---
title: "9805 HSN Code | HSN Code for Customs Duty Articles in India"
description: "Know more about 9805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9805 covering Customs Duty Articles."
canonical: "https://busy.in/hsn/sub-chapter-9805/"
---

# HSN Sub-chapter 9805: Customs Duty Articles

THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR AIRCRAFT ON WHICH DUTY IS LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY:

Part of [Chapter 98: Project Imports & Laboratory Chemicals](https://busy.in/hsn/chapter-98/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 98051000 | [Prepared or Preserved Meat, Fish, Vegetables, Dairy & Fresh Fruits](https://busy.in/hsn/hsn-98051000/) |
| 98059000 | [Other Consumable Stores (Excl. Fuel/Alcohol/Tobacco)](https://busy.in/hsn/hsn-98059000/) |

## Frequently asked questions

### What products are classified under HSN 9805

It includes Customs Duty Articles

### What are the e‑way bill and e‑invoice points while moving Customs Duty Articles?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Can reverse charge ever apply to transactions involving Customs Duty Articles?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Customs Duty Articles are forward charge. Check the current notifications for any special cases before deciding.

### Any import/export nuance for Customs Duty Articles?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does MRP, weight or pack size change GST treatment for Customs Duty Articles?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Can I claim ITC on inputs and services used for Customs Duty Articles?

If your outward supply of Customs Duty Articles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 9805 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹24 Cr (+26.45% YoY) — 0.0007% of India's total exports
- Imports: ₹31 Cr (−7.66% YoY) — 0.0005% of India's total imports
- Trade balance: −₹7 Cr (Deficit); surplus rank #575 of 1233 sub-chapters
- Share of Chapter 98: 17.33% of its exports; import side 0.31%
- Rank within Chapter 98: #3 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: -24.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #982 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +110.71% in FY 2023-24
- Contribution to Ch. 98: 17.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9805

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 98 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 98 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 130.25 | 0.0057% | — | 43.67% | 26.98 | 0.0008% | — | 0.16% | +103.27 | #671 |
| FY 2019-20 | 149.94 | 0.0068% | +15.12% | 37.96% | 41.65 | 0.0012% | +54.37% | 0.28% | +108.29 | #649 |
| FY 2020-21 | 7.46 | 0.0003% | −95.02% | 12.20% | 11.85 | 0.0004% | −71.55% | 0.10% | −4.39 | #1016 |
| FY 2021-22 | 9.82 | 0.0003% | +31.64% | 11.33% | 12.85 | 0.0003% | +8.44% | 0.12% | −3.03 | #1024 |
| FY 2022-23 | 9.15 | 0.0003% | −6.82% | 6.51% | 33.97 | 0.0006% | +164.36% | 0.24% | −24.82 | #1038 |
| FY 2023-24 | 19.28 | 0.0005% | +110.71% | 9.39% | 33.53 | 0.0006% | −1.30% | 0.28% | −14.25 | #1000 |
| FY 2024-25 | 24.38 | 0.0007% | +26.45% | 17.33% | 30.96 | 0.0005% | −7.66% | 0.31% | −6.58 | #982 |

- CAGR (7-year): exports -24.37%/yr, imports 2.32%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9805 export-import analysis

### Export decline: -24.37% CAGR over 7 years

India's exports under HSN Sub-Chapter 9805 have declined at a compound annual rate of -24.37% over 7 fiscal years, falling from ₹130.25 Crore in FY 2018-19 to ₹24.38 Crore in FY 2024-25.

### HSN Sub-Chapter 9805 ranked #982 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9805 ranks #982 out of 1233 sub-chapters by total export value. Within Chapter 98, it ranks #3 of 5. By trade surplus, it ranks #575 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9805 exports

The strongest single-year export movement for HSN Sub-Chapter 9805 was recorded in FY 2023-24, when exports surged by 110.71% over the prior year.

### India records a trade deficit of ₹6.58 Crore in HSN Sub-Chapter 9805 goods

In FY 2024-25, India's imports of ₹30.96 Cr exceeded exports of ₹24.38 Cr, resulting in a trade deficit of ₹6.58 Crore — ranking #575 of 1233 by surplus magnitude.

### Import growth of 2.32% CAGR signals stable import dependency for Customs Duty Articles

India's imports under HSN Sub-Chapter 9805 have grown at 2.32% CAGR, reaching ₹30.96 Crore in FY 2024-25.

### HSN Sub-Chapter 9805 contributes 17.33% of Chapter 98 exports — ranked #3

Among the 5 sub-chapters under Chapter 98, HSN Sub-Chapter 9805 ranks #3 by export value — accounting for 17.33% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #3).

## Related Sub-Chapters in Chapter 98

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9802: Laboratory chemicals](https://busy.in/hsn/sub-chapter-9802/) | ₹87 Cr |
| #2 | [HSN Sub-Chapter 9801: All machinery items](https://busy.in/hsn/sub-chapter-9801/) | ₹27 Cr |
| #3 | HSN Sub-Chapter 9805: Customs Duty Articles (this hsn sub-chapter) | ₹24 Cr |
| #4 | [HSN Sub-Chapter 9804: Waste of synthetic fibres](https://busy.in/hsn/sub-chapter-9804/) | ₹2 Cr |
| #5 | [HSN Sub-Chapter 9803: Duty-Free Personal Items](https://busy.in/hsn/sub-chapter-9803/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9801 | [All machinery items](https://busy.in/hsn/sub-chapter-9801/) |
| 9802 | [Laboratory chemicals](https://busy.in/hsn/sub-chapter-9802/) |
| 9803 | [Duty-Free Personal Items](https://busy.in/hsn/sub-chapter-9803/) |
| 9804 | [Waste of synthetic fibres](https://busy.in/hsn/sub-chapter-9804/) |