Heading · Chapter 98 · Section XXI, Works of art, collectors' pieces and antiques

HS 9804All dutiable goods imported for personal use

Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores

Customs duty
35%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Search codesRates as on 19 Oct 2026

Codes under this heading

2 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
9804 10 00Drugs and medicines35%5% or 18%kg
9804 90 00Other35%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 2 tariff items: 35%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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 5%, 12% or 28%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 514All drugs or medicines including their salts and esters and diagnostic test kits and formulations intended for personal use [other than those specified at nil at S No. 113 of Notification No. 10/2025-Integrated Tax (Rate) dated 17th September, 2025]5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 640All dutiable articles intended for personal use18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 28%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

No All Industry Rate of drawback under heading 9804.

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 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

Nearby codes

Previous9803All dutiable articles, imported by a passenger or a member of a crew in his baggageOne level upChapter 98Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship storesNext9805The following articles of stores on board of a vessel or aircraft on which duty is leviable under the customs act, 1962 (52 of 1962), namely

Sources

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.