Tariff item · Chapter 06 · Section II, Vegetable products
HS 0602 20 10Edible fruit or nut trees, grafted or not
Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage › Other live plants (including their roots), cuttings and slips; mushroom spawn › Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- or 0% for some goods
- Import policy
- Free
- Export policy
- Restricted
- Unit
- kg
- Duty in China
- 0% to 5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | Exempt (11/2018-Customs, S.No. 1) | BCD + AIDC11/2018-Customs, S.No. 1 |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| India–EFTA TEPA53/2025-Customs | 7.14% | Iceland |
| India–EFTA TEPA52/2025-Customs | 8% | Norway |
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
- Plant Quarantine Information System (PQIS): a clearance or certificate before the goods arrive, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
- Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
- Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
Documents: Import Permit issued by PQIS (PQIS); Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).
"*As per ITC HS policy; import permitted in accordance with import permit granted under plant quarantine (regulation of imports into india) order, 2003.**in case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-CITES certificate[626000], Phyto Sanitary Certificates (PSCS)[851000]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
- Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% for some goods.
- Until 21 September 2025 18%, or 0% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 26 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Nil |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 639 | Goods which are not specified in Schedule I, III, IV , V , VI or VII | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 18% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- Wildlife Crime Control Bureau (WCCB): a clearance or certificate before export, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
- Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
*AS PER S.NO 65 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF SEEDS AND PLANTING MATERIALS OTHER THAN THOSE IN THE RESTRICTED CATEGORY, IS PERMITTED SUBJECT TO PRODUCTION OF A DECLARATION IN THE FORM OF AN AFFIDAVIT BY THE EXPORTER THAT THE SEED BEING EXPORTED IS NOT BREEDER OR FOUNDATION OR WILD VARIETY SEEDS WITH INDICATION OF PROCUREMENT *AS PER S.NO 80 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF PLANTS AND PLANT PORTIONS OF WILD ORIGIN, OF SPECIES SPECIFIED IN ANY OF THE SCHEDULES OF WILD LIFE (PROTECTION) ACT, 1972 OR APPENDIX I OF CITES OR EXPORT LICENSING NOTE 1 IS PROHIBITED*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Restricted.
- Condition: Exports of Cashew seeds and plants is restricted.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0602 20, and China's below.
China: the same goods (0602 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0602 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0602.20.10.00 | Seedlings for propagation of edible fruit or nuts食用水果或食用坚果的种用苗木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 0602.20.90.00 | Other edible fruit, nut trees and shrubs其他食用水果、坚果树及灌木 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
0602.20.10Young plants of edible fruit or nuts, for propagation
0602.20.10.00Seedlings for propagation of edible fruit or nuts食用水果或食用坚果的种用苗木
Including seedlings for edible fruit shrubs包括食用果灌木种用苗木
- Unit
- plant / kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 0%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Whether for sowing是否种用
- 3.GTIN
- 4.CAS
- 5.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0602201000101Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (plantain seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(芭蕉苗木)
- 0602201000102Seedling stock of edible fruit or nut trees (incl. seedling stock of edible fruit shrubs) (guava seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(番石榴苗木)
- 0602201000103Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (citrus seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(柑桔苗木)
- 0602201000104Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (crabapple seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(海棠苗木)
- 0602201000105Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (walnut seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(胡桃苗木)
- 0602201000106Seedling for edible fruit or nut (incl. edible fruit shrub seedling) (pear seedling)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(梨苗木)
- 0602201000107Seedling for edible fruit or nut (incl. edible fruit shrub seedling) (plum seedling)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(李苗木)
- 0602201000108Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (lychee seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(荔枝苗木)
- 0602201000109Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (mango seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(芒果苗木)
- 0602201000110Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (grape seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(葡萄苗木)
- 0602201000111Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (apple seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(苹果苗木)
- 0602201000112Live plants of edible fruit or nuts, for propagation (incl. live plants of edible fruit shrubs, for propagation) (papaya plants)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(木瓜苗木)
- 0602201000113Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (pecan seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(山核桃苗木)
- 0602201000114Live plants of edible fruit or nuts, for propagation (incl. live plants of edible fruit shrubs, for propagation) (hawthorn plants)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(山楂苗木)
- 0602201000115Seedling for edible fruit or nut (incl. edible fruit shrub seedling) (persimmon seedling)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(柿苗木)
- 0602201000116Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (banana seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(香蕉苗木)
- 0602201000117Seedling for edible fruit or nut (incl. edible fruit shrub seedling) (apricot seedling)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(杏苗木)
- 0602201000118Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (coconut seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(椰子苗木)
- 0602201000119Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (loquat seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(枇杷苗木)
- 0602201000120Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (olive seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(橄榄苗木)
- 0602201000121Seedling for edible fruit or nut (incl. edible fruit shrub seedling) (peach seedling)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(桃苗木)
- 0602201000122Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (strawberry seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(草莓苗木)
- 0602201000123Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (cherry seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(樱桃苗木)
- 0602201000124Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (sugarcane seedling stock)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(甘蔗苗木)
- 0602201000125Live plants of edible fruit or nuts, for propagation (incl. live plants of edible fruit shrubs, for propagation) (raspberry plants)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(木莓苗木)
- 0602201000126Seedling trees for edible fruit or nuts (incl. seedling shrubs for edible fruit) (other fruit tree seedlings)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(其他果树苗木)
- 0602201000127Seedling stock of edible fruit or nuts (incl. seedling stock of edible fruit shrubs) (other tissue culture seedlings)食用水果或食用坚果的种用苗木(包括食用果灌木种用苗木)(其他组培苗)
0602.20.90Edible fruit or nut trees, shrubs, other than for sowing
0602.20.90.00Other edible fruit, nut trees and shrubs其他食用水果、坚果树及灌木
Whether or not grafted不论是否嫁接
- Unit
- plant / kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.GTIN
- 3.CAS
- 4.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0602209000999Other edible fruit, nut trees and shrubs (whether or not grafted)其他食用水果、坚果树及灌木(不论是否嫁接)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.