Tariff item · Chapter 96 · Section XX, Miscellaneous manufactured articles

HS 9601 90 90Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding): other

Miscellaneous manufactured articles

Customs duty: 10%; Tariff rate
GST now: 5%
Import policy: Restricted
Export policy: Free
Unit: kg
Duty in China: 6% to 20%; On Indian goods

Landed cost Search codes Duty 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
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%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's 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–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Sri Lanka FTA	0%	Sri Lanka
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA	2%	Australia
India–UAE CEPA	2%	United Arab Emirates
SAFTA	5%	Sri Lanka
SAPTA	5%	Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein
India–Oman CEPA20/2026-Customs	8%	Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS))

Restricted.

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%.
Until 21 September 2025 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 36	Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 502	Worked ivory, bone, tortoise sh ell, horn, antlers, corals, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5% or 12%	22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 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 item	Goods	Rate	Cap
9601	Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)	Nil	—

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): 0.5% 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.

Export policy (DGFT ITC(HS) Schedule 2)

Free under DGFT 34/2015-20 of 13 Jan 2017.
Condition: Subject to Policy Condition 1 of this Chapter

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9601 90, and China's below.

China: the same goods (9601 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 9601 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
9601.90.00.10	Other worked carving material of endangered animal origin其他已加工濒危动物质雕刻料	20%MFN rate (no APTA concession on this line)	20%	13%	0%	AFEBPQ
9601.90.00.20	Button blanks of horn, circular牛角纽扣坯圆片	6%China's provisional rate, lower than MFN	20%	13%	13%	ABPQ
9601.90.00.90	Other worked animal carving material and articles thereof其他已加工动物质雕刻料及其制品	20%MFN rate (no APTA concession on this line)	20%	13%	13%	ABPQ

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

9601.90.00Worked other animal carving material and articles thereof

9601.90.00.10Other worked carving material of endangered animal origin其他已加工濒危动物质雕刻料

Including articles thereof包括其制品

Unit: kg
MFN import duty: 20%
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
FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

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材质
3.Processing method加工工艺
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 13.3%
Laos: 13.3%
Malaysia: 13.3%
New Zealand: 16%
Singapore: 13.3%
Thailand: 13.3%
Vietnam: 13.3%
Japan: 13.8%
Indonesia: 13.3%
Philippines: 13.3%
Myanmar: 13.3%

CIQ codes

9601900010101Other worked carving material of endangered animal origin (including articles thereof) (handicrafts containing wood products)其他已加工濒危动物质雕刻料(包括其制品)(含木制品的工艺品)
9601900010102Other worked carving material of endangered animal origin (including articles thereof) (excluding wooden handicrafts)其他已加工濒危动物质雕刻料(包括其制品)(不含木制品的工艺品)

9601.90.00.20Button blanks of horn, circular牛角纽扣坯圆片

Unit: kg
MFN import duty: 20%
Provisional import duty: 6%
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
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

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材质
3.Processing method加工工艺
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 13.3%
Laos: 13.3%
Malaysia: 13.3%
New Zealand: 16%
Singapore: 13.3%
Thailand: 13.3%
Vietnam: 13.3%
Japan: 13.8%
Indonesia: 13.3%
Philippines: 13.3%
Myanmar: 13.3%

CIQ codes

9601900020101Button blanks of horn, circular (excluding those made from endangered animals) (handicrafts containing wood products)牛角纽扣坯圆片(濒危动物制除外)(含木制品的工艺品)
9601900020102Blanks for buttons, of horn, circular (excl. those made from endangered animals) (handicrafts not containing wood)牛角纽扣坯圆片(濒危动物制除外)(不含木制品的工艺品)

9601.90.00.90Other worked animal carving material and articles thereof其他已加工动物质雕刻料及其制品

Unit: kg
MFN import duty: 20%
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
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

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材质
3.Processing method加工工艺
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 16%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 13.3%
Laos: 13.3%
Malaysia: 13.3%
New Zealand: 16%
Singapore: 13.3%
Thailand: 13.3%
Vietnam: 13.3%
Japan: 13.8%
Indonesia: 13.3%
Philippines: 13.3%
Myanmar: 13.3%

CIQ codes

9601900090101Other worked animal carving material and articles thereof (handicrafts containing wood)其他已加工动物质雕刻料及其制品(含木制品的工艺品)
9601900090102Other worked animal carving material and articles thereof (handicrafts, excluding wooden articles)其他已加工动物质雕刻料及其制品(不含木制品的工艺品)

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

Previous9601 90 40Worked horn, coral and other animal carving material and articles thereof One level up9601 90Other Next9602 00 10Worked vegetable carving material and articles thereof

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 19 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 19 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
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.