28451000
Unit: KGS

Heavy water (deuterium oxide)

ISOTOPES OTHER THAN THOSE OF HEADING 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED > Heavy water (deuterium oxide)

BCD
7.5000%
IGST
18.0000%
SWS
10.0000%
AIDC
7.5000%
IMPORTRestricted
→ Calculate DutyChapter 28

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
7.5%
→
SWS
10%
→
AIDC
7.5%
→
IGST
18%
→
TOTAL
28.5%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)7.5%7.5%
Social Welfare Surcharge (SWS)10%10%
AIDC7.5%7.5%
IGST18%18%

IGST Notification: 045/2025 — Serial No. I229

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of; isotopes

Related HS Codes in Chapter 28

28452000
Boron enriched in boron-10 and its compounds
28453000
Lithium enriched in lithium-6 and its compounds
28454000
Helium -3
28445000
Spent (irradiated) fuel elements (cartridges) of nuclear reactors
28444400
Radioactive residues
28444300
Other radioactive elements and isotopes and compounds; other alloys, dispersions