HS code 2508 30 30: Plastic
HS code 2508 30 30 covers plastic in chapter 25 (salt, sulphur, earths and stone, lime and cement). Total import duty is about 10.78% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 2508 30 30 |
|---|---|
| Description | Plastic |
| Chapter | 25: Salt, sulphur, earths and stone, lime and cement |
| Heading | 2508 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 5% |
| Basic customs duty charged | 5% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 10.78% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹10,780 duty on every ₹1,00,000 of import value (CIF).
- Lower duty possible under notification 45/2025, S. No. 141 (Nil BCD): The goods specified in List 9 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of handicraft items, for export : Provided th Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 142 (Nil BCD): The goods specified in List 10 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export: Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 376 (5% BCD): The following goods, namely: - (i) Ostomy products (Appliances) for managing Colostomy, Ileostomy, Ureterostomy, Ileal Conduit Urostomy Stoma cases such as bags Conditions apply.
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India exported 11 tonnes in 2025-26 (down 98.8% on 2024-25) under tariff item 25083030, “Fire clay (plastic)”.
Questions about HS code 2508 30 30
What is the import duty on HS code 2508 30 30 in India?
About 10.78% of the import value: basic customs duty 5%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of plastic free in India?
DGFT import policy for HS code 2508 30 30 is Free.
Can plastic be exported from India?
DGFT export policy for HS code 2508 30 30 is Free.
Other lines under heading 2508
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.
