HS code 3606 10 00: Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
HS code 3606 10 00 covers liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 in chapter 36 (explosives and pyrotechnics). 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) | 3606 10 00 |
|---|---|
| Description | Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 |
| Chapter | 36: Explosives and pyrotechnics |
| Heading | 3606 |
| 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 381 tonnes in 2025-26 (up 59.8% on 2024-25) under tariff item 36061000, “Lqd/lqfd-gas fuels usd for fllng/refllng cigarette/smlr lightrs and nt excdng 300 cm3”.
- India exported 11 tonnes in 2025-26 under tariff item 36061000, “Lqd/lqfd-gas fuels usd for fllng/refllng cigarette/smlr lightrs and nt excdng 300 cm3”.
Questions about HS code 3606 10 00
What is the import duty on HS code 3606 10 00 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 liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 free in India?
DGFT import policy for HS code 3606 10 00 is Free.
Can liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 be exported from India?
DGFT export policy for HS code 3606 10 00 is Free.
Other lines under heading 3606
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.