Subheading · Chapter 12 · Section II, Vegetable products
HS 1202 42Shelled, whether or not broken
Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder › Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
- Customs duty
- 30%
- 3 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 15%
- 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 |
|---|---|---|---|---|
| 1202 42 10 | Kernels, H.P.S. | 30% | 0% or 5% | kg |
| 1202 42 20 | Kernels,other | 30% | 0% or 5% | kg |
| 1202 42 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 3 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: 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. 79 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 62 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality. | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 77 | All goods of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 60 | All goods other than of seed quality | 5% |
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. 9 (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. 1,500 per tonne.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | 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 1202 42, and China's below.
China: the same goods (1202 42)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1202 42. 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 |
|---|---|---|---|---|---|---|
| 1202.42.00.00 | Other shelled groundnuts, whether or not broken其他去壳花生,不论是否破碎 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 0% | ABRSPQ |
- 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
1202.42.00Other shelled groundnuts, whether or not broken
1202.42.00.00Other shelled groundnuts, whether or not broken其他去壳花生,不论是否破碎
Unroasted or uncooked未焙炒或未烹煮的
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 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.Method of preparation or preservation (unshelled, shelled, unroasted, uncooked)制作或保存方法(未去壳、去壳、未焙炒、未烹煮)
- 3.Whether for sowing是否种用
- 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%
- Mauritius
- 0%
- Maldives
- 9%
- Cambodia
- 0%
- Nicaragua
- 0%
- Hong Kong
- 0%
- Macao
- 0%
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
- 1202420000101Other shelled groundnuts, whether or not broken (not roasted or cooked), processed by extraction (other than sun-dried), pressing, cooking, roasting, freeze-drying, dehydrating, sugaring, fermenting, freezing (blanched and quick-frozen below -18°C), pickling, marinating, stir-frying, etc.其他去壳花生,不论是否破碎(未焙炒或未烹煮的)(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)
- 1202420000999Other shelled groundnuts, whether or not broken (not roasted or cooked) (other processes)其他去壳花生,不论是否破碎(未焙炒或未烹煮的)(其他工艺)
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.