HS code 3406 00 10: Candles
HS code 3406 00 10 covers candles in chapter 34 (soaps, surfactants, waxes and polishes). Total import duty is about 33.88% 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) | 3406 00 10 |
|---|---|
| Description | Candles |
| Chapter | 34: Soaps, surfactants, waxes and polishes |
| Heading | 3406 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 25% |
| Basic customs duty charged | 25% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 33.88% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹33,880 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 1,993 tonnes in 2025-26 (up 45.1% on 2024-25) under tariff item 34060010, “Candles”.
- India exported 30,902 tonnes in 2025-26 (down 5.2% on 2024-25) under tariff item 34060010, “Candles”.
Questions about HS code 3406 00 10
What is the import duty on HS code 3406 00 10 in India?
About 33.88% of the import value: basic customs duty 25%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of candles free in India?
DGFT import policy for HS code 3406 00 10 is Free.
Can candles be exported from India?
DGFT export policy for HS code 3406 00 10 is Free.
Other lines under heading 3406
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.