HS code 3701 10 10: Medical
HS code 3701 10 10 covers medical in chapter 37 (photographic goods). 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) | 3701 10 10 |
|---|---|
| Description | Medical |
| Chapter | 37: Photographic goods |
| Heading | 3701 |
| Unit | m2 |
| 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).
- Lower duty possible under notification 45/2025, S. No. 374 (2.5% BCD): Raw materials, parts or accessories for use in manufacture of goods falling under headings 9018, 9019, 9020, 9021, or 9022, other than the following goods for u Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 376 (5% BCD): The following goods, namely: - (i) Ostomy products (Appliances) for managing Colostomy, Ileostomy, Ureterostomy, Ileal Conduit Urostomy Stoma cases such as bags Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 377 (Nil BCD): Medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof: Provided that nothing contained in this S.No. shall ha Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 384 (5% BCD): Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use: Provided that nothing contained in this S.No. shal Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 73 (Nil BCD): following goods, namely: - (i) Foodstuffs (ii) Medicines (iii) Medical stores of perishable nature (iv) Clothing (v) Blankets Provided that nothing contained in Conditions apply.
DGFT import and export policy
- Import: Free.
- Export: Free.
Questions about HS code 3701 10 10
What is the import duty on HS code 3701 10 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 medical free in India?
DGFT import policy for HS code 3701 10 10 is Free.
Can medical be exported from India?
DGFT export policy for HS code 3701 10 10 is Free.
Other lines under heading 3701
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.
