Tariff item · Chapter 74 · Section XV, Base metals and articles of base metal

HS 7404 00 12Copper scrap, namely the following :copper wire scrap covered by isri code words barley, berry and birch, heavy copper scrap covered by isri code word candy,unalloyed copper scrap covered by isri code word cliff, copper wire nodules scrap covered by isri code words clove, cobra and cocoa, light copper scrap covered by isri code word dream, muntz metal tubes covered by isri code word palms, miscellaneous copper-containing skimming, grindings, ashes, irony brass and copper, residues and slags covered by isri code word drove, copper wire scrap with various types of insultation covered by isri code word druid

Copper and articles thereof › Copper waste and scrap

Customs duty
2.5%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 0.8%
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 rate2.5%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
India–Japan CEPA0%Japan
India–Sri Lanka FTA0%Sri Lanka
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAPTA1%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs1.5%Norway
India–EFTA TEPA51/2025-Customs1.79%Switzerland, Iceland, Liechtenstein

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

  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.
  • Ministry Of Mines (MOM): a clearance or certificate before the goods arrive, under DGFT Notification No. 61/2015-2020 dated 31-03-2021.

"*Import is subject to compulsory registration under Non-Ferrous Metal Import Monitoring System (NFMIMS). Importer shall have to enter the Registration number and expiry date of Registration in the Bill of Entry to enable Customs for clearance of consignment.Refer DGFT NOTF 61/15-20 dt 31-03-2021*For clarification on NFMIMS from Ministry of Mines refer to DGFT Policy Circular 42/15-20 dt 27-7-22*Refer Para 1 to 9 of DGFT TN 03/22-23 DT 26-04-22 for new online module regarding application for recognition as Pre-Shipment Inspection Agency (PSIA) and issuance and electronic verification of Pre-Shipment Inspection Certificate (PSIC) for metal scrap.All PSICs shall be mandatorily generated online through the DGFT website wef 1.7.22. PSICs dated on or after 1.7.22 not generated using the DGFT online systems may not be accepted by the Indian Customs authorities*Follow Standard Operating Procedures (SOP) for random checking of imported consignments of metal scrap with respect to radioactive contamination as per Annexure to DGFT PN 37/15-20 dt 15-11-2021*Clearance of metallic scrap is permitted at specified ports/locations and subject to the conditions in Para 2.54 of HBP and including submission of PSIC, from the exporting coutries, for both shredded and non shredded scrap.If export is from safe countries/region, PSIC is not required, if imported through specified ports. refer DGFT PN 64/15-20 dt 19-02-20 and PN 46/15-20 dt 14-01-22*Import of wastes is subject to compliance of Para 8(B) of General notes regd import policy of ITC (HS) and is subject to Rules 11, 12 & 13 of the Hazardous Waste (Management & Transboundry Movement) Rules, 2016. Also refer to Schedule-iii,vi and viii with regards to description, conditions, notes and documents required for verification alongwith valid forms 2,6,7 and 9 as per the Hazardous Waste (Management & Transboundry Movement) Rules, 2016*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC, Proper Officer should verify and ensure that the mandatory documents-Pre Shipment Inspection Certificate [856001]have been uploaded in (E-SANCHIT) before giving out-of-charge*Ensure compliance of Para 2.32 of FTP and Para 2.54 and 2.55 of FTP procedure*Refer DGFT PN 38/15-20 dt 06-10-2016 wrt procedure governing import of un-shredded scrap (HMS-I & HMS-II) under para 2.54 of HBP(2015-20) as amended from time to time. Refer corrigendum PN 40/2015-20 dt 25-10-2016*Refer DGFT PN 63/2015-20 DT 27-03-2017 and clarifications vide DGFT TN 19/2017*Ensure compliance of DGFT PN 17/2023 dt 22-06-23 Para (i to xv), wherein it is notified that DGFT shall be the designated authority for allocation and monitoring of all TRQ items under revised India-Nepal treaty and revised procedure for allocation and monitoring of 10000MT of Copper products (CH-74 and CTH 8544) for FY 2023-24 under TRQ and under Para 2.92 of the HBP-2023*As per revised Policy condition 3c the Non-ferrous metal Import Monitoring System (NFMIMS) shall require importers to submit advance information in an online system for import of items in the Annexure-I (for copper) and Annexure-II (for aluminium), and obtain an automatic Registration Number by paying a registration fee as per Appendix 2K. The importer shall apply for registration before final clearance / Out of Charge consignment. Registration can be applied not earlier than 60th day before the expected date of arrival. The automatic number thus granted shall remain valid for a period of 75 days.Refer DGFT Notf 22/26-27 dt 30-6-26*"

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. 309Copper waste and scrap18%

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
7404Copper waste and scrapNil—

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): 0.3% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before export, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

*EXPORT OF WASTES IS SUBJECT TO COMPLIANCE OF RULES 12 & 14 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016.*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 7404 00, and China's below.

China: the same goods (7404 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 7404 00. 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
7404.00.00.10Waste electric motors, predominantly of copper以回收铜为主的废电机等0.8%APTA rate, with an APTA certificate of origin1.5%13%0%9
7404.00.00.40Recycled copper alloy raw materials (ingots, scraps) importable可进口再生铜合金原料(块料、屑料)0%China's provisional rate, lower than MFN1.5%13%0%AM
7404.00.00.50Importable recycled copper raw materials可进口再生铜原料0%China's provisional rate, lower than MFN1.5%13%0%AM
7404.00.00.90Other copper waste and scrap其他铜废碎料0.8%APTA rate, with an APTA certificate of origin1.5%13%0%9
  • 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

7404.00.00Copper waste and scrap

7404.00.00.10Waste electric motors, predominantly of copper以回收铜为主的废电机等

Incl. waste electric motors, wires, cables, hardware electrical appliances包括废电机、电线、电缆、五金电器

Unit
kg
MFN import duty
1.5%
Provisional import duty
1.5%
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
30%
Provisional export duty
15%
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 9Import prohibited禁止进口商品
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.Use用途
  • 3.Material (pure copper, brass, etc.)材质(纯铜、黄铜等)
  • 4.Condition (waste, scrap, tubes, plates, wire, rods, trimmings, etc.)状态(废、碎、管、板、线、棒、边角料等)
  • 5.Source (scrap from production, dismantled wires, cables, electrical appliances)来源(生产加工产生的边角余料,拆解电线电缆、电器)
  • 6.Quantity of copper or copper alloy铜或铜合金实物量
  • 7.Valuation date计价日期
  • 8.Date of contract签约日期
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0.8%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0.8%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7404000010999Waste electric motors, etc., predominantly of recovered copper (excluding goods of 7404000020, 7404000030) (incl. waste electric motors, wires, cables, hardware electrical appliances)以回收铜为主的废电机等(7404000020、7404000030的商品除外)(包括废电机、电线、电缆、五金电器)
7404.00.00.40Recycled copper alloy raw materials (ingots, scraps) importable可进口再生铜合金原料(块料、屑料)

Incl. waste electric motors, wires, cables, hardware electrical appliances包括废电机、电线、电缆、五金电器

Unit
kg
MFN import duty
1.5%
Provisional import duty
0%
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
30%
Provisional export duty
15%
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.Use用途
  • 3.Material (pure copper, brass, etc.)材质(纯铜、黄铜等)
  • 4.Condition (waste, scrap, tubes, plates, wire, rods, trimmings, etc.)状态(废、碎、管、板、线、棒、边角料等)
  • 5.Source (scrap from production, dismantled wires, cables, electrical appliances)来源(生产加工产生的边角余料,拆解电线电缆、电器)
  • 6.Quantity of copper or copper alloy铜或铜合金实物量
  • 7.Valuation date计价日期
  • 8.Date of contract签约日期
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0.8%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0.8%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7404000040999Recycled copper alloy raw materials (ingots, scraps) importable可进口再生铜合金原料(块料、屑料)
7404.00.00.50Importable recycled copper raw materials可进口再生铜原料

Incl. waste electric motors, wires, cables, hardware electrical appliances包括废电机、电线、电缆、五金电器

Unit
kg
MFN import duty
1.5%
Provisional import duty
0%
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
30%
Provisional export duty
15%
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.Use用途
  • 3.Material (pure copper, brass, etc.)材质(纯铜、黄铜等)
  • 4.Condition (waste, scrap, tubes, plates, wire, rods, trimmings, etc.)状态(废、碎、管、板、线、棒、边角料等)
  • 5.Source (scrap from production, dismantled wires, cables, electrical appliances)来源(生产加工产生的边角余料,拆解电线电缆、电器)
  • 6.Quantity of copper or copper alloy铜或铜合金实物量
  • 7.Valuation date计价日期
  • 8.Date of contract签约日期
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0.8%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0.8%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7404000050999Importable recycled copper raw materials可进口再生铜原料
7404.00.00.90Other copper waste and scrap其他铜废碎料
Unit
kg
MFN import duty
1.5%
Provisional import duty
1.5%
General import duty
11%
Import VAT
13%
Consumption tax
0%
Export duty
30%
Provisional export duty
15%
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 9Import prohibited禁止进口商品
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.Use用途
  • 3.Material (pure copper, brass, etc.)材质(纯铜、黄铜等)
  • 4.Condition (waste, scrap, tubes, plates, wire, rods, trimmings, etc.)状态(废、碎、管、板、线、棒、边角料等)
  • 5.Source (scrap from production, dismantled wires, cables, electrical appliances)来源(生产加工产生的边角余料,拆解电线电缆、电器)
  • 6.Quantity of copper or copper alloy铜或铜合金实物量
  • 7.Valuation date计价日期
  • 8.Date of contract签约日期
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0.8%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0.8%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7404000090999Other copper waste and scrap其他铜废碎料
7404.00.00.20Recycled brass raw materials conforming to GB/T 38470-2019 standard符合标准GB/T 38470-2019规定的再生黄铜原料Expired
Unit
kg
MFN import duty
1.5%
Provisional import duty
0%
General import duty
11%
Import VAT
13%
Consumption tax
None
Export duty
30%
Provisional export duty
15%
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.Use用途
  • 3.Material (copper)材质(铜)
  • 4.Condition (waste, scrap, tubes, plates, wire, rods, trimmings, etc.)状态(废、碎、管、板、线、棒、边角料等)
  • 5.Source (scrap from production, dismantled wires, cables, electrical appliances, etc.)来源(生产加工产生的边角余料,拆解电线电缆、电器等
  • 6.Content (total metal content, copper content and other metals contained in the product)成分含量(总金属含量、铜含量及商品所含其他各种金属
  • 7.Recovery rate回收率
  • 8.Valuation date计价日期
  • 9.Date of contract签约日期
  • 10.GTIN
  • 11.CAS
  • 12.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
1.4%
CIQ codes
  • 7404000020999Recycled brass raw materials conforming to GB/T38470-2019符合标准GB/T38470-2019规定的再生黄铜原料
7404.00.00.30Recycled copper raw materials conforming to GB/T 38471-2019符合标准GB/T 38471-2019规定的再生铜原料Expired
Unit
kg
MFN import duty
1.5%
Provisional import duty
0%
General import duty
11%
Import VAT
13%
Consumption tax
None
Export duty
30%
Provisional export duty
15%
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.Use用途
  • 3.Material (copper)材质(铜)
  • 4.Condition (waste, scrap, tubes, plates, wire, rods, trimmings, etc.)状态(废、碎、管、板、线、棒、边角料等)
  • 5.Source (scrap from production, dismantled wires, cables, electrical appliances, etc.)来源(生产加工产生的边角余料,拆解电线电缆、电器等
  • 6.Content (total metal content, copper content and other metals contained in the product)成分含量(总金属含量、铜含量及商品所含其他各种金属
  • 7.Recovery rate回收率
  • 8.Valuation date计价日期
  • 9.Date of contract签约日期
  • 10.GTIN
  • 11.CAS
  • 12.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
1.4%
CIQ codes
  • 7404000030999Recycled copper raw materials (conforming to GB/T38471-2019)再生铜原料(符合标准GB/T38471-2019规定的)

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.