Indian ITC-HS · Tariff Item (8-digit)

HSN Code 76020090

76020090

Other waste and scrap

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.Restricted

Unitkg.
BCD2.5%₹2.50
AIDC2.5%₹0.06
SWS10%₹0.26
IGST18%₹18.51Notif. 009/2025-II331
Total Duty21.33%≈ ₹21.33 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 2.5% = ₹2.50
  2. AIDC = BCD × 2.5% = ₹0.06
  3. SWS = (BCD + AIDC) × 10% = ₹0.26(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹18.51
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹21.33 (21.33%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via ASEAN countries(−2.5 pp vs MFN)
MFN (no FTA)
2.5%
baseline
ASEAN countriesBest
0%
−2.5 pp vs MFN
Japan
0%
−2.5 pp vs MFN
Least Developed Countries
0%
−2.5 pp vs MFN
Malaysia
0%
−2.5 pp vs MFN
Nepal
0%
−2.5 pp vs MFN
Philippines
0%
−2.5 pp vs MFN
SAFTA (LDC) countries
0%
−2.5 pp vs MFN
Singapore
0%
−2.5 pp vs MFN
Sri Lanka
0%
−2.5 pp vs MFN
the republic of Korea
0%
−2.5 pp vs MFN
Chile
0.5%
−2 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Customs Compliance Requirements published on ICEGATE for this tariff item — covers BIS / DOT / EPR / quarantine etc. Click to expand.

Where this code sits

Section XV
BASE METALS AND ARTICLES OF BASE METAL
Chapter 76
Aluminium and articles thereof
Tariff hierarchy
  1. 1
    7602Heading (4-digit)
    ALUMINIUM WASTE AND SCRAP
  2. 2
    76020090Tariff Item (8-digit)
    Other waste and scrap

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 76)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter76
Heading7602
Subheading760200
Tariff Item76020090

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

76020010Aluminium scrap, namely the following : clean aluminium lithographic sheets covered by ISRI code word 'Tablet'; new, clean aluminium lithographic sheets covered by ISRI code word 'Tabloid'; mixed low copper aluminium clippings and solids covered by ISRI code word 'Taboo'; clean mixed old alloy sheet aluminium covered by ISRI code word 'Taint'/'Tabor'; new aluminium can stock covered by ISRI code word 'Take'; old can stock covered by ISRI code word 'Talc'; shredded aluminium used beverages can (U) scrap covered by ISRI code word 'Talcred'; densified aluminium used beverages can (UBC) scrap covered by ISRI code word 'Taldack'; baled aluminium used beverage can (UBC) scrap covered by ISRI code word 'Taldon'; briquetted aluminium used beverage can (UBC) scrap covered by ISRI code word 'Taldork'; painted siding covered by ISRI code word 'Tale'; coated scrap covered by ISRI code word 'Talent'; aluminium scrap radiators covered by ISRI code word 'Talk'; E.C. aluminium nodules covered by ISRI code word 'Tall'; new pure aluminium wire and cable covered by ISRI code word 'Talon'; new mixed aluminium wire and cable covered by ISRI code word 'Tann'; Old pure aluminium wire and cable covered by ISRI code word 'Taste'; old mixed aluminium wire and cable covered by ISRI code word 'Tassel'; aluminium pistons covered by ISRI code word 'Tarry'; segregated aluminium borings and turnings covered by ISRI code word 'Teens'; mixed aluminium castings covered by ISRI code word 'Telic'; mixed aluminium castings covered by ISRI code word 'Tense'; wrecked airplane sheet aluminium covered by ISRI code word 'Tepid'; new aluminium foil covered by ISRI code word 'Terse'; New aluminium foil covered by ISRI code word 'Tetra'; Old aluminium foil covered by ISRI code word 'Tesla; aluminium grindings covered by ISRI code word 'Thigh'; segregated new aluminium alloy clippings and solids covered by ISRI code word 'Tooth'; mixed new aluminium alloy clippings and solids covered by ISRI code word 'Tough'; segregated new aluminium castings, forgings and extrusions covered by ISRI code word 'Tread'; aluminium auto castings covered by ISRI code word 'Trump'; insulated aluminium wire scrap covered by ISRI code word 'Twang'; aluminium airplane castings covered by ISRI code word 'Twist'; fragmentizer aluminium scrap (from automobile shredder) covered by ISRI code word 'Twitch'; Aluminium auto or truck wheels covered by ISRI code word 'Troma' ; Fragmentizer aluminium scrap from automobile shredders covered by ISRI code word 'Tweak'; Burnt Fragmentizer aluminium scrap (from automobile shredders) covered by ISRI code word 'Twire'; Shredded non-ferrous scrap (predominantly aluminium) covered by ISRI code word 'Zorba'; New production aluminium extrusions covered by ISRI code word 'Tata'; All aluminium radiators from automobiles covered by ISRI code word 'Tally'; Aluminium extrusions '10/10 covered by ISRI code word 'Toto'; Aluminium extrusions dealer grade covered by the word 'Tutu';2.5%

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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