Tariff item · Chapter 20 · Section IV, Prepared foodstuffs

HS 2005 99 00Preparations of vegetables, fruit, nuts or other parts of plants: other

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

Customs duty: 30%; Tariff rate
GST now: 5%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 5%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	30%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
SAPTA	15%	Bangladesh, Bhutan, Maldives, Nepal
APTA	25.5%	Bangladesh, China, South Korea, Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI).

"*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], FSSAI Import license[911001]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of general notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction No.10/2022-Customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. (ii) on Import of clove stem:till such time standards for clove stem are notified, it may be considered for testing against safety parameters (Horizontal Standards) and volatile oil content on dry basis (Half the Value of Clove, I.E. Not Less Than 8.5 Percent By V/W) as per fssr2.9.6(1) which is applicable for cloves whole.*Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

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

Now 5%.
Until 21 September 2025 12%.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 129	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	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 item	Goods	Rate	Cap
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 2006	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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 2.4% of the FOB value, capped at Rs. 4.6 per kg, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2005 99, and China's below.

China: the same goods (2005 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 2 expired under 2005 99. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
2005.99.20.00	Canned broad beans, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的蚕豆罐头	5%MFN rate (no APTA concession on this line)	5%	13%	13%	ABRS
2005.99.40.00	Preserved mustard tuber榨菜	5%MFN rate (no APTA concession on this line)	5%	13%	9%	ABRS
2005.99.50.00	Salted fern咸蕨菜	5%MFN rate (no APTA concession on this line)	5%	13%	9%	ABRS
2005.99.60.00	Salted shallots咸荞头	5%MFN rate (no APTA concession on this line)	5%	13%	9%	ABRS
2005.99.91.00	Other vegetables and mixtures of vegetables, canned其他蔬菜及什锦蔬菜罐头	5%MFN rate (no APTA concession on this line)	5%	13%	13%	ABRS
2005.99.99.10	Cacti, not prepared with vinegar非用醋制作的仙人掌	5%MFN rate (no APTA concession on this line)	5%	13%	9%	ABFERSPQ
2005.99.99.21	Aloe vera, not prepared with vinegar非用醋制作的翠叶芦荟	5%MFN rate (no APTA concession on this line)	5%	13%	9%	ABPRQS
2005.99.99.29	Other aloes, not prepared with vinegar非用醋制作的其他芦荟	5%MFN rate (no APTA concession on this line)	5%	13%	9%	ABFEPRQS
2005.99.99.90	Other vegetables and mixed vegetables, not prepared with vinegar非用醋制作的其他蔬菜及什锦蔬菜	5%MFN rate (no APTA concession on this line)	5%	13%	9%	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

2005.99.10

2005.99.10.00Canned water chestnuts in clear water清水马蹄罐头Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

2005.99.20Canned broad beans

2005.99.20.00Canned broad beans, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的蚕豆罐头

Unit: kg
MFN import duty: 5%
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

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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.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%
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: 12.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2005992000999Canned broad beans, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的蚕豆罐头

2005.99.40Prepared or preserved Zha Cai

2005.99.40.00Preserved mustard tuber榨菜

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.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%
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: 12.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2005994000999Preserved mustard tuber榨菜

2005.99.50Prepared or preserved salted fern

2005.99.50.00Salted fern咸蕨菜

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.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%
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: 12.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2005995000999Salted fern咸蕨菜

2005.99.60Salted rakkyo, prepared or preserved

2005.99.60.00Salted shallots咸荞头

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.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%
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: 12.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2005996000999Salted rakkyo咸荞(藠)头

2005.99.91Other prepared or preserved vegetables, not frozen, other than by vinegar or acetic acid

2005.99.91.00Other vegetables and mixtures of vegetables, canned其他蔬菜及什锦蔬菜罐头

Not prepared with vinegar非用醋制作

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
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

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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
South Korea: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Japan: 19%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

2005999100101Other preserved or prepared vegetables, not in vinegar or acetic acid (rakkyo preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(荞头罐头)
2005999100102Other preserved or prepared vegetables (not prepared by vinegar or acetic acid) (other bulb vegetable preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他鳞茎类罐头)
2005999100103Other preserved or prepared vegetables (not prepared by vinegar or acetic acid) (braised kohlrabi preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(红焖大头菜罐头)
2005999100104Other preserved or prepared vegetables and mixtures of vegetables (not prepared by vinegar) (other Brassica genus canned)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他芸苔属类罐头)
2005999100105Other preserved or prepared vegetables, not in vinegar or acetic acid (coriander heart)其他蔬菜及什锦蔬菜罐头(非用醋制作)(香菜心罐头)
2005999100106Other preserved or prepared vegetables, not in vinegar or acetic acid (potherb mustard preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(雪菜罐头)
2005999100107Other preserved or prepared vegetables, not in vinegar or acetic acid (preserved olive vegetables)其他蔬菜及什锦蔬菜罐头(非用醋制作)(橄榄菜罐头)
2005999100108Other preserved or prepared vegetables (not prepared by vinegar or acetic acid) (other leaf vegetable preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他叶菜类罐头)
2005999100109Other preserved or prepared vegetables (not prepared by vinegar or acetic acid) (other fruit-vegetable preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他茄果类罐头)
2005999100110Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (canned delicious cucumber)其他蔬菜及什锦蔬菜罐头(非用醋制作)(美味黄瓜罐头)
2005999100111Other preserved or prepared vegetables, not in vinegar or acetic acid (bitter gourd preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(苦瓜罐头)
2005999100112Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (other gourds, preserved)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他瓜类罐头)
2005999100113Other preserved or prepared vegetables, not in vinegar or acetic acid (green kidney bean)其他蔬菜及什锦蔬菜罐头(非用醋制作)(青刀豆罐头)
2005999100114Other preserved or prepared vegetables, not in vinegar or acetic acid (kidney bean preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(芸豆罐头)
2005999100115Other preserved or prepared vegetables, not in vinegar or acetic acid (red bean preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(红豆罐头)
2005999100116Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (fermented beans, preserved)其他蔬菜及什锦蔬菜罐头(非用醋制作)(发酵豆类罐头)
2005999100117Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (other beans, preserved)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他豆类罐头)
2005999100118Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (other stems, preserved)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他茎类罐头)
2005999100119Other preserved or prepared vegetables, not in vinegar or acetic acid (carrot)其他蔬菜及什锦蔬菜罐头(非用醋制作)(胡萝卜罐头)
2005999100120Other preserved or prepared vegetables, not in vinegar or acetic acid (ginger, preserved or prepared)其他蔬菜及什锦蔬菜罐头(非用醋制作)(姜罐头)
2005999100121Other preserved or prepared vegetables, not in vinegar or acetic acid (sweet potato preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(地瓜罐头)
2005999100122Other preserved or prepared vegetables, not by vinegar or acetic acid (other preserved root vegetables and tubers)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他根茎类和薯芋类罐头)
2005999100123Other preserved or prepared vegetables, not in vinegar or acetic acid (lotus root preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(莲藕罐头)
2005999100124Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (canned lotus seeds in clear water)其他蔬菜及什锦蔬菜罐头(非用醋制作)(清水莲子罐头)
2005999100125Other preserved or prepared vegetables (not prepared by vinegar or acetic acid) (other aquatic vegetable preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他水生类罐头)
2005999100126Other preserved or prepared vegetables, not in vinegar or acetic acid (mung bean sprout)其他蔬菜及什锦蔬菜罐头(非用醋制作)(绿豆芽罐头)
2005999100127Other preserved or prepared vegetables, not in vinegar or acetic acid (soybean sprout)其他蔬菜及什锦蔬菜罐头(非用醋制作)(黄豆芽罐头)
2005999100128Other preserved or prepared vegetables (not prepared by vinegar or acetic acid) (other sprout preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他芽菜类罐头)
2005999100129Other preserved or prepared vegetables, not in vinegar or acetic acid (other perennial vegetable preserves)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他多年生蔬菜罐头)
2005999100130Other preserved or prepared vegetables, not in vinegar or acetic acid (preserved baby corn)其他蔬菜及什锦蔬菜罐头(非用醋制作)(玉米笋罐头)
2005999100131Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (canned 'Sixian Kaofu')其他蔬菜及什锦蔬菜罐头(非用醋制作)(四鲜烤夫罐头)
2005999100132Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (mixed vegetables, preserved)其他蔬菜及什锦蔬菜罐头(非用醋制作)(什锦蔬菜罐头)
2005999100133Other preserved vegetables and mixtures of vegetables (not prepared with vinegar) (other vegetables, preserved)其他蔬菜及什锦蔬菜罐头(非用醋制作)(其他蔬菜罐头)

2005.99.99Vegetables and mixtures of vegetables, not frozen, n.e.s., not prepared with vinegar

2005.99.99.10Cacti, not prepared with vinegar非用醋制作的仙人掌

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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
FEndangered species import permit濒危物种允许进口证明书
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
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 5%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

2005999910101Cactus, not prepared with vinegar (frozen cactus)非用醋制作的仙人掌(冷冻仙人掌)
2005999910102Cactus, not prepared with vinegar (dehydrated cactus)非用醋制作的仙人掌(脱水仙人掌)
2005999910103Cactus, not prepared with vinegar (pickled cactus)非用醋制作的仙人掌(腌渍仙人掌)

2005.99.99.21Aloe vera, not prepared with vinegar非用醋制作的翠叶芦荟

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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

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
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 5%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

2005999921101Aloe vera, prepared or preserved otherwise than by vinegar or acetic acid (frozen aloe vera)非用醋制作的翠叶芦荟(冷冻芦荟)
2005999921102Aloe vera, prepared or preserved otherwise than by vinegar or acetic acid (dehydrated aloe vera)非用醋制作的翠叶芦荟(脱水芦荟)
2005999921103Aloe vera, prepared or preserved otherwise than by vinegar or acetic acid (pickled aloe vera)非用醋制作的翠叶芦荟(腌渍芦荟)

2005.99.99.29Other aloes, not prepared with vinegar非用醋制作的其他芦荟

excluding Aloe vera翠叶芦荟除外

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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
FEndangered species import permit濒危物种允许进口证明书
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
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 5%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

2005999929101Other aloes, not prepared with vinegar (excl. Aloe barbadensis) (frozen aloe)非用醋制作的其他芦荟(翠叶芦荟除外)(冷冻芦荟)
2005999929102Other aloes, not prepared with vinegar (excl. Aloe barbadensis) (dehydrated aloe)非用醋制作的其他芦荟(翠叶芦荟除外)(脱水芦荟)
2005999929103Other aloes, not prepared with vinegar (excl. Aloe barbadensis) (pickled aloe)非用醋制作的其他芦荟(翠叶芦荟除外)(腌渍芦荟)

2005.99.99.90Other vegetables and mixed vegetables, not prepared with vinegar非用醋制作的其他蔬菜及什锦蔬菜

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
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
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加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 5%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

2005999990999Other vegetables and mixed vegetables, not prepared with vinegar非用醋制作的其他蔬菜及什锦蔬菜

2005.99.99.20Aloe, not prepared with vinegar非用醋制作的芦荟Expired

Unit: kg
MFN import duty: 5%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%/13%
Updated by China: 19 Sep 2022

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
FEndangered species import permit濒危物种允许进口证明书
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
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.Processing method加工方法
3.Preservation method (not frozen, etc.)保存方法(未冷冻等)
4.Ingredient content成分含量
5.Packing specifications包装规格
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 5%
Iceland: 0%
Australia: 0%
South Korea: 15%
Georgia: 0%
Mauritius: 15%

RCEP rates

Australia: 23.8%
Brunei: 23.8%
Cambodia: 23.8%
Laos: 23.8%
Malaysia: 23.8%
New Zealand: 23.8%
Singapore: 23.8%
Thailand: 23.8%
Vietnam: 23.8%

CIQ codes

2005999920101Aloe vera, not prepared with vinegar (frozen aloe vera)非用醋制作的芦荟(冷冻芦荟)
2005999920102Aloe (dehydrated aloe), not prepared with vinegar非用醋制作的芦荟(脱水芦荟)
2005999920103Aloe (pickled aloe), not prepared with vinegar非用醋制作的芦荟(腌渍芦荟)

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

Previous2005 91 00Bamboo shoots One level up2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 Next2006 00 00Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.