HS code 3004 90 86: Oral rehydration salts
HS code 3004 90 86 covers oral rehydration salts in chapter 30 (pharmaceutical products). Total import duty is about 16.55% 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) | 3004 90 86 |
|---|---|
| Description | Oral rehydration salts |
| Chapter | 30: Pharmaceutical products |
| Heading | 3004: Other |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 16.55% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹16,550 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free. Subject to Policy Condition 1 of the Chapter
India's imports and exports
- India exported 6,147 tonnes in 2025-26 (up 12.6% on 2024-25) under tariff item 30049086, “Oral rehydration salts”.
Questions about HS code 3004 90 86
What is the import duty on HS code 3004 90 86 in India?
About 16.55% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of oral rehydration salts free in India?
DGFT import policy for HS code 3004 90 86 is Free.
Can oral rehydration salts be exported from India?
DGFT export policy for HS code 3004 90 86 is Free.
Other lines under heading 3004
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.
