HS code 2519 90 40: Magnesium oxide
HS code 2519 90 40 covers magnesium oxide 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) | 2519 90 40 |
|---|---|
| Description | Magnesium oxide |
| Chapter | 25: Salt, sulphur, earths and stone, lime and cement |
| Heading | 2519 |
| 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).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 53,736 tonnes in 2025-26 (down 10.7% on 2024-25) under tariff item 25199040, “Magnesium oxide”.
- India exported 1,588 tonnes in 2025-26 (up 21.7% on 2024-25) under tariff item 25199040, “Magnesium oxide”.
Questions about HS code 2519 90 40
What is the import duty on HS code 2519 90 40 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 magnesium oxide free in India?
DGFT import policy for HS code 2519 90 40 is Free.
Can magnesium oxide be exported from India?
DGFT export policy for HS code 2519 90 40 is Free.
Other lines under heading 2519
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.
