HS code 2804 70 10: Phosphorus, black
HS code 2804 70 10 covers phosphorus, black in chapter 28 (inorganic chemicals). Total import duty is about 24.49% 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) | 2804 70 10 |
|---|---|
| Description | Phosphorus, black |
| Chapter | 28: Inorganic chemicals |
| Heading | 2804: Phosphorus |
| 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 | Free |
| 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: Free.
- Export: Free.
Questions about HS code 2804 70 10
What is the import duty on HS code 2804 70 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 phosphorus, black free in India?
DGFT import policy for HS code 2804 70 10 is Free.
Can phosphorus, black be exported from India?
DGFT export policy for HS code 2804 70 10 is Free.
Other lines under heading 2804
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.
