Heading · Chapter 09 · Section II, Vegetable products
HS 0902Tea, whether or not flavoured
Coffee, tea, mate and spices
- Customs duty
- 100%
- 20 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 7.5%
- On Indian goods
Codes under this heading
4 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 |
|---|---|---|---|---|
| 0902 10 | Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | 100% | 0% or 5% | kg |
| 0902 20 | Other green tea (not fermented) | 100% | 0% or 5% | kg |
| 0902 30 | Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. | 100% | 0% or 5% | kg |
| 0902 40 | Other black tea (fermented) and other partly fermented tea | 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 20 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: 20 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. 58 | Unprocessed green leaves of tea | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 34 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 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. 2 (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. 5 per kilogram.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0902 | Tea, whether or not flavoured | — | — |
| 090201 | Tea in consumer packs/OTS can including tea bags | 0.7% | — |
| 090299 | Others | 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: 20 tariff items
China: the same goods (0902)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 4 expired under 0902. 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 |
|---|---|---|---|---|---|---|
| 0902.10.11.00 | Jasmine tea, in immediate packings of a net content not exceeding 3 kg每件净重不超过3千克的茉莉花茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.10.19.00 | Other flower tea, in immediate packings of a net content not exceeding 3 kg每件净重不超过3千克的其他花茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.10.20.00 | White tea, in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的白茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.10.90.00 | Other green tea, in immediate packings of a net content not exceeding 3 kg每件净重不超过3千克的其他绿茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.20.11.00 | Jasmine tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的茉莉花茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.20.19.00 | Other scented tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他花茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.20.20.00 | White tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的白茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.20.90.00 | Other green tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他绿茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.30.10.00 | Oolong tea, in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的乌龙茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.30.31.00 | Pu-erh tea, in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的普洱茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.30.39.00 | Other black tea, in immediate packings of a net content not exceeding 3 kg每件净重不超过3千克的其他黑茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.30.90.00 | Black tea, in immediate packings of a net weight not exceeding 3 kg红茶内包装每件净重不超过3千克 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.10.00 | Oolong tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的乌龙茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.31.00 | Pu-erh tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的普洱茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.39.00 | Other black tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他黑茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.90.00 | Black tea红茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
- 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.