HS code 2804 40 90: Oxygen: other

HS code 2804 40 90 covers oxygen: other in chapter 28 (inorganic chemicals). Total import duty is about 24.49% of the import value; DGFT import policy: Free.

Total import dutyabout 24.49%
Basic customs duty5%
IGST18%
Import policyFree
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

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Key facts

Tariff item (8-digit HS code)2804 40 90
DescriptionOxygen: other
Chapter28: Inorganic chemicals
Heading2804: Oxygen
Unitkg.
Basic customs duty (tariff rate)5%
Basic customs duty charged5%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 24.49% of the import value
DGFT import policyFree
DGFT export policyFree

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: Free.
  • Export: Free.

India's imports and exports

  • India imported 431 tonnes in 2025-26 (up 74.6% on 2024-25) under tariff item 28044090, “Other oxygen”.
  • India exported 19,281 tonnes in 2025-26 (up 194.5% on 2024-25) under tariff item 28044090, “Other oxygen”.

Questions about HS code 2804 40 90

What is the import duty on HS code 2804 40 90 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 oxygen: other free in India?

DGFT import policy for HS code 2804 40 90 is Free.

Can oxygen: other be exported from India?

DGFT export policy for HS code 2804 40 90 is Free.

Other lines under heading 2804

2804 10 00: Hydrogen2804 21 00: Argon2804 29 10: Helium2804 29 90: Rare gases: other2804 30 00: Nitrogen2804 40 10: Medicinal grade2804 50 10: Boron2804 50 20: Tellurium2804 61 00: Containing by weight not less than 99.99% of silic2804 69 00: Silicon: other2804 70 10: Phosphorus, black2804 70 20: Phosphorus, red2804 70 30: Phosphorus, white or yellow2804 80 00: Arsenic2804 90 00: Selenium

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.