HS code 2710 12 21: Light naphtha
HS code 2710 12 21 covers light naphtha in chapter 27 (mineral fuels, mineral oils and waxes). Total import duty is about 21.24% 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) | 2710 12 21 |
|---|---|
| Description | Light naphtha |
| Chapter | 27: Mineral fuels, mineral oils and waxes |
| Heading | 2710: Light oils and preparations |
| Unit | kg. |
| Basic customs duty (tariff rate) | 2.5% |
| Basic customs duty charged | 2.5% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 21.24% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹21,240 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 1,132,330 tonnes in 2025-26 (up 10% on 2024-25) under tariff item 27101221, “Light naphtha”.
- India exported 5,393,389 tonnes in 2025-26 (up 0.9% on 2024-25) under tariff item 27101221, “Light naphtha”.
Questions about HS code 2710 12 21
What is the import duty on HS code 2710 12 21 in India?
About 21.24% of the import value: basic customs duty 2.5%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of light naphtha free in India?
DGFT import policy for HS code 2710 12 21 is Free.
Can light naphtha be exported from India?
DGFT export policy for HS code 2710 12 21 is Free.
Other lines under heading 2710
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.
