Heading · Chapter 07 · Section II, Vegetable products

HS 0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

Edible vegetables and certain roots and tubers

Customs duty
30%
3 tariff items
GST now
0%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
13%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0704 10 00Cauliflowers and broccoli30%0%kg
0704 20 00Brussels sprouts30%0%kg
0704 90 00Other30%0%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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: 3 tariff items

GST

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

  • Now 0%.
  • Until 21 September 2025 0%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 30Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilledNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%2/2017-Central Tax (Rate)
From 22 Sep 20250%10/2025-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 itemGoodsRateCap
0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled0.15%—

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: 3 tariff items

China: the same goods (0704)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 0704. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0704.20.00.00Brussels sprouts, fresh or chilled鲜或冷藏的抱子甘蓝13%MFN rate (no APTA concession on this line)13%9%0%ABRSPQ
0704.90.10.00Fresh or chilled cabbages鲜或冷藏的卷心菜13%MFN rate (no APTA concession on this line)13%9%0%ABRSPQ
0704.90.90.01Fresh or chilled other cabbages鲜、冷其他甘蓝13%MFN rate (no APTA concession on this line)13%9%0%ABRSPQ
0704.90.90.90Fresh or chilled other edible brassicas鲜或冷藏的其他食用芥菜类蔬菜13%MFN rate (no APTA concession on this line)13%9%0%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

Previous0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilledOne level upChapter 07Edible vegetables and certain roots and tubersNext0705Lettuce (lactucasativa) and chicory (cichorium spp.), fresh or chilled

Sources

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.