HSN 76074-digitChapter 76

HSN 7607 — ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTIC

Aluminium and Articles Thereof

HSN code 7607 pertains to aluminium foil, a versatile product used across numerous Indian industries. This heading specifically covers aluminium foil, whether or not printed or backed with materials like paper or plastic, provided its thickness (excluding the backing) does not exceed 0.2 mm. Understanding HSN 7607 is vital for correct classification in customs declarations and GST compliance. Procurement professionals, accountants, and CHAs rely on this code to accurately manage trade in aluminium foil, ensuring smooth import, export, and domestic transactions. MetaleMart's platform focuses on industrial metals, and while foil is a specific form, its base material places it within the broader aluminium trade ecosystem.

What HSN 7607 Covers

HSN 7607 exclusively covers aluminium foil that meets specific thickness criteria. It encompasses plain aluminium foil, foil that has been printed with designs or information, and foil that is backed or laminated with other materials such as paper, paperboard, plastics, or similar substrates. The critical defining factor under this code is that the thickness of the aluminium foil itself, *excluding* any backing material, must not exceed 0.2 millimetres (200 microns). This includes foils used in food packaging, pharmaceuticals, industrial applications like capacitors and insulation, and decorative printing. Foil exceeding 0.2 mm thickness, even if otherwise conforming, would fall under HSN 7606. Similarly, finished containers made from foil are classified elsewhere. Correct classification ensures accurate duty and GST assessment in India. MetaleMart facilitates trade in base aluminium forms, relevant to understanding the raw material aspect of foil production.

Common Materials & Grades under HSN 7607

  • Aluminium Foil (0.006 mm to 0.2 mm thickness): Various tempers (e.g., hard, half-hard, soft) and alloys (e.g., 8011, 1100, 8079) used for packaging, insulation, and industrial applications.
  • Printed Aluminium Foil: Foil with decorative or informational prints, commonly for food packaging.
  • Backed Aluminium Foil: Foil laminated with paper, plastic films (like PET, BOPP), or aluminium paper, enhancing strength and barrier properties for specialized uses. Thickness (excluding backing) must not exceed 0.2mm.
  • Household Aluminium Foil Rolls: Standard rolls for domestic kitchen use, typically in alloy 8011, with a thickness within the 7607 limits.
  • Industrial Grade Aluminium Foil: Thicker foils (up to 0.2mm) for industrial uses like capacitor dielectrics, heat exchangers, and insulation.

Trade Names & Synonyms for HSN 7607

  • Alu Foil
  • Aluminium Sheet (thin gauge)
  • Printed Alu Foil
  • Laminated Aluminium Foil
  • Kitchen Foil
  • Capacitor Foil
  • Pharma Foil
  • Food Grade Aluminium Foil

Typical Industrial Uses for HSN 7607

  • Food Packaging (flexible wrapping, pouches)
  • Pharmaceutical Packaging (blister packs, sachets)
  • Industrial Insulation (heat shielding, HVAC)
  • Electrical Capacitors (dielectric layer)
  • Heat Exchangers
  • Decorative Printing & Laminations
  • Press tools and dies
  • Household Kitchen Use

GST Rate (Indicative)

Aluminium foil under HSN 7607 typically falls within the 18% GST slab. However, specific classifications or backing materials might influence the exact rate. Always verify the current GST rate on the official CBIC portal.

Related HSN Codes

  • 7606: Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
  • 7607: Aluminium foil (whether or not printed or backed...) not exceeding 0.2 mm.
  • 7612: Aluminium casks, boxes, cans, cups and similar containers (including collapsible tubes), of aluminium.
  • 7616: Other articles of aluminium.

Related on MetaleMart

Frequently Asked Questions about HSN 7607

What is the GST rate for HSN 7607?

Under HSN 7607, aluminium foil is subject to GST. The typical GST rate band is 18%, but it's essential to verify the exact rate on the official CBIC portal as it can vary based on specific product classifications and amendments. The rate may differ if the foil is backed with other materials.

What types of aluminium foil are covered under HSN 7607?

HSN 7607 covers aluminium foil of a thickness not exceeding 0.2 mm. This includes plain foil, printed foil, and foil backed with materials like paper, plastics, or paperboard. It is crucial for importers and exporters to ensure their product accurately falls under this code to comply with customs and GST regulations in India.

Who uses HSN 7607 in India?

HSN 7607 is relevant for buyers and sellers of aluminium foil in India. It's critical for accountants and CHAs to correctly classify transactions under this code for accurate GST invoicing and customs clearance. Procurement teams use this HSN to identify specific foil requirements for packaging, industrial, or decorative applications.

What are the common applications for aluminium foil under HSN 7607?

Aluminium foil covered by HSN 7607 is widely used in the food packaging industry for preserving freshness, in pharmaceutical packaging, for industrial insulation, in capacitors, and for decorative printing applications. Its barrier properties and flexibility make it suitable for diverse uses.