Subheading · Chapter 96 · Section XX, Miscellaneous manufactured articles

HS 9602 00Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included, worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

Miscellaneous manufactured articles › Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin

Customs duty
10%
5 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5% to 12%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9602 00 10Worked vegetable carving material and articles thereof10%5% or 18%kg
9602 00 20Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articles10%5% or 18%kg
9602 00 30Gelatin capsules, empty10%5% or 18%kg
9602 00 40Other articles of unhardened gelatin10%5% or 18%kg
9602 00 90Other10%5% or 18%kg

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 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

GST rate rules in force
NotificationGoodsRate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 37Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac)5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 621Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%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 itemGoodsRateCap
9602Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin1.2%—

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 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 9602 00, and China's below.

China: the same goods (9602 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 9602 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
9602.00.10.00Capsules for pharmaceutical use装药用胶囊5%MFN rate (no APTA concession on this line)5%13%13%None
9602.00.90.00Worked vegetable or mineral carving material and articles thereof已加工植物或矿物质雕刻料及制品12%MFN rate (no APTA concession on this line)12%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

9602.00.10Gelatin capsules for medicaments

9602.00.10.00Capsules for pharmaceutical use装药用胶囊
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
40%
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.GTIN
  • 3.CAS
  • 4.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
1.5%
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
5.3%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9602001000101Capsules for pharmaceutical products (capsule shells for pharmaceutical products, containing animal origin ingredients)装药用胶囊(含动物源性成分的装药用胶囊壳)
  • 9602001000102Capsules for pharmaceutical products (other articles of wood)装药用胶囊(其他木制品)

9602.00.90Worked vegetable or mineral carving material and articles thereof

9602.00.90.00Worked vegetable or mineral carving material and articles thereof已加工植物或矿物质雕刻料及制品

Refers to worked, including of wax, stearin, natural gums, resins, moulded or carved指已加工的,包括蜡、硬脂、天然树胶、脂制模塑或雕刻

Unit
kg
MFN import duty
12%
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
20%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
10%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
8.4%
Ecuador
0%
Serbia
8.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 9602009000101Worked vegetable or mineral carving material and articles thereof (including worked wax, stearin, natural gums, resins, moulded or carved) (other wooden articles)已加工植物或矿物质雕刻料及制品(指已加工的,包括蜡、硬脂、天然树胶、脂制模塑或雕刻)(其他木制品)
  • 9602009000102Worked vegetable or mineral carving material and articles thereof (worked, incl. moulded or carved from wax, stearin, natural gums or resins) (other bamboo, rattan, wicker, grass)已加工植物或矿物质雕刻料及制品(指已加工的,包括蜡、硬脂、天然树胶、脂制模塑或雕刻)(其他竹藤柳草类)
  • 9602009000104Worked vegetable or mineral carving material and articles thereof (including worked wax, stearin, natural gums, resins, moulded or carved) (excluding wooden articles)已加工植物或矿物质雕刻料及制品(指已加工的,包括蜡、硬脂、天然树胶、脂制模塑或雕刻)(不含木制品)

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

Sources