HS code 3304 99 40: Sindur, bindi, kumkum
HS code 3304 99 40 covers sindur, bindi, kumkum in chapter 33 (essential oils, perfumery and cosmetics). Total import duty is about 28.1% 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) | 3304 99 40 |
|---|---|
| Description | Sindur, bindi, kumkum |
| Chapter | 33: Essential oils, perfumery and cosmetics |
| Heading | 3304 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 20% |
| Basic customs duty charged | 20% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 28.1% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹28,100 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 74 tonnes in 2025-26 (up 414.9% on 2024-25) under tariff item 33049940, “Sindur,bindi,kumkum”.
- India exported 1,548 tonnes in 2025-26 (up 4.6% on 2024-25) under tariff item 33049940, “Sindur,bindi,kumkum”.
Questions about HS code 3304 99 40
What is the import duty on HS code 3304 99 40 in India?
About 28.1% of the import value: basic customs duty 20%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of sindur, bindi, kumkum free in India?
DGFT import policy for HS code 3304 99 40 is Free.
Can sindur, bindi, kumkum be exported from India?
DGFT export policy for HS code 3304 99 40 is Free.
Other lines under heading 3304
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.
