Heading · Chapter 07 · Section II, Vegetable products
HS 0714Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith
Edible vegetables and certain roots and tubers
- Customs duty
- 30%
- 7 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0714 10 00 | Manioc (cassava) | 30% | 0% or 5% | kg |
| 0714 20 00 | Sweet potatoes | 30% | 0% or 5% | kg |
| 0714 30 00 | Yams (Dioscorea spp.) | 30% | 0% or 5% | kg |
| 0714 40 00 | Taro (Colocasia spp.) | 30% | 0% or 5% | kg |
| 0714 50 00 | Yautia (Xanthosoma spp.) | 30% | 0% or 5% | kg |
| 0714 90 | Other | 30% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 40 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 41 | Manioc, arrowroot, salep , Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 21 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, pre- packaged and labelled | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56 | All goods of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 19 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 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 |
|---|---|---|---|
| 0714 | Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (0714)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 17 in force and 2 expired under 0714. 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 |
|---|---|---|---|---|---|---|
| 0714.10.10.00 | Fresh cassava鲜木薯 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 7ABRSPQ |
| 0714.10.20.00 | Dried cassava干木薯 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 9% | 7ABRSPQ |
| 0714.10.30.00 | Chilled or frozen manioc冷或冻的木薯 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 7ABRPQ |
| 0714.20.11.00 | Sweet potatoes for planting, fresh鲜种用甘薯 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 0714.20.19.00 | Other sweet potatoes, fresh, not for sowing其他非种用鲜甘薯 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRSPQ |
| 0714.20.20.00 | Dried sweet potatoes干甘薯 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRSPQ |
| 0714.20.30.00 | Chilled or frozen sweet potatoes冷或冻的甘薯 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRSPQ |
| 0714.30.00.00 | Fresh, chilled, frozen or dried yams鲜、冷、冻或干的山药 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRPQ |
| 0714.40.00.01 | Taro, fresh or chilled鲜、冷芋头 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRPQ |
| 0714.40.00.90 | Frozen or dried taro冻、干的芋头 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRPQ |
| 0714.50.00.00 | Arrowleaf elephant ear, fresh, chilled, frozen or dried鲜、冷、冻或干的箭叶黄体芋 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 9% | ABRPQ |
| 0714.90.10.00 | Fresh, chilled, frozen or dried water chestnuts鲜、冷、冻、干的荸荠 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRSPQ |
| 0714.90.21.00 | Lotus roots for planting种用藕 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABNPQ |
| 0714.90.29.00 | Lotus roots, fresh, chilled, frozen or dried, other than for propagation鲜、冷、冻、干的非种用藕 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRSPQ |
| 0714.90.90.10 | Tubers of orchids, fresh, chilled, frozen or dried鲜、冷、冻、干的兰科植物块茎 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABFERPQ |
| 0714.90.90.91 | Other endangered similar roots and rhizomes, with high starch or inulin content含高淀粉或菊粉其他濒危类似根茎 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABFERPQ |
| 0714.90.90.99 | Other similar roots and rhizomes with high starch or inulin content含有高淀粉或菊粉的其他类似根茎 | 6.5%APTA rate, with an APTA certificate of origin | 13% | 9% | 0% | ABRPQ |
- 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.
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
- 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
- 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.