HS code 3404 90 32: Poly chlorinated biphenyls
HS code 3404 90 32 covers poly chlorinated biphenyls in chapter 34 (soaps, surfactants, waxes and polishes). Total import duty is about 30.98% 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) | 3404 90 32 |
|---|---|
| Description | Poly chlorinated biphenyls |
| Chapter | 34: Soaps, surfactants, waxes and polishes |
| Heading | 3404 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Restricted |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Restricted. pesticides. Details of Interim Prior Informed Consent (PIC) procedure of Rotterdam Convention can be accessed from the website: http://www.pic.int.
- Export: Free.
Questions about HS code 3404 90 32
What is the import duty on HS code 3404 90 32 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of poly chlorinated biphenyls free in India?
DGFT import policy for HS code 3404 90 32 is Restricted, so check the conditions before you import.
Can poly chlorinated biphenyls be exported from India?
DGFT export policy for HS code 3404 90 32 is Free.
Other lines under heading 3404
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.
