The duty stack
Every rupee of import cost on a research peptide consignment is: CIF value → BCD → SWS → IGST. Nothing else applies. There is no AIDC, because AIDC is agricultural-goods only. There is no education cess or CVD, since 2019.
| Layer | Rate | Base | Notes |
|---|---|---|---|
| Assessable Value | = CIF | — | Price paid or payable plus freight and insurance to the port of importation. Post-importation inland freight is deductible if shown separately. |
| BCD | 7.5% for Chapter 2937 | AV | First Schedule. The only permanent cost. |
| SWS | 10% of BCD (0.75% of AV) | BCD + AIDC | Tariff Act s.110. |
| IGST | 18% for Ch. 29 chemicals | AV + BCD + SWS | Creditable ITC; refundable against zero-rated exports. |
| Customs handling | approx. ₹400–500 per BoE | — | Per shipment, so it matters on small test lots. |
The three numbers that matter
| Measure | Chapter 29 chemical | 3004 90 99 (medicament) |
|---|---|---|
| BCD | 7.5% | 10% |
| SWS | 0.75% | 1.0% |
| IGST | 18% | 5% |
| Cash landed | ≈ 27.7% over CIF | ≈ 16.6% over CIF |
| Permanent cost | 8.25% of CIF | 11% of CIF |
| IGST cash blocked | 19.5% of CIF (refundable) | 5.5% of CIF |
Chapter 30 looks cheaper because medicaments received a GST cut from 12% to 5% in September 2025 while APIs stayed at 18%. But BCD is not recoverable and IGST is. For anything that is not a licensed medicament, Chapter 29 at 8.25% permanent beats Chapter 30 at 11% permanent — and it blocks far less working capital.
Classification by product group
Polypeptide and protein hormones → 2937 19 00 (2937 11 00 for HGH) — BCD 7.5%
Somatotropin (recombinant HGH), tesamorelin, ipamorelin, CJC-1295 without DAC, IGF-1 LR3, kisspeptin-10, PT-141, semax, oxytocin acetate and thymosin alpha-1.
Non-hormone research peptides → 2937 90 90 — BCD 7.5%
BPC-157, TB-500, GHK-Cu, KPV, selank, DSIP, SS-31, thymalin, VIP, MOTS-c, epitalon, pinealon, PEG-MGF and melanotan II.
Co-lyophilised blends → 2937 90 90 — BCD 7.5%
A blend of BPC-157 + TB-500 + GHK-Cu + KPV, or the two- and three-peptide blends, is a chemical preparation under 2937 90 90.
Small molecules sold alongside peptides — separate classification
5-amino-1MQ, L-carnitine and NAD+ are not peptides and must not be declared as such. Declaring them under 2937 to obtain the peptide rate is a misdeclaration.
Pharmaceutical reference standards → 2852 / 3822 at 5%
Notification 45/2025-Customs, TABLE I, S.No. 112 sets BCD at 5% for chapters 2852 and 3822 under the description "Pharmaceutical Reference Standard", extended to 31 March 2028. Two conditions: the importer must produce a certificate of the reference standard, and the source organisation must be approved by WHO or an international standards organisation. That is 5% BCD plus 0.5% SWS — 5.5% permanent, 2.75 points below a peptide line.
A worked example
USD 20,000 CIF of research peptides from China arriving at Nhava Sheva, at ₹83 per USD:
- AV = ₹16,60,000
- BCD @ 7.5% = ₹1,24,500 · SWS @ 10% of BCD = ₹12,450
- IGST base = ₹17,96,950 · IGST @ 18% = ₹3,23,451
- Total cash out = ₹21,20,401 (27.7% over CIF)
- Permanent cost, domestic sale = ₹1,36,950 (8.25%)
- Permanent cost, export sale = ₹1,36,950 (8.25%) — IGST becomes refundable ITC
Declared into 3004 90 99 instead, the same consignment attracts 11% permanent cost — roughly ₹45,650 worse — and drags research-only SKUs into medicament labelling territory.
Legitimate routes to reduce the duty
- Source domestically where a domestic plant exists — 0% duty, 0% IGST, no Bill of Entry, no demurrage, no classification dispute. Price supplier scorecards on landed cost, not FOB.
- Use a preferential trade agreement where the rules of origin genuinely qualify — there is no India–China FTA, but agreements with Korea, EFTA, the GCC, ASEAN, the UK, Israel, Australia, Mauritius and Sri Lanka each have their own Chapter 29 schedules. Substantial transformation plus a valid Certificate of Origin is the gate.
- Use the SEZ route where it genuinely applies — Notification 11/2026-Customs (1 April 2026 to 31 March 2027) gives concessional BCD on qualifying SEZ-manufactured goods cleared to the DTA: 7.5% becomes 6.5% for Chapter 29. Conditions are strict — the SEZ unit must have commenced production on or before 31 March 2025, at least 20% value addition, DTA sales capped at 30% of peak export FOB, and no duty drawback on inputs.
- Use a bonded warehouse or EOU — import duty-free, do test batches and repacking in bond, and pay duty only on domestic clearance.
- Neutralise duty on export-bound stock — IGST at 18% is recoverable, so the real cost of an export pallet is 8.25%, not 27.7%. Advance Authorisation removes the 8.25% upfront and the IGST cash cycle entirely.
- Apply the reference-standard rate — 5% instead of 7.5% on every qualifying standards import.
Documents to have ready
- Commercial invoice showing CAS number and IUPAC name
- Purchase order and proforma invoice
- Bill of Entry with the correct HS code and description
- Batch Certificate of Analysis
- MSDS
- Certificate of Origin where a preferential rate is claimed
- IEC and the drug licence of the importing buyer
- Airway bill, bill of lading and arrival manifest
B2B trade only — request a quote
All peptides are research-grade, for in-vitro use only, and supplied against a valid drug licence. Tell us your sequence, quantity and destination and the trade desk will respond within one business day.