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Subheading · Chapter 09 · Section II, Vegetable products

HS 0902 10Green tea (not fermented) in immediate packings of a content not exceeding 2

Coffee, tea, mate and spices › Tea, whether or not flavoured

Customs duty
100%
4 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
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0902 10 10Content not exceeding 25 g.100%0% or 5%kg
0902 10 20Content exceeding 25 g. but not exceeding 1 kg.100%0% or 5%kg
0902 10 30Content exceeding 1 kg. but not exceeding 3 kg.100%0% or 5%kg
0902 10 90Other100%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 4 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: 4 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 58Unprocessed green leaves of teaNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 34Tea, whether or not flavoured [other than unprocessed green leaves of tea]5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56All goods of seed qualityNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0902Tea, whether or not flavoured——
090201Tea in consumer packs/OTS can including tea bags0.7%—
090299Others0.15%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0902 10, and China's below.

China: the same goods (0902 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 0902 10. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0902.10.11.00Jasmine 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 origin15%9%9%ABRS
0902.10.19.00Other 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 origin15%9%9%ABRS
0902.10.20.00White 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 origin15%9%9%ABRS
0902.10.90.00Other 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 origin15%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.

Every Chinese code in full

0902.10.10Scented tea

0902.10.10.00Flower tea, in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的花茶Expired
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
4 Jan 2023
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
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 (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.5%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
CIQ codes
  • 0902101000999Scented tea (unfermented) in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的花茶(未发酵的,净重指内包装)

0902.10.11Jasmine tea, in immediate packings of a net weight ≤ 3 kg

0902.10.11.00Jasmine 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

Unfermented, net weight refers to inner packaging未发酵的,净重指内包装

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 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
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 (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
12.8%
Serbia
12%
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
  • 0902101100999Jasmine tea, not fermented, in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的茉莉花茶(未发酵的,净重指内包装)

0902.10.19Other flower tea, in immediate packings of a net weight ≤ 3 kg

0902.10.19.00Other 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
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 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
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 (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
12.8%
Serbia
12%
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
  • 0902101900999Other flower tea, not fermented, in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的其他花茶(未发酵的,净重指内包装)

0902.10.20White tea, in immediate packings of a net weight not exceeding 3 kg

0902.10.20.00White 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
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 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
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 (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
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
  • 0902102000999White tea (unfermented) in immediate packings of a net weight not exceeding 3 kg每件净重不超过3千克的白茶(未发酵的,净重指内包装)

0902.10.90Other green tea (unfermented), in immediate packings of a net weight not exceeding 3 kg

0902.10.90.00Other 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

Unfermented, net weight refers to inner packaging未发酵的,净重指内包装

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 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
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 (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
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
  • 0902109000101Other green tea (unfermented) in immediate packings of a net weight not exceeding 3 kg (green tea)每件净重不超过3千克的其他绿茶(未发酵的,净重指内包装)(绿茶)
  • 0902109000102Other green tea (unfermented) in immediate packings of a net weight not exceeding 3 kg (white tea)每件净重不超过3千克的其他绿茶(未发酵的,净重指内包装)(白茶)
  • 0902109000103Other green tea (unfermented), net weight per immediate packing <= 3 kg (Matcha)每件净重≦3千克其他绿茶(未发酵的,净重指内包装)〔抹茶〕

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

Previous0901 90OtherOne level up0902Tea, whether or not flavouredNext0902 20Other green tea (not fermented)

Sources

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.