Tariff item · Chapter 76 · Section XV, Base metals and articles of base metal
HS 7612 90 20Lacquered
Aluminium and articles thereof › Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment
- Customs duty
- 10%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 9%
- 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) | 5% or 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–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–UAE CEPA | 2% | United Arab Emirates |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA53/2025-Customs | 6% | Iceland |
| India–Australia ECTA | 7.1% | Australia |
| India–Oman CEPA20/2026-Customs | 8% | Oman |
| India–UK CETA29/2026-Customs | 8.9% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*IS17803:2022 Applicable on Potable Water Bottles (Copper, Stainless Steel, Aluminium) wef 6-6-24.The effective date for Small Enterprises is 6-9-24 and for Micro Enterprises it is 6-12-24.Goods or articles shall conform and bear Std Mark under a licence from the bureau as per Scheme-1 of Schedule-II of BIS (CA) Regulations 2018 under Potable Water Bottles (QC) Amendment Order 2024.Nothing in this order shall apply to goods or articles manufactured by an enterprise, registered under Udyam Portal of the Ministry of Micro, Small and Medium Enterprises, wherein the investment in plant and machinery or equipment at original cost does not exceed rupees one crore and the turnover do not exceed rupees five crore for the previous financial year as certified by a Chartered Accountant.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 commencement of the Potable Water Bottles (QC) Amendment Order 2024 subject to the condition that such manufacturer or importer shall make a declaration to this effect certified by a chartered account to the bureau.S.O.1071(E) DT 5-3-24, 3702(E) DT 29-8-24 and 777(E) dt 12-2-26*As per S.O.5624(E) dt 13-10-26 IS14407:2023 applicable on Cookware, utensils and cans for food and beverages wef 14.10.2026. Date of Implementation(DoI) in General other than micro&small entrp is 1-4-27. DoI for small entrp it is 1-7-27 & for micro entrp it is 1-10-27. Goods or articles shall conform to the Indian Standard 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 under the Cookware, Utensils and Cans for Foods and Beverages (QC) Second Order 2026. Nothing in this order shall apply to goods or articles domestically manufactured or imported before the date of implementation specified in the Table 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 implementation specified in columns (5), (6) and (7) of the Table, subject to the condition that such manufacturer or importer shall make a declaration to this effect certified by a Chartered Accountant to the Bureau: Provided also that nothing in this order shall apply to goods or articles filled with material in any form solid, liquid or gas, when imported into India.Nothing in this order shall apply for 200 number of goods imported for the purpose of R&D by manufacturers of cookware, utensils and cans for food and beverages per year with the condition that such imported goods and articles shall not be sold commercially and shall be disposed of as a scrap and the manufacturer shall maintain a year-wise record of such goods and articles and furnish to the Central Government. Note the latest version of the Ind Std including the amendments thereof, as notified by the Bureau from time to time shall apply from the date of such notification*"
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 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 411 | Milk cans made of Iron, Steel, or Aluminium | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 341 | Aluminium casks, drums, cans, boxes, etc., other than Milk cans made of Aluminium | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment | 1.2% | — |
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): 1.1% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.7% 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 7612 90, and China's below.
China: the same goods (7612 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 7612 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 |
|---|---|---|---|---|---|---|
| 7612.90.10.00 | Aluminum easy-open cans and bodies铝制易拉罐及罐体 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | AR |
| 7612.90.90.00 | Aluminium vats, tanks and similar containers, of a capacity ≤ 300 litres.容积≤300升的铝制囤、罐等容器 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | 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
7612.90.10Aluminum easy-open cans and bodies
7612.90.10.00Aluminum easy-open cans and bodies铝制易拉罐及罐体
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
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 (for holding liquids, etc.)用途(盛装液体用等)
- 3.Of aluminium材质(铝)
- 4.Type (cans, barrels, etc.)种类(罐、桶等)
- 5.Specification (volume)规格(容积)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 24%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 6.3%
- Ecuador
- 7.4%
- Serbia
- 3.6%
- 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
- 7612901000101Aluminium easy-open cans and can bodies (deep-processed aluminium products).铝制易拉罐及罐体(深加工铝制品)
- 7612901000102Aluminium easy-open cans and can bodies (aluminium packaging for food).铝制易拉罐及罐体(食品用铝包装)
7612.90.90Other aluminium containers for material storage, of a capacity ≤ 300L
7612.90.90.00Aluminium vats, tanks and similar containers, of a capacity ≤ 300 litres.容积≤300升的铝制囤、罐等容器
For the conveyance or packing of goods, excluding for compressed or liquefied gas盛装物料用的,装压缩气体或液化气体的除外
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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.Use (for holding liquids, etc.)用途(盛装液体用等)
- 3.Of aluminium材质(铝)
- 4.Type (cans, barrels, etc.)种类(罐、桶等)
- 5.Specification (volume)规格(容积)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.8%
- 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
- 6.3%
- Ecuador
- 7.2%
- Serbia
- 3.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 7612909000999Aluminum reservoirs, tanks and similar containers, of a capacity ≤ 300 liters (for holding materials, excluding for compressed or liquefied gas)容积≤300升的铝制囤、罐等容器(盛装物料用的,装压缩气体或液化气体的除外)
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 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 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.