HS code 2620 40 10: Aluminium dross
HS code 2620 40 10 covers aluminium dross in chapter 26 (ores, slag and ash). Total import duty is about 24.49% of the import value; DGFT import policy: Restricted.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 2620 40 10 |
|---|---|
| Description | Aluminium dross |
| Chapter | 26: Ores, slag and ash |
| Heading | 2620: Other |
| Unit | kg. |
| Basic customs duty (tariff rate) | 5% |
| Basic customs duty charged | 5% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 24.49% of the import value |
| DGFT import policy | Restricted |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹24,490 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Restricted.
- Export: Free.
India's imports and exports
- India imported 81,772 tonnes in 2025-26 (up 31.8% on 2024-25) under tariff item 26204010, “Aluminium dr0ss”.
- India exported 47 tonnes in 2025-26 under tariff item 26204010, “Aluminium dr0ss”.
Questions about HS code 2620 40 10
What is the import duty on HS code 2620 40 10 in India?
About 24.49% of the import value: basic customs duty 5%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of aluminium dross free in India?
DGFT import policy for HS code 2620 40 10 is Restricted, so check the conditions before you import.
Can aluminium dross be exported from India?
DGFT export policy for HS code 2620 40 10 is Free.
Other lines under heading 2620
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.
