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Subheading · Chapter 09 · Section II, Vegetable products

HS 0908 31Neither crushed nor ground

Coffee, tea, mate and spices › Nutmeg, mace and cardamoms

Customs duty
70%
6 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
3%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

6 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
0908 31 10Large (amonum)70%5%kg
0908 31 20Small (ellettaria), alleppey green70%5%kg
0908 31 30Small, coorge green70%5%kg
0908 31 40Small, bleached, half bleached or bleachable70%5%kg
0908 31 50Small, mixed70%5%kg
0908 31 90Other70%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 6 tariff items: 70%. 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: 6 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 40Nutmeg, mace and cardamoms5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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 itemGoodsRateCap
0908Nutmeg, mace and cardamoms0.15%—

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: 6 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0908 31, and China's below.

China: the same goods (0908 31)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 0908 31. 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
0908.31.00.10Unground endangered wild cardamom未磨的濒危野生豆蔻3%MFN rate (no APTA concession on this line)3%9%0%QABEPRQ
0908.31.00.90Other cardamoms, unground未磨的其他豆蔻3%MFN rate (no APTA concession on this line)3%9%9%QABPRQ
  • 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

0908.31.00Unground cardamom

0908.31.00.10Unground endangered wild cardamom未磨的濒危野生豆蔻

Excluding cultivated不包括人工培植的

Unit
kg
MFN import duty
3%
Provisional import duty
None
General import duty
14%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
10 Oct 2026
Licences and certificates
  • QImported drugs clearance certificate进口药品通关单
  • 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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.GTIN
  • 3.CAS
  • 4.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
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0908310010101Unground endangered wild cardamom (excluding artificially cultivated) (unground cardamom for medicinal use)未磨的濒危野生豆蔻(不包括人工培植的)(药用未磨豆蔻)
  • 0908310010102Cardamoms, wild, endangered, not ground (excluding artificially propagated) (spices)未磨的濒危野生豆蔻(不包括人工培植的)(调味料)
0908.31.00.90Other cardamoms, unground未磨的其他豆蔻
Unit
kg
MFN import duty
3%
Provisional import duty
None
General import duty
14%
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
  • QImported drugs clearance certificate进口药品通关单
  • 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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.GTIN
  • 3.CAS
  • 4.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
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0908310090101Other cardamoms, neither crushed nor ground (medicinal unground cardamom)未磨的其他豆蔻(药用未磨豆蔻)
  • 0908310090102Other cardamoms, unground (spice)未磨的其他豆蔻(调味料)
0908.31.00.00Unground cardamom未磨的豆蔻Expired
Unit
kg
MFN import duty
3%
Provisional import duty
None
General import duty
14%
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
  • QImported drugs clearance certificate进口药品通关单
  • 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
  • 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.Processing method (unground, ground)加工方法(未磨、已磨)
  • 3.GTIN
  • 4.CAS
  • 5.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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 0908310000101Cardamoms, whole (medicinal whole cardamoms)未磨的豆蔻(药用未磨豆蔻)
  • 0908310000102Unground cardamoms (spice)未磨的豆蔻(调味料)

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

Previous0908 11Neither crushed nor groundOne level up0908Nutmeg, mace and cardamomsNext0908 32Crushed or ground

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.