Tariff item · Chapter 08 · Section II, Vegetable products
HS 0802 99 00Edible fruit and nuts; peel of citrus fruit or melons: other
Other nuts, fresh or dried, whether or not shelled or peeled
- Customs duty
- 100%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Unit
- kg
- Duty in China
- 24% to 25%
- 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 | 100% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0% or 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
No trade agreement gives a lower rate than the duty above on this line.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
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).
- 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 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 45 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 23 | Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 24 | Chestnuts (singhada), dried whether or not shelled or peeled | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 42 | Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 25 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 12% | 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 |
|---|---|---|---|
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | 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): Omitted from 01.05.2026 by 15/2026-27.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 01.05.2026 by 15/2026-27.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0802 99, and China's below.
China: the same goods (0802 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 0802 99. 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 |
|---|---|---|---|---|---|---|
| 0802.99.10.00 | Fresh or dried ginkgo nuts鲜或干的白果 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRPQ |
| 0802.99.90.11 | Wild torreya nuts, fresh or dried鲜或干的野生榧子 | 24%MFN rate (no APTA concession on this line) | 24% | 9% | 9% | ABEPRQS |
| 0802.99.90.19 | Other torreya nuts, fresh or dried鲜或干的其他榧子 | 24%MFN rate (no APTA concession on this line) | 24% | 9% | 9% | ABPRQS |
- 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
0802.99.10Ginkgo nuts
0802.99.10.00Fresh or dried ginkgo nuts鲜或干的白果
Whether or not shelled or peeled不论是否去壳或去皮
- Unit
- kg
- MFN import duty
- 25%
- Provisional import duty
- None
- General import duty
- 70%
- 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
- RImported food hygiene inspection进口食品卫生监督检验
- 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.Method of preparation or preservation制作或保存方法
- 3.Method of processing (shelled or unshelled)加工方法(去壳或未去壳)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 18.8%
- Brunei
- 18.8%
- Cambodia
- 18.8%
- South Korea
- 18.8%
- Laos
- 18.8%
- Malaysia
- 18.8%
- New Zealand
- 20%
- Singapore
- 18.8%
- Thailand
- 18.8%
- Vietnam
- 18.8%
- Japan
- 19%
- Indonesia
- 18.8%
- Philippines
- 18.8%
- Myanmar
- 18.8%
CIQ codes
- 0802991000101Fresh or dried ginkgo nuts, whether or not shelled or peeled (medicinal ginkgo nuts)鲜或干的白果(不论是否去壳或去皮)(药用白果)
- 0802991000102Fresh or dried ginkgo nuts (whether or not shelled or peeled) (ginkgo nuts) (other processes)鲜或干的白果(不论是否去壳或去皮)(白果)(其他工艺)
- 0802991000103Fresh or dried ginkgo nuts (whether or not shelled or peeled) (excluding those dried by sun, pressed, cooked, roasted, freeze-dried, dehydrated, sugared, fermented, frozen (blanched and quick-frozen below -18℃), pickled, marinated, fried, or otherwise processed)鲜或干的白果(不论是否去壳或去皮)(白果)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-18度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)
0802.99.90Fresh or dried nuts, n.e.s.
0802.99.90.11Wild torreya nuts, fresh or dried鲜或干的野生榧子
Whether or not shelled or peeled, excluding those cultivated artificially不论是否去壳或去皮, 不包括人工培植的
- Unit
- kg
- MFN import duty
- 24%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 2 Apr 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
- EEndangered species export permit濒危物种允许出口证明书
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of preparation or preservation制作或保存方法
- 3.Method of processing (shelled or unshelled)加工方法(去壳或未去壳)
- 4.GTIN
- 5.CAS
- 6.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
- 9.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 19.2%
- Serbia
- 19.2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 18%
- Brunei
- 18%
- Cambodia
- 18%
- South Korea
- 18%
- Laos
- 18%
- Malaysia
- 18%
- New Zealand
- 19.2%
- Singapore
- 18%
- Thailand
- 18%
- Vietnam
- 18%
- Indonesia
- 18%
- Philippines
- 18%
- Myanmar
- 18%
CIQ codes
- 0802999011101Wild torreya nuts, fresh or dried, whether or not shelled or peeled (excl. cultivated) (medicinal torreya nuts)鲜或干的野生榧子(不论是否去壳或去皮,不包括人工培植的)(药用榧子)
- 0802999011102Fresh or dried wild torreya nuts (whether or not shelled or peeled, excluding cultivated) (processed by extraction (excluding sun-drying), pressing, cooking, roasting, freeze-drying, dehydration, sugaring, fermentation, freezing (blanched and quick-frozen at -18°C or below), pickling, curing, stir-frying, etc.)鲜或干的野生榧子(不论是否去壳或去皮,不包括人工培植的)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-18度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)
- 0802999011103Wild torreya nuts, fresh or dried, whether or not shelled or peeled (excl. cultivated) (other processes)鲜或干的野生榧子(不论是否去壳或去皮,不包括人工培植的)(其他工艺)
0802.99.90.19Other torreya nuts, fresh or dried鲜或干的其他榧子
- Unit
- kg
- MFN import duty
- 24%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 2 Apr 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
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of preparation or preservation制作或保存方法
- 3.Method of processing (shelled or unshelled)加工方法(去壳或未去壳)
- 4.GTIN
- 5.CAS
- 6.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
- 9.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 19.2%
- Serbia
- 19.2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 18%
- Brunei
- 18%
- Cambodia
- 18%
- South Korea
- 18%
- Laos
- 18%
- Malaysia
- 18%
- New Zealand
- 19.2%
- Singapore
- 18%
- Thailand
- 18%
- Vietnam
- 18%
- Indonesia
- 18%
- Philippines
- 18%
- Myanmar
- 18%
CIQ codes
- 0802999019101Other torreya nuts, fresh or dried, whether or not shelled or peeled (excl. cultivated) (medicinal torreya nuts)鲜或干的其他榧子(不论是否去壳或去皮,不包括人工培植的)(药用榧子)
- 0802999019102Other fresh or dried torreya nuts (whether or not shelled or peeled, excluding cultivated) (processed by extraction (excluding sun-drying), pressing, cooking, roasting, freeze-drying, dehydration, sugaring, fermentation, freezing (blanched and quick-frozen at -18°C or below), pickling, curing, stir-frying, etc.)鲜或干的其他榧子(不论是否去壳或去皮,不包括人工培植的)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-18度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)
- 0802999019103Other torreya nuts, fresh or dried, whether or not shelled or peeled (excl. cultivated) (other processes)鲜或干的其他榧子(不论是否去壳或去皮,不包括人工培植的)(其他工艺)
0802.99.90.10Fresh or dried torreya nuts鲜或干的榧子Expired
- Unit
- kg
- MFN import duty
- 24%
- Provisional import duty
- 7%
- General import duty
- 70%
- Import VAT
- 9%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 19 Sep 2022
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
- EEndangered species export permit濒危物种允许出口证明书
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
- 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.Method of preparation or preservation制作或保存方法
- 3.Method of processing (shelled or unshelled)加工方法(去壳或未去壳)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 4.8%
- Switzerland
- 2.4%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 14.4%
- Georgia
- 0%
- Mauritius
- 14.4%
RCEP rates
- Australia
- 22.8%
- Brunei
- 22.8%
- Cambodia
- 22.8%
- Laos
- 22.8%
- Malaysia
- 22.8%
- New Zealand
- 22.8%
- Singapore
- 22.8%
- Thailand
- 22.8%
- Vietnam
- 22.8%
CIQ codes
- 0802999010101Fresh or dried Torreya nuts (whether or not shelled or peeled, excl. artificially propagated) (Torreya nuts for medicinal use)鲜或干的榧子(不论是否去壳或去皮,不包括人工培植的)(药用榧子)
- 0802999010102Fresh or dried torreya nuts (whether or not shelled or peeled, excluding cultivated) (processed by extracting (excluding sun-drying), pressing, cooking, roasting, freeze-drying, dehydrating, sugaring, fermenting, freezing (blanched and quick-frozen below -19°C), pickling, marinating, stir-frying, etc.)鲜或干的榧子(不论是否去壳或去皮,不包括人工培植的)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-19度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)
- 0802999010103Fresh or dried Torreya nuts (whether or not shelled or peeled, excl. artificially propagated) (other processes)鲜或干的榧子(不论是否去壳或去皮,不包括人工培植的)(其他工艺)
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 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.