HS code 3405 90 10: Polishes and compositions for application to metal including diamond polishing powder or paste
HS code 3405 90 10 covers polishes and compositions for application to metal including diamond polishing powder or paste in chapter 34 (soaps, surfactants, waxes and polishes). Total import duty is about 30.98% 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) | 3405 90 10 |
|---|---|
| Description | Polishes and compositions for application to metal including diamond polishing powder or paste |
| Chapter | 34: Soaps, surfactants, waxes and polishes |
| Heading | 3405 |
| 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 | Free |
| 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: Free.
- Export: Free.
India's imports and exports
- India imported 327 tonnes in 2025-26 (up 11.3% on 2024-25) under tariff item 34059010, “P0lishes and c0mp0siti0n f0r applicati0n t0 metal incl diam0nd p0lishng p0wdr/paste”.
- India exported 1,413 tonnes in 2025-26 (up 30.8% on 2024-25) under tariff item 34059010, “P0lishes and c0mp0siti0n f0r applicati0n t0 metal incl diam0nd p0lishng p0wdr/paste”.
Questions about HS code 3405 90 10
What is the import duty on HS code 3405 90 10 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 polishes and compositions for application to metal including diamond polishing powder or paste free in India?
DGFT import policy for HS code 3405 90 10 is Free.
Can polishes and compositions for application to metal including diamond polishing powder or paste be exported from India?
DGFT export policy for HS code 3405 90 10 is Free.
Other lines under heading 3405
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.
