Subheading · Chapter 09 · Section II, Vegetable products
HS 0901 90Coffee, whether or not roasted or dacaffeinated, coffee husks and skins, coffee substitutes containing coffee in any proportion: other
Coffee, tea, mate and spices
- Customs duty
- 100%
- 3 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10% to 30%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 0901 90 10 | Coffee husks and skins | 100% | 0% or 5% | kg |
| 0901 90 20 | Coffee substitutes containing coffee | 100% | 0% or 5% | kg |
| 0901 90 90 | Other | 100% | 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 3 tariff items: 100%. 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: 3 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. 57 | Coffee beans, not roasted | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 33 | Coffee roasted, whether or not decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56 | All goods of seed quality | Nil |
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 under notification 27/2011-Customs, S.No. 1A (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is Rs. 2,200 per quintal.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0901 90, and China's below.
China: the same goods (0901 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0901 90. 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 |
|---|---|---|---|---|---|---|
| 0901.90.10.00 | Coffee husks and skins咖啡豆荚及咖啡豆皮 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRSPQ |
| 0901.90.20.00 | Coffee substitutes containing coffee含咖啡的咖啡代用品 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | 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
0901.90.10Coffee husks and skins
0901.90.10.00Coffee husks and skins咖啡豆荚及咖啡豆皮
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- 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
- 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.Type (coffee pods or husks)种类(咖啡豆荚或豆皮)
- 3.Variety品种
- 4.Origin产区
- 5.GTIN
- 6.CAS
- 7.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%
- Mauritius
- 0%
- Maldives
- 6%
- Cambodia
- 0%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
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
- 0901901000999Coffee husks and skins咖啡豆荚及咖啡豆皮
0901.90.20Coffee substitutes containing coffee
0901.90.20.00Coffee substitutes containing coffee含咖啡的咖啡代用品
- Unit
- kg
- MFN import duty
- 30%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- 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.Ingredients成分
- 3.Variety品种
- 4.Origin产区
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 12%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Ecuador
- 25.5%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 22.5%
- Brunei
- 22.5%
- Cambodia
- 22.5%
- South Korea
- 22.5%
- Laos
- 22.5%
- Malaysia
- 22.5%
- New Zealand
- 24%
- Singapore
- 22.5%
- Thailand
- 22.5%
- Vietnam
- 22.5%
- Japan
- 22.9%
- Indonesia
- 22.5%
- Philippines
- 22.5%
- Myanmar
- 22.5%
CIQ codes
- 0901902000999Coffee substitutes containing coffee含咖啡的咖啡代用品
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.