Heading · Chapter 20 · Section IV, Prepared foodstuffs
HS 2008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
Preparations of vegetables, fruit, nuts or other parts of plants
- Customs duty
- 30% to 45%
- 27 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2.5% to 15%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
13 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 |
|---|---|---|---|---|
| 2008 11 00 | Ground-nuts | 30% | 5% | kg |
| 2008 19 | Other, including mixtures | 30% to 45% | 5% | kg |
| 2008 20 00 | Pineapples | 30% | 5% | kg |
| 2008 30 | Citrus fruit | 30% | 5% | kg |
| 2008 40 00 | Pears | 30% | 5% | kg |
| 2008 50 00 | Apricots | 30% | 5% | kg |
| 2008 60 00 | Cherries | 30% | 5% | kg |
| 2008 70 00 | Peaches, including nectarines | 30% | 5% | kg |
| 2008 80 00 | Strawberries | 30% | 5% | kg |
| 2008 91 00 | Palm hearts | 30% | 5% | kg |
| 2008 93 00 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) | 30% | 5% | kg |
| 2008 97 00 | Mixtures | 30% | 5% | kg |
| 2008 99 | Other | 30% | 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 27 tariff items: 30% to 45%. 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: 32 tariff items
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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 132 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits | 5% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included | 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: 33 tariff items
China: the same goods (2008)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 35 in force and 3 expired under 2008. 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 |
|---|---|---|---|---|---|---|
| 2008.11.10.00 | Canned shelled groundnuts花生米罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.11.20.00 | Roasted peanuts烘焙花生 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 2008.11.30.00 | Peanut butter花生酱 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.11.90.00 | Other groundnuts, not prepared with vinegar其他非用醋制作的花生 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.19.10.00 | Canned walnut kernels核桃仁罐头 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2008.19.20.00 | Other canned nuts其他果仁罐头 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2008.19.91.00 | Chestnut kernels栗仁 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 9% | ABRSPQ |
| 2008.19.92.00 | Sesame seeds芝麻 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 9% | ABRSPQ |
| 2008.19.99.10 | Other red pine nut kernels, otherwise prepared or preserved其他方法制作或保藏的红松子仁 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABERSPQ |
| 2008.19.99.90 | Prepared or preserved nuts and other seeds, n.e.s.未列名制作或保藏的坚果及其他子仁 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 9% | ABRSPQ |
| 2008.20.10.00 | Canned pineapples菠萝罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.20.90.00 | Other pineapples, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的其他菠萝 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRPQ |
| 2008.30.10.00 | Canned citrus fruit柑橘属水果罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.30.90.00 | Other fruits of the genus Citrus, other than prepared with vinegar非用醋制作的其他柑橘属水果 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.40.10.00 | Canned pears梨罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.40.90.00 | Other pears, not prepared with vinegar非用醋制作的其他梨 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRPQ |
| 2008.50.00.00 | Apricots, not prepared with vinegar非用醋制作的杏 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.60.10.00 | Canned cherries, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的樱桃罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 2008.60.90.00 | Cherries, not prepared or preserved by vinegar, other than canned非用醋制作的樱桃,罐头除外 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.70.10.00 | Canned peaches, including canned nectarines桃罐头,包括油桃罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.70.90.00 | Other peaches, including nectarines, not prepared with vinegar非用醋制作的其他桃,包括油桃 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.80.00.00 | Strawberries, not prepared with vinegar非用醋制作的草莓 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.91.00.00 | Palm hearts, not prepared with vinegar非用醋制作的棕榈芯 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.93.00.00 | Cranberries, bilberries, other than prepared with vinegar非用醋制作的蔓越橘、越橘 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 9% | ABRSPQ |
| 2008.97.00.00 | Mixed fruit, not prepared with vinegar非用醋制作的什锦果实 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2008.99.10.00 | Canned lychees荔枝罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.99.20.00 | Canned longans龙眼罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.99.31.00 | Seasoned laver调味紫菜 | 13.8%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | ABPRS |
| 2008.99.32.00 | Salted kelp盐腌海带 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRSPQ |
| 2008.99.33.00 | Salted undaria pinnatifida盐腌裙带菜 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRSPQ |
| 2008.99.34.00 | Roasted laver烤紫菜 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | ABPRS |
| 2008.99.39.00 | Seaweeds and other algae products海草及其他藻类制品 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRSPQ |
| 2008.99.40.00 | Canned water chestnuts in clear water清水荸荠罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2008.99.50.00 | Ginger preparations姜制品 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABPQ |
| 2008.99.90.00 | Fruit and nuts, prepared or preserved, n.e.s.未列名制作或保藏的水果、坚果 | 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.
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
Previous2007Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matterOne level upChapter 20Preparations of vegetables, fruit, nuts or other parts of plantsNext2009Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
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.