Subheading · Chapter 17 · Section IV, Prepared foodstuffs
HS 1702 60Sugars and sugar confectionery: other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
- Customs duty
- 30%
- 2 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 30%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 1702 60 10 | In solid form | 30% | 0%, 5% or 18% | kg |
| 1702 60 90 | Other | 30% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 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: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 96 | (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre -packaged and labeled (ii) Khandsari Sugar, other than pre -packaged and labelled (iii) Rab,other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 106 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, Khandsari Sugar, Rab, pre-packaged and labelled | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 107 | Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 108 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; caramel | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 1 | Artificial honey, whether or not mixed with natural honey | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1702 60, and China's below.
China: the same goods (1702 60)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1702 60. 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 |
|---|---|---|---|---|---|---|
| 1702.60.00.00 | Other fructose and syrups其他果糖及糖浆 | 30%MFN rate (no APTA concession on this line) | 30% | 13% | 13% | BARS |
- 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
1702.60.00Fructose and fructose syrup, containing > 50% fructose, excluding invert sugar
1702.60.00.00Other fructose and syrups其他果糖及糖浆
Only fructose in dry state weighing 50% or more, excluding invert sugar仅指干燥果糖重量在50%以上的,转化糖除外
- 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
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- AInbound goods clearance (inspection and quarantine)入境货物通关单
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.Type (high fructose syrup, high fructose crystals, fructo-oligosaccharides, etc.)种类(高果糖浆、高果糖晶体、低聚酯果糖等)
- 3.Fructose content by weight, on a dry basis按重量计干燥状态的果糖含量
- 4.Use (edible, medicinal)用途(食用、医用)
- 5.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 1702600000101Other fructose and fructose syrup (containing > 50% by weight of dry fructose, excluding invert sugar) (rock sugar)其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)(冰糖)
- 1702600000102Other fructose and fructose syrup (containing > 50% by weight of dry fructose, excluding invert sugar) (syrup)其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)(糖浆)
- 1702600000103Other fructose and fructose syrup (containing in the dry state more than 50% by weight of fructose, excluding invert sugar) (other sugars)其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)(其他食糖)
- 1702600000104Other fructose and syrups (only those with >50% dry fructose by weight, excluding invert sugar) (synthetic sugar)其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)(合成糖)
- 1702600000105Other fructose and fructose syrup (containing in the dry state more than 50% by weight of fructose, excluding invert sugar) (other sugar confectionery)其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)(其他糖果)
- 1702600000106Other fructose and fructose syrup (containing in the dry state more than 50% by weight of fructose, excluding invert sugar) (fructo-oligosaccharides (food additives with no quarantine requirements))其他果糖及糖浆(仅指干燥果糖重量在50%以上的,转化糖除外)(低聚果糖(无检疫要求食品添加剂))
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.