Heading · Chapter 96 · Section XX, Miscellaneous manufactured articles
HS 9603Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters, prepared knots and tufts for broom or brush making, paint pads and rollers, squeegees (other than roller squeegees)
Miscellaneous manufactured articles
- Customs duty
- 20%
- 10 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3.9% to 12%
- On Indian goods
Search codesRates as on 20 Oct 2026
Codes under this heading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9603 10 00 | Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | 20% | 0% | units |
| 9603 21 00 | Tooth brushes including dental-plate brushes | 20% | 5% | units |
| 9603 29 00 | Other | 20% | 0%, 5% or 18% | units |
| 9603 30 | Artists' brushes, writing brushes and similar brushes for the application of cosmetics | 20% | 0%, 5% or 18% | units |
| 9603 40 | Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers | 20% | 0%, 5% or 18% | units |
| 9603 50 00 | Other brushes constituting parts of machines, appliances or vehicles | 20% | 0%, 5% or 18% | units |
| 9603 90 00 | Other | 20% | 0%, 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 tariff items: 20%. 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: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 162 | Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 503 | Broomsticks (other than brooms consisting of twigs or other vegetable materials bound together, with or without handles) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 623 | Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, and tooth brushes including dental-plate brushes] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9603 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 10 tariff items
China: the same goods (9603)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 24 in force and 1 expired under 9603. 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 |
|---|---|---|---|---|---|---|
| 9603.10.00.00 | Brooms made of twigs or other vegetable materials bound together用枝条或其他植物材料捆扎成的帚 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | ABPQ |
| 9603.21.00.00 | Toothbrushes牙刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 9603.29.00.10 | Shaving brushes, hair brushes, of hair of endangered animals濒危动物毛制剃须刷、发刷 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 9603.29.00.90 | Other shaving brushes, hair brushes, eyelash brushes and similar cosmetic brushes for personal use其他剃须刷,发刷,睫毛刷等人体化妆刷 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 9603.30.10.10 | Paint brushes of hair of endangered animals濒危动物毛制的画笔 | 4.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 0% | FE |
| 9603.30.10.90 | Other paint brushes其他画笔 | 4.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 9603.30.20.10 | Paint brushes of hair of endangered animals濒危动物毛制的毛笔 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 0% | FE |
| 9603.30.20.90 | Other calligraphy brushes其他毛笔 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 9603.30.90.10 | Similar brushes for cosmetic use, of hair of endangered animals濒危动物毛制化妆用的类似笔 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | FE |
| 9603.30.90.90 | Other pen-type make-up preparations其他化妆用的类似笔 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 9603.40.11.00 | Paint brushes of hog bristles and similar articles猪鬃制漆刷及类似品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9603.40.19.00 | Paint brushes and similar brushes, of other materials其他材料制漆刷及类似刷 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9603.40.20.00 | Paint pads and rollers油漆块垫及滚筒 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9603.50.11.00 | Wire brushes constituting parts of machines or appliances作为机器、器具零件的金属丝刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 9603.50.19.00 | Wire brushes, being parts of vehicles作为车辆零件的金属丝刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 9603.50.91.10 | Other brushes of endangered animal hair, for parts of machines濒危动物毛制作为机器零件的其他刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | FE |
| 9603.50.91.90 | Other brushes as parts of machines, appliances其他作为机器、器具零件的其他刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 9603.50.99.10 | Other brushes of endangered animal hair, for parts of vehicles濒危动物毛制作为车辆零件的其他刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | FE |
| 9603.50.99.90 | Other brushes, as parts of vehicles其他作为车辆零件的其他刷 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 9603.90.10.10 | Feather dusters of endangered wild birds濒危野禽羽毛掸 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 0% | AFEBPQ |
| 9603.90.10.90 | Other feather dusters其他羽毛掸 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | ABPQ |
| 9603.90.90.10 | Other brooms and brushes, made from hair, bristles or tails of endangered animals濒危动物毛、鬃、尾制其他帚、刷 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | AFEBPQ |
| 9603.90.90.20 | Other brooms, brushes, mops, etc., made from other vegetable or animal materials其他动植物材料制帚,刷,拖把等 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | ABPQ |
| 9603.90.90.90 | Brooms, brushes, mops and feather dusters, of other materials其他材料制帚,刷,拖把及毛掸 | 6%MFN rate (no APTA concession on this line) | 6% | 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.
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
Previous9602Worked 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 gelatinOne level upChapter 96Miscellaneous manufactured articlesNext9604Hand sieves and hand riddles
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'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
- 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.