HS code 2524 90 91: Waste
HS code 2524 90 91 covers waste in chapter 25 (salt, sulphur, earths and stone, lime and cement). Total import duty is about 16.55% 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) | 2524 90 91 |
|---|---|
| Description | Waste |
| Chapter | 25: Salt, sulphur, earths and stone, lime and cement |
| Heading | 2524: Other |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 16.55% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹16,550 duty on every ₹1,00,000 of import value (CIF).
- Lower duty possible under notification 45/2025, S. No. 415 (5% BCD): All items of machinery, including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, and auxiliary equipment (includi Conditions apply.
DGFT import and export policy
- Import: Free.
- Export: Free.
Questions about HS code 2524 90 91
What is the import duty on HS code 2524 90 91 in India?
About 16.55% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of waste free in India?
DGFT import policy for HS code 2524 90 91 is Free.
Can waste be exported from India?
DGFT export policy for HS code 2524 90 91 is Free.
Other lines under heading 2524
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.