaration to this effect to the Bureau*"

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. 240Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures18%

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
6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures1.4%—

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 6910 90, and China's below.

China: the same goods (6910 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6910 90. 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
6910.90.00.00Ceramic wash basins, baths and similar sanitary fixtures陶制脸盆,浴缸及类似卫生器具7%MFN rate (no APTA concession on this line)7%13%0%AM
  • 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

6910.90.00Ceramic fixed sanitary ware

6910.90.00.00Ceramic wash basins, baths and similar sanitary fixtures陶制脸盆,浴缸及类似卫生器具

Including sinks, water closets, urinals, etc.包括洗涤槽,抽水马桶,小便池等

Unit
kg / piece
MFN import duty
7%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (earthenware, etc.)材质(陶制等)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification / Model规格型号
  • 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
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6910900000101Pottery wash basins, baths and similar sanitary fixtures (incl. sinks, water closets, urinals, etc.) (sinks)陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等)(洗涤槽)
  • 6910900000102Earthenware wash basins, baths and similar sanitary fixtures (including sinks, water closets, urinals, etc.) (wash basins)陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等)(面盆)
  • 6910900000103Earthenware wash basins, baths and similar sanitary fixtures (including sinks, water closets, urinals, etc.) (baths)陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等)(浴缸)
  • 6910900000104Pottery wash basins, baths and similar sanitary fixtures (incl. sinks, water closets, urinals, etc.) (water closets)陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等)(座便器)
  • 6910900000105Pottery wash basins, baths and similar sanitary fixtures (incl. sinks, water closets, urinals, etc.) (urinals)陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等)(小便器)
  • 6910900000106Pottery wash basins, baths and similar sanitary fixtures (incl. sinks, water closets, urinals, etc.) (other sanitary pottery)陶制脸盆,浴缸及类似卫生器具(包括洗涤槽,抽水马桶,小便池等)(其他卫生陶)

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.