Ethylene glycol mono ethyl ether acetate imported into India falls under tariff item 2915 39 92. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 7.5%, and integrated tax is 18%. On the export side the same code earns RoDTEP at 0.7% of FOB value under Appendix 4R. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 29 | Chapter 29: Organic chemicals |
| 2915 | Heading 2915: Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids |
| 2915 39 | Sub-heading 2915 39: Other |
| 2915 39 92 | Ethylene glycol mono ethyl ether acetate. Unit: kg.. Import policy: Free |
Heading 2915 holds 47 tariff items in this dataset and their standard rates run from 5% to 7.5%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 7.5%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 7.5%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 7.5% | Basic customs duty, of the assessable value | ₹75,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹7,500 |
| 18% | IGST, of value plus the duties above | ₹1,94,850 |
| 27.74% | Total duty and tax, as a share of the assessable value | ₹2,77,350 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 2915 39 92 a RoDTEP rate of 0.7% of FOB value, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 0.4%. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for ASEAN countries, the whole bill on ₹10,00,000 falls from ₹2,77,350 to ₹1,80,000.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 2915 11 00 | Formic acid | 7.5% | 18% | 1.2% |
| 2915 12 10 | Sodium formate | 7.5% | 18% | 1.2% |
| 2915 12 90 | Other | 7.5% | 18% | 1.2% |
| 2915 13 00 | Esters of formic acid | 7.5% | 18% | 1.2% |
| 2915 21 00 | Acetic acid | 5% | 18% | 0.8% |
| 2915 24 00 | Acetic anhydride | 7.5% | 18% | 0.8% |
| 2915 29 10 | Calcium acetate | 7.5% | 18% | 0.7% |
| 2915 29 20 | Magnesium acetate | 7.5% | 18% | 0.7% |
| 2915 29 30 | Manganese acetate | 7.5% | 18% | 0.7% |
| 2915 29 90 | Other | 7.5% | 18% | 0.7% |
| 2915 31 00 | Ethyl acetate | 7.5% | 18% | 0.8% |
| 2915 32 00 | Vinyl acetate | 7.5% | 18% | 0.7% |
| 2915 33 00 | n-Butyl acetate | 7.5% | 18% | 0.7% |
| 2915 36 00 | Dinoseb (ISO) acetate | 7.5% | 18% | 0.7% |
| 2915 39 10 | Benzyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 20 | Bornyl acetate and iso bornyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 30 | Linalyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 40 | Methyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 50 | Phenyl propyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 60 | Terpinyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 70 | Ortho tertiary butyl cyclohexyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 80 | Para tertiary butyl cyclohexyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 91 | Methyl cyclohexyl acetate | 7.5% | 18% | 0.7% |
| 2915 39 99 | Other | 7.5% | 18% | 0.7% |
Bring in ₹10,00,000 of ethylene glycol mono ethyl ether acetate and customs will ask for ₹2,77,350, which is 27.74% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹2,77,350 above, exactly ₹75,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because 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. The remaining ₹2,02,350 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹75,000, not on ₹2,77,350. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "7.5% -". Integrated tax is carried under CBIC notification 045/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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