Heading · Chapter 21 · Section IV, Prepared foodstuffs
HS 2106Food preparations not elsewhere specified or included
Miscellaneous edible preparations
- Customs duty
- 40% to 150%
- 13 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Mostly Free
- Prohibited: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 18.4%
- On Indian goods
Codes under this heading
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 |
|---|---|---|---|---|
| 2106 10 00 | Protein concentrates and textured protein substances | 40% | 0% or 5% | kg |
| 2106 90 | Other | 150% | 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 13 tariff items: 40% to 150%. 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: 13 tariff items
- Prohibited: 1 tariff item
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%, 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 100 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 102 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 142 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 145 | Food preparations not elsewhere specified or included [other than pan masala] | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5%, 12% or 18% | 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. 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 |
|---|---|---|---|
| 2106 | Food preparations 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: 14 tariff items
China: the same goods (2106)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 2 expired under 2106. 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 |
|---|---|---|---|---|---|---|
| 2106.10.00.00 | Protein concentrates and texturised protein substances浓缩蛋白质及人造蛋白物质 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | ABRS |
| 2106.90.20.00 | Compound alcoholic preparations for the manufacture of beverages制造饮料用的复合酒精制品 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | ABRS |
| 2106.90.30.10 | Royal jelly preparations containing endangered plant ingredients含濒危植物成分的蜂王浆制剂 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 0% | ABFERS |
| 2106.90.30.90 | Other royal jelly preparations其他蜂王浆制剂 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | ABRS |
| 2106.90.40.00 | Coconut milk椰浆 | 9%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABRSPQ |
| 2106.90.50.10 | Seal oil capsules, of endangered species濒危海豹油胶囊 | 4.6%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABEFRS |
| 2106.90.50.90 | Other seal oil capsules其他海豹油胶囊 | 4.6%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2106.90.61.00 | Aqueous solutions of cane or beet sugar, containing added flavouring or colouring matter含香料或着色剂的甘蔗糖或甜菜糖水溶液 | 18.4%APTA rate, with an APTA certificate of origin | 20% | 13% | 13% | ABRS |
| 2106.90.62.00 | Simple solid mixtures of cane sugar, beet sugar and other food ingredients, with sucrose content > 50%蔗糖含量超过50%的甘蔗糖、甜菜糖与其他食品原料的简单固体混合物 | 18.4%APTA rate, with an APTA certificate of origin | 20% | 13% | 13% | ABRS |
| 2106.90.90.01 | Special infant formulae: lactose-free or low-lactose formulae, partially hydrolyzed protein formulae, extensively hydrolyzed protein or amino acid formulae, premature/low birth weight infant formulae, amino acid metabolism disorder formulae, human milk fortifiers无乳糖配方或低乳糖配方、乳蛋白部分水解配方、乳蛋白深度水解配方或氨基酸配方、早产/低出生体重婴儿配方、氨基酸代谢障碍配方、母乳营养补充剂特殊婴幼儿配方食品 | 0%China's provisional rate, lower than MFN | 12% | 13% | 13% | ABRS |
| 2106.90.90.11 | Capsules containing chondroitin from endangered fish含濒危鱼软骨素胶囊 | 11%APTA rate, with an APTA certificate of origin | 12% | 13% | 0% | ABEFRS |
| 2106.90.90.19 | Other food preparations n.e.s. containing endangered animal or plant ingredients含濒危动植物成份的其他编号未列名食品 | 11%APTA rate, with an APTA certificate of origin | 12% | 13% | 0% | ABEFRS |
| 2106.90.90.90 | Other food preparations not elsewhere specified or included其他编号未列名的食品 | 11%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.
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.