HSN code · Customs Tariff of India · No longer a tariff item

HSN Code 38089990 : No Longer in the Customs Tariff

38089990 is no longer a tariff item in the Customs Tariff of India. The Finance Act 2025, Third Schedule, replaced tariff item 3808 99 90 (“Other”) with effect from 1 May 2025; 5 lines under sub-heading 3808 99 now take its place. The lines, and how to choose between them, are below.

Status of this code

38089990

Not a tariff item in the current Customs Tariff of India

WasTariff item 3808 99 90“Other” · CBIC edition as on 30 June 2024
Now5 current lines3808 99 11 to 3808 99 99
Omitted 1 May 2025 5 current lines Heading 3808
See the current lines

The change

What happened to 38089990

The Finance Act schedule that replaced the line, with its date, and what is in force now.

  1. Before 1 May 2025In force
    Tariff item 3808 99 90 in force

    In the CBIC edition as on 30 June 2024 of the Customs Tariff of India, tariff item 3808 99 90 read Other, under heading 3808 (“Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)”).

  2. 1 May 2025The change
    Finance Act 2025, Third Schedule

    The Act substituted the tariff lines (“for tariff items 3808 99 10 and 3808 99 90 and the entries relating thereto, the following shall be substituted”). 3808 99 90 is not among the lines it inserted, so the code stopped being a tariff item on 1 May 2025.

  3. NowIn force on 16 October 2026
    5 tariff items under sub-heading 3808 99

    The 5 lines listed below share the goods. Each has its own GST rate entries, shown on its page.

Where the goods went

The 5 current lines

5 tariff items of the Customs Tariff of India share the goods of 38089990. Grouped as the tariff prints them. All sit under sub-heading 3808 99 (“Other”) of heading 3808.

Goods specified in Supplementary Note 15 and 16 to this Chapter2 lines
3808 99 11
Goods specified in Supplementary Note 15 to this ChapterInserted by the Finance Act 2025, Third Schedule, from 1 May 2025 · HSN 38089911
Tariff item 3808 99 11
3808 99 12
Goods specified in Supplementary Note 16 to this ChapterInserted by the Finance Act 2025, Third Schedule, from 1 May 2025 · HSN 38089912
Tariff item 3808 99 12
Other3 lines
3808 99 91
Containing bromomethane (methyl bromide) or bromochloromethaneInserted by the Finance Act 2025, Third Schedule, from 1 May 2025 · HSN 38089991
Tariff item 3808 99 91
3808 99 92
Pesticides, not elsewhere specified or includedInserted by the Finance Act 2025, Third Schedule, from 1 May 2025 · HSN 38089992
Tariff item 3808 99 92
3808 99 99
OtherInserted by the Finance Act 2025, Third Schedule, from 1 May 2025 · HSN 38089999
Tariff item 3808 99 99

Each line is quoted from the Customs Tariff of India as printed. These lines are listed by code and wording only.

Choosing a line

Which one is yours?

Match your goods to the official wording. Only the Customs Tariff's own words are used below; nothing is added to them.

  1. Goods specified in Supplementary Note 15 and 16 to this Chapter
    • Goods specified in Supplementary Note 15 to this Chapter → 3808 99 11
    • Goods specified in Supplementary Note 16 to this Chapter → 3808 99 12
  2. Other
    • Containing bromomethane (methyl bromide) or bromochloromethane → 3808 99 91
    • Pesticides, not elsewhere specified or included → 3808 99 92
    • Other (goods of this group not named in another line) → 3808 99 99

How to read the lines

Start with the group: the tariff divides these lines into 2 groups, each headed by its own wording. Pick the group that describes your goods, then the line within it.

A line reading “Other” takes the goods of its group that no other line in the group names. Specific lines come before “Other”.

GST rates are not repeated here: each current code's page shows its own GST rate entries.

About this page

How this page is kept accurate

Source and checking

The old line and its wording are taken from the CBIC edition as on 30 June 2024. The change is the Finance Act 2025, Third Schedule, with effect from 1 May 2025. The current lines are taken from the Customs Tariff with the Finance Act changes applied.

Tariff
Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied
Change
Finance Act 2025, Third Schedule, with effect from 1 May 2025
Old wording
Other, as printed in the CBIC edition as on 30 June 2024
Data compiled
16 October 2026

Using this page

This is reference information on a code that is no longer a tariff item. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff re-opens this page for an update.

Still see 38089990 on an old invoice, or not sure which current line to use? Use the WhatsApp button on this page or call +91 945 945 6700 and tell us which goods you are looking at.

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