HS code 2503 00 10: Sulphur recovered as by-product in refining of crude oil

HS code 2503 00 10 covers sulphur recovered as by-product in refining of crude oil in chapter 25 (salt, sulphur, earths and stone, lime and cement). Total import duty is about 7.89% of the import value; DGFT import policy: Free.

Total import dutyabout 7.89%
Basic customs duty2.5%
IGST5%
Import policyFree
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

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Key facts

Tariff item (8-digit HS code)2503 00 10
DescriptionSulphur recovered as by-product in refining of crude oil
Chapter25: Salt, sulphur, earths and stone, lime and cement
Heading2503
Unitkg.
Basic customs duty (tariff rate)2.5%
Basic customs duty charged2.5%
Social welfare surcharge10% of BCD
IGST5%
Total import dutyabout 7.89% of the import value
DGFT import policyFree
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹7,890 duty on every ₹1,00,000 of import value (CIF).

DGFT import and export policy

  • Import: Free.
  • Export: Free.

India's imports and exports

  • India imported 2,003,620 tonnes in 2025-26 (down 7.9% on 2024-25) under tariff item 25030010, “Sulphur recovered as by-product in refining of crude oil”.
  • India exported 842,573 tonnes in 2025-26 (up 3% on 2024-25) under tariff item 25030010, “Sulphur recovered as by-product in refining of crude oil”.

Questions about HS code 2503 00 10

What is the import duty on HS code 2503 00 10 in India?

About 7.89% of the import value: basic customs duty 2.5%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.

Is the import of sulphur recovered as by-product in refining of crude oil free in India?

DGFT import policy for HS code 2503 00 10 is Free.

Can sulphur recovered as by-product in refining of crude oil be exported from India?

DGFT export policy for HS code 2503 00 10 is Free.

Other lines under heading 2503

2503 00 90: Other

Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.