Indian Customs Tariff by HS Code

11,951 tariff items, arranged the way the First Schedule to the Customs Tariff Act, 1975 arranges them: 22 sections, and the 96 chapters within them. Every code page carries the standard rate of basic customs duty from that schedule, the integrated tax rate, and the whole bill worked out including the one line a duty-credit scrip can pay.

The tariff, section by section

The schedule groups its chapters into sections, and the section is usually the level a reader actually thinks in. Each one below opens onto its chapters, and each chapter onto its tariff items.

Section IIIFats, oils and waxes1 chapter, 126 tariff items

One chapter, and one of the largest lines in India's import bill: edible oils, crude and refined, together with animal fats and waxes.

Section VIIPlastics and rubber2 chapters, 594 tariff items

Polymers in primary form and everything made from them, and the rubber chapter that carries tyres and industrial rubber goods.

Section XIIIStone, ceramics and glass3 chapters, 254 tariff items

Worked stone including granite and marble, cement and plaster goods, refractories, ceramics and tiles, and glass in every form.

One chapter carrying pearls, diamonds and coloured stones, gold, silver and platinum, finished jewellery, imitation jewellery and coin.

Section XIXArms and ammunition1 chapter, 19 tariff items

One chapter, covering arms, ammunition and their parts. Most of it also carries an import policy restriction, which each code page states where the record has one.

Section XXIArt and antiques1 chapter, 25 tariff items

One chapter: paintings, sculpture, collectors' pieces and antiques.

Section XXIISpecial provisions1 chapter, 15 tariff items

One chapter, and it is unlike every other. Its entries turn on the procedure a consignment moves under, project imports, baggage, stores and personal imports, rather than on what the goods are, so a rate here answers a question about a scheme and not about a product.

What a code page tells you

Four levies, worked in order, each on a base that includes the ones before it: basic customs duty on the assessable value at the First Schedule rate, the Social Welfare Surcharge at ten per cent of that duty under section 110 of the Finance Act, 2018, integrated tax on the value plus those duties under section 3(8) of the Customs Tariff Act, 1975, and compensation cess on the same base under section 3(9) where the goods attract it. Preferential rates by origin are shown where the line carries them.

And the part that decides whether duty-credit scrips are worth an importer's attention: Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975, which is the basic customs duty line alone. Integrated tax and compensation cess on the same Bill of Entry are paid in cash whatever you paid for the scrip.

The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. Duty rates change by notification, and a notification can take effect the day it is issued. Confirm against the tariff in force before you file a Bill of Entry.

All free toolsCustoms duty calculatorWhat a duty-credit scrip is

For importers

Pay the basic customs duty line with a scrip, not cash.

Money locked before the scrip moves. Settlement the same business day.