HS code 2845 10 00: Heavy water (deuterium oxide)

HS code 2845 10 00 covers heavy water (deuterium oxide) in chapter 28 (inorganic chemicals). Total import duty is about 27.73% of the import value; DGFT import policy: Restricted.

Total import dutyabout 27.73%
Basic customs duty7.5%
IGST18%
Import policyRestricted
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)2845 10 00
DescriptionHeavy water (deuterium oxide)
Chapter28: Inorganic chemicals
Heading2845
Unitkg.
Basic customs duty (tariff rate)7.5%
Basic customs duty charged7.5%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 27.73% of the import value
DGFT import policyRestricted
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹27,730 duty on every ₹1,00,000 of import value (CIF).

DGFT import and export policy

  • Import: Restricted.
  • Export: Free. Subject to Policy Condition 1 of the Chapter.

India's imports and exports

  • India exported 72 tonnes in 2025-26 (down 50.4% on 2024-25) under tariff item 28451000, “Heavy water(deuterium oxide)”.

Chemicals under HS code 2845 10 00

Deuterium Oxide

Questions about HS code 2845 10 00

What is the import duty on HS code 2845 10 00 in India?

About 27.73% of the import value: basic customs duty 7.5%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.

Is the import of heavy water (deuterium oxide) free in India?

DGFT import policy for HS code 2845 10 00 is Restricted, so check the conditions before you import.

Can heavy water (deuterium oxide) be exported from India?

DGFT export policy for HS code 2845 10 00 is Free.

Which chemicals fall under HS code 2845 10 00?

Deuterium Oxide.

Other lines under heading 2845

2845 20 00: Boron enriched in boron-10 and its compounds2845 30 00: Lithium enriched in lithium-6 and its compounds2845 40 00: Helium-32845 90 10: Nuclear fuels not elsewhere included or specified2845 90 90: Other

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.