Based on spermicides imported into India falls under tariff item 3006 60 30. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 0%, and integrated tax is 5%. 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 |
|---|---|
| 30 | Chapter 30: Pharmaceutical products |
| 3006 | Heading 3006: Pharmaceutical goods specified in note 4 to this chapter |
| 3006 60 | Sub-heading 3006 60: Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides |
| 3006 60 30 | Based on spermicides. Unit: kg.. Import policy: Free |
Heading 3006 holds 12 tariff items in this dataset and their standard rates run from 0% to 10%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 0%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 0%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 5% 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 |
|---|---|---|
| 0% | Basic customs duty, of the assessable value | ₹0 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹0 |
| 5% | IGST, of value plus the duties above | ₹50,000 |
| 5% | Total duty and tax, as a share of the assessable value | ₹50,000 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 3006 60 30 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.
This dataset carries no preferential rate for tariff item 3006 60 30, which may mean no trade agreement covers the line or simply that the source did not publish one for it. Check the agreement schedule for the origin you are importing from.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 3006 10 10 | Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure | 10% | 5% | 0.7% |
| 3006 10 20 | Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable | 10% | 5% | 0.7% |
| 3006 30 00 | Opacifying preprations for X-ray examinations; diagnostic | 10% | 5% | 0.7% |
| 3006 40 00 | Dental cements and other dental fillings; bone reconstruction cements | 10% | 5% | 0.7% |
| 3006 50 00 | First-aid boxes and kits | 10% | 5% | 0.7% |
| 3006 60 10 | Based on hormones | 0% | 5% | 0.7% |
| 3006 60 20 | Based on other products of heading | 0% | 5% | 0.7% |
| 3006 70 00 | Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments | 10% | 5% | 0.7% |
| 3006 91 00 | Appliances identifiable for ostomy use | 10% | 5% | 0.7% |
| 3006 92 00 | Waste pharmaceuticals 10% - | 10% | 5% | 0.5% |
| 3006 93 00 | Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses DRUGS AND MEDICINES ARE SUPPLIED FREE OF COST TO THE PATIENTS UNDER THE PATIENT ASSISTANCE PROGRAMME OF THE SPECIFIED PHARMACEUTICAL COMPANY | 10% | 5% | 0.5% |
Bring in ₹10,00,000 of based on spermicides and customs will ask for ₹50,000, which is 5% 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 ₹50,000 above, exactly ₹0 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 ₹50,000 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹0, not on ₹50,000. 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 "Free". Integrated tax is carried under CBIC notification 9/2025-IT(R). 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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