Subheading · Chapter 08 · Section II, Vegetable products

HS 0804 50Guavas, mangoes and mangosteens

Edible fruit and nuts; peel of citrus fruit or melons › Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried

Customs duty: 30%; 13 tariff items
GST now: 0% or 5%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 7.5% to 10.7%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

13 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
0804 50 10	Guavas, fresh or dried	30%	0% or 5%	kg
0804 50 21	Alphonso (Hapus)	30%	0% or 5%	kg
0804 50 22	Banganapalli	30%	0% or 5%	kg
0804 50 23	Chausa	30%	0% or 5%	kg
0804 50 24	Dasheri	30%	0% or 5%	kg
0804 50 25	Langda	30%	0% or 5%	kg
0804 50 26	Kesar	30%	0% or 5%	kg
0804 50 27	Totapuri	30%	0% or 5%	kg
0804 50 28	Mallika	30%	0% or 5%	kg
0804 50 29	Other	30%	0% or 5%	kg
0804 50 30	Mangoes, sliced dried	30%	0% or 5%	kg
0804 50 40	Mango pulp	30%	0% or 5%	kg
0804 50 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 13 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: 13 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%, 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 47	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 26	Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried	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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
0804	Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, freshordried	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: 13 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0804 50, and China's below.

China: the same goods (0804 50)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 0804 50. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
0804.50.10.01	Fresh guavas鲜番石榴	7.5%APTA rate, with an APTA certificate of origin	15%	9%	9%	ABRPQ
0804.50.10.90	Dried guavas干番石榴	7.5%APTA rate, with an APTA certificate of origin	15%	9%	9%	ABRPQ
0804.50.20.01	Fresh mangoes鲜芒果	10.7%APTA rate, with an APTA certificate of origin	15%	9%	9%	ABRPQ
0804.50.20.90	Dried mangoes干芒果	10.7%APTA rate, with an APTA certificate of origin	15%	9%	9%	ABRPQ
0804.50.30.00	Fresh or dried mangosteens鲜或干的山竹果	7.5%APTA rate, with an APTA certificate of origin	15%	9%	9%	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.

Every Chinese code in full

0804.50.10Guavas, fresh or dried

0804.50.10.01Fresh guavas鲜番石榴

Unit: kg
MFN import duty: 15%
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

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 (fresh, dried)制作或保存方法(鲜、干)
3.Grade等级
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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 12%
Ecuador: 12.8%
Serbia: 10.5%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0804501001999Fresh guavas鲜番石榴

0804.50.10.90Dried guavas干番石榴

Unit: kg
MFN import duty: 15%
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

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 (fresh, dried)制作或保存方法(鲜、干)
3.Grade等级
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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 12%
Ecuador: 12.8%
Serbia: 10.5%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0804501090101Dried guavas (other processes)干番石榴(干番石榴)(其他工艺)
0804501090102Dried guavas (other preserved fruit)干番石榴(其他蜜饯)
0804501090103Dried guavas (dried guavas) (processed by extracting (excluding sun-dried), pressing, cooking, roasting, freeze-drying, dehydrating, sugaring, fermenting, freezing (blanched and quick-frozen below -18°C), pickling, brining, stir-frying, etc.)干番石榴(干番石榴)(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)

0804.50.20Fresh or dried mangoes

0804.50.20.01Fresh mangoes鲜芒果

Unit: kg
MFN import duty: 15%
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

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 (fresh, dried)制作或保存方法(鲜、干)
3.Grade等级
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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Ecuador: 6%
Serbia: 10.5%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.7%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0804502001999Fresh mangoes鲜芒果

0804.50.20.90Dried mangoes干芒果

Unit: kg
MFN import duty: 15%
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

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 (fresh, dried)制作或保存方法(鲜、干)
3.Grade等级
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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Ecuador: 6%
Serbia: 10.5%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.7%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0804502090101Dried mangoes (other processes)干芒果(干芒果)(其他工艺)
0804502090102Dried mangoes (other fruit preserved by sugar)干芒果(其他蜜饯)
0804502090103Dried mangoes (excluding sun-dried), processed by extraction, pressing, cooking, baking, freeze-drying, dehydration, sugaring, fermentation, freezing (blanched and quick-frozen below -18°C), pickling, brining, stir-frying, etc.干芒果(干芒果)(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)

0804.50.30Fresh or dried mangosteens

0804.50.30.00Fresh or dried mangosteens鲜或干的山竹果

Unit: kg
MFN import duty: 15%
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

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 (fresh, dried)制作或保存方法(鲜、干)
3.Grade (e.g., 4A, 5A, ungraded, etc.)等级(如4A、5A、统级等)
4.Type (e.g., oil bamboo, flower bamboo, sand bamboo, etc.)种类(如油竹、花竹和沙竹等)
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Registered manufacturer注册厂商
7.GTIN
8.CAS
9.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: 12%
Ecuador: 6%
Serbia: 10.5%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0804503000101Mangosteens, fresh or dried (fresh mangosteens)鲜或干的山竹果(鲜的山竹果)
0804503000102Mangosteens, fresh or dried (dried mangosteens) (other processes)鲜或干的山竹果(干的山竹果)(其他工艺)
0804503000103Mangosteens, fresh or dried (other preserved fruit)鲜或干的山竹果(其他蜜饯)
0804503000104Fresh or dried mangosteens (dried mangosteens) (excluding those sun-dried), processed by extraction, pressing, cooking, roasting, freeze-drying, dehydrating, sugaring, fermenting, freezing (blanched and quick-frozen below -18°C), pickling, brining, frying, etc.鲜或干的山竹果(干的山竹果)(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)

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

Previous0804 20Figs One level up0804Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried Next0806 20Dried

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.