Subheading · Chapter 96 · Section XX, Miscellaneous manufactured articles

HS 9603 30Artists brushes, writing brushes and similar brushes for the application of cosmetics

Miscellaneous manufactured articles › 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)

Customs duty: 20%; 3 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 5.2%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
9603 30 10	Artist brushes	20%	0%, 5% or 18%	units
9603 30 20	Brushes for the application of cosmetics	20%	0%, 5% or 18%	units
9603 30 90	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 3 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: 3 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9603 30, and China's below.

China: the same goods (9603 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 9603 30. 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
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

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

9603.30.10Paint brushes

9603.30.10.10Paint brushes of hair of endangered animals濒危动物毛制的画笔

Unit: piece / kg
MFN import duty: 8%
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

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

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材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4.5%
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: 3.2%
Ecuador: 3.2%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.8%

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

9603301010999Paint brushes of hair of endangered animals濒危动物毛制的画笔

9603.30.10.90Other paint brushes其他画笔

Unit: piece / kg
MFN import duty: 8%
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

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用途
3.Material材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4.5%
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: 3.2%
Ecuador: 3.2%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.8%

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

9603301090999Other paint brushes其他画笔

9603.30.20Calligraphy brushes

9603.30.20.10Paint brushes of hair of endangered animals濒危动物毛制的毛笔

Unit: piece / kg
MFN import duty: 8%
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

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

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材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 5.4%
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: 3.2%
Ecuador: 6.4%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9603302010999Paint brushes of hair of endangered animals濒危动物毛制的毛笔

9603.30.20.90Other calligraphy brushes其他毛笔

Unit: piece / kg
MFN import duty: 8%
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

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用途
3.Material材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 5.4%
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: 3.2%
Ecuador: 6.4%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9603302090999Other calligraphy brushes其他毛笔

9603.30.90Pen-type make-up preparations

9603.30.90.10Similar brushes for cosmetic use, of hair of endangered animals濒危动物毛制化妆用的类似笔

Unit: piece / kg
MFN import duty: 6%
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

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

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材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 6.8%
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: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.9%

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%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

9603309010999Similar brushes for cosmetic use, of hair of endangered animals濒危动物毛制化妆用的类似笔

9603.30.90.90Other pen-type make-up preparations其他化妆用的类似笔

Unit: piece / kg
MFN import duty: 6%
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

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用途
3.Material材质
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 6.8%
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: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.9%

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%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

9603309090999Other pen-type make-up preparations其他化妆用的类似笔

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

Previous9602 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 One level up9603Brooms, 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)Next9603 40Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers

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.