HS code 2805 40 00: Mercury
HS code 2805 40 00 covers mercury in chapter 28 (inorganic chemicals). 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) | 2805 40 00 |
|---|---|
| Description | Mercury |
| Chapter | 28: Inorganic chemicals |
| Heading | 2805 |
| 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).
- Lower duty possible under notification 45/2025, S. No. 239 (Nil BCD): (i) The goods specified in List 17 appended to TABLE I, for the manufacture of goods falling under heading/sub- heading/tariff item 8523 52 00, 8541, 8542, 8543 Conditions apply.
DGFT import and export policy
- Import: Restricted. Environment, Forest and Climate Change (MoEF&CC in case of import/export of mercury. Details of PIC procedure can accessed from the website of MoEF&CC http://moef.gov.in/ (Division-> Environment Divisions-> Hazardous Su
- Export: Free.
India's imports and exports
- India imported 63 tonnes in 2025-26 (down 26% on 2024-25) under tariff item 28054000, “Mercury”.
Questions about HS code 2805 40 00
What is the import duty on HS code 2805 40 00 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 mercury free in India?
DGFT import policy for HS code 2805 40 00 is Restricted, so check the conditions before you import.
Can mercury be exported from India?
DGFT export policy for HS code 2805 40 00 is Free.
Other lines under heading 2805
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.