Tariff item · Chapter 21 · Section IV, Prepared foodstuffs
HS 2103 90 40Mixed, condiments and mixed seasoning
Miscellaneous edible preparations › Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard
- Customs duty
- 30%
- Tariff rate
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10.4% to 12%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| 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
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| 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–Japan CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Korea CEPA | 5% | South Korea |
| SAFTA | 5% | Sri Lanka |
| India–Chile PTA | 15% | Chile |
| APTA | 21% | 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. *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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 139 | All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings | 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 |
|---|---|---|---|
| 2103 | Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | 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): 1.3% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- Spices Board (SPICES): a clearance or certificate before export, under Spices Board Act, 1986 and Spices Board Rules 1987.
* CUSTOMS AUTHORITIES MAY PERMIT EXPORTS OF SPICES AND SPICE PRODUCTS ONLY WITH THE CLEARED ANALYTICAL REPORT/ NOC/ SAMPLE DRAWN CERTIFICATE/ UNDERTAKING (AS APPLICABLE) FROM SPICES BOARD FOR THE SPECIFIED COUNTRIES AS PER THE CIRCULAR NO. 20/2020 DATED 31-12-2020 ISSUED BY SPICES BOARD, KOCHI.* 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 2103 90, and China's below.
China: the same goods (2103 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 2103 90. 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 |
|---|---|---|---|---|---|---|
| 2103.90.10.00 | Monosodium glutamate (MSG)味精 | 10.4%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | ABRS |
| 2103.90.20.00 | Bitter wine别特酒 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | ABRS |
| 2103.90.90.00 | Other condiments and seasonings其他调味品 | 10.6%APTA rate, with an APTA certificate of origin | 12% | 13% | 9% | ABPRS |
- 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
2103.90.10Monosodium glutamate (MSG)
2103.90.10.00Monosodium glutamate (MSG)味精
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 130%
- 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.Ingredient content成分含量
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8.4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 9.6%
- Ecuador
- 9.6%
- Serbia
- 8.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 10.4%
RCEP rates
- Australia
- 18.4%
- Brunei
- 18.4%
- Cambodia
- 18.4%
- Laos
- 18.4%
- Malaysia
- 18.4%
- New Zealand
- 18.9%
- Singapore
- 18.4%
- Thailand
- 18.4%
- Vietnam
- 18.4%
- Indonesia
- 18.4%
- Philippines
- 18.4%
- Myanmar
- 18.4%
CIQ codes
- 2103901000999Monosodium glutamate (MSG)味精
2103.90.20Beetroot spirit, of an alcoholic strength by volume of 44.2%-49.2%, containing by weight 1.5%-6% spices, various ingredients and 4%-10% sugar
2103.90.20.00Bitter wine别特酒
Aromatic bitters, for cooking only, unfit for drinkingAromatic bitters,仅做烹饪用,不适于饮用
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 90%
- 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.Ingredient content (alcohol content, content of spices and various ingredients, and sugar content, etc.)成分含量(酒精含量、香料和各种配料含量及糖含量等)
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.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
- 8.4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 8.4%
- Ecuador
- 9.9%
- Serbia
- 8.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 15.8%
- Brunei
- 15.8%
- Cambodia
- 15.8%
- South Korea
- 15.8%
- Laos
- 15.8%
- Malaysia
- 15.8%
- New Zealand
- 16.8%
- Singapore
- 15.8%
- Thailand
- 15.8%
- Vietnam
- 15.8%
- Japan
- 16%
- Indonesia
- 15.8%
- Philippines
- 15.8%
- Myanmar
- 15.8%
CIQ codes
- 2103902000999Aromatic bitters (for culinary use only, unsuitable for drinking)别特酒(Aromaticbitters,仅做烹饪用,不适于饮用)
2103.90.90Sauces and preparations therefor; mixed condiments and mixed seasonings, n.e.s.
2103.90.90.00Other condiments and seasonings其他调味品
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 90%
- 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
- 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.Ingredient content成分含量
- 3.Packing specifications包装规格
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 18.4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8.4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 9.6%
- Ecuador
- 8.4%
- Serbia
- 8.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 10.6%
RCEP rates
- Australia
- 15.8%
- Brunei
- 15.8%
- Cambodia
- 15.8%
- Laos
- 15.8%
- Malaysia
- 15.8%
- New Zealand
- 16.8%
- Singapore
- 15.8%
- Thailand
- 15.8%
- Vietnam
- 15.8%
- Japan
- 16%
- Indonesia
- 15.8%
- Philippines
- 15.8%
- Myanmar
- 15.8%
CIQ codes
- 2103909000101Other condiments and seasonings (edible tea oil)其他调味品(食用茶油)
- 2103909000102Other condiments (Edible sesame oil)其他调味品(食用芝麻油)
- 2103909000103Other preparations for sauces; mixed condiments and mixed seasonings (edible mixed vegetable oil)其他调味品(食用植物调和油)
- 2103909000104Other condiments and seasoning preparations (seafood sauce)其他调味品(海鲜酱)
- 2103909000105Other condiments (Ready-to-eat salad dressing)其他调味品(即食沙律酱)
- 2103909000106Other condiments and seasoning (plum sauce)其他调味品(冰梅酱)
- 2103909000107Other condiments and seasoning (Chu Hou paste)其他调味品(柱侯酱)
- 2103909000108Other condiments and seasoning (spare rib sauce)其他调味品(排骨酱)
- 2103909000109Other condiments and seasoning (shacha sauce)其他调味品(沙茶酱)
- 2103909000110Other condiments and seasoning (satay sauce)其他调味品(沙爹酱)
- 2103909000111Other prepared condiments (doubanjiang)其他调味品(豆瓣酱)
- 2103909000112Other condiments and seasoning preparations (sweet and sour sauce)其他调味品(甜酸酱)
- 2103909000113Other prepared condiments (soybean paste)其他调味品(黄豆酱)
- 2103909000114Other condiments and seasoning (other sauces)其他调味品(其他酱)
- 2103909000115Other condiments and seasonings (fermented vinegars)其他调味品(酿造食醋)
- 2103909000116Other condiments and seasonings (prepared vinegars)其他调味品(配制食醋)
- 2103909000117Other condiments and seasoning preparations (white rice vinegar)其他调味品(白米醋)
- 2103909000118Other condiments and seasonings (Tianding sweet vinegar)其他调味品(添丁甜醋)
- 2103909000119Other condiments and seasoning preparations (apple vinegar)其他调味品(苹果醋)
- 2103909000120Other condiments and seasonings (Dahong Zhe vinegar)其他调味品(大红浙醋)
- 2103909000121Other condiments and seasonings (other vinegars)其他调味品(其他食醋)
- 2103909000122Other prepared condiments (seasoning agents)其他调味品(调味剂)
- 2103909000123Other condiments (chicken essence)其他调味品(鸡精)
- 2103909000124Other prepared condiments (umami powder)其他调味品(鲜味粉)
- 2103909000125Other prepared condiments (umami paste)其他调味品(鲜味膏)
- 2103909000126Other condiments (Other flavour enhancers)其他调味品(其他鲜味剂)
- 2103909000127Other condiments (Mixed seasonings)其他调味品(混合调味品)
- 2103909000128Other condiments (douchi)其他调味品(豆豉)
- 2103909000129Other condiments (ginger douchi)其他调味品(姜豉)
- 2103909000130Other condiments and seasoning (sand ginger powder)其他调味品(沙姜粉)
- 2103909000131Other condiments and seasoning (five-spice powder)其他调味品(五香粉)
- 2103909000132Other prepared condiments (sauces)其他调味品(调味汁)
- 2103909000133Other condiments and seasonings (other condiments and seasonings, not elsewhere specified)其他调味品(未列出的其他调味品)
- 2103909000134Other condiments and seasoning preparations (red bean paste)其他调味品(红豆馅)
- 2103909000135Other condiments and seasoning preparations (sesame paste)其他调味品(芝麻酱)
- 2103909000136Other condiments and seasoning (hazelnut paste)其他调味品(榛子酱)
- 2103909000137Other condiments and seasonings (almond paste)其他调味品(扁桃仁酱)
- 2103909000138Other condiments and seasonings (purées/pastes of other nuts and seeds)其他调味品(其他坚果及籽类的泥(酱))
- 2103909000139Other condiments (Seafood seasonings)其他调味品(水产调味品)
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 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 preferential tariff schedules (CBIC notifications)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
- 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.