Heading · Chapter 08 · Section II, Vegetable products
HS 0802Edible fruit and nuts; peel of citrus fruit or melons: other nuts, fresh or dried, whether or not shelled or peeled
- Customs duty
- 10% to 120%
- 20 tariff items; Some with a minimum per unit
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Mostly Free
- Prohibited: 4 items
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 25%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
17 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 |
|---|---|---|---|---|
| 0802 11 00 | In shell | Rs. 42 per kg. | 0% or 5% | kg |
| 0802 12 00 | Shelled | Rs. 120 per kg. | 0% or 5% | kg |
| 0802 21 00 | In shell | 30% | 0% or 5% | kg |
| 0802 22 00 | Shelled | 30% | 0% or 5% | kg |
| 0802 31 00 | In shell | 120% | 0% or 5% | kg |
| 0802 32 00 | Shelled | 100% | 0% or 5% | kg |
| 0802 41 00 | In shell | 30% | 0% or 5% | kg |
| 0802 42 00 | Shelled | 30% | 0% or 5% | kg |
| 0802 51 00 | In shell | 10% | 0% or 5% | kg |
| 0802 52 00 | Shelled | 10% | 0% or 5% | kg |
| 0802 61 00 | In shell | 30% | 0% or 5% | kg |
| 0802 62 00 | Shelled | 30% | 0% or 5% | kg |
| 0802 70 00 | Kola nuts (Cola Spp.) | 30% | 0% or 5% | kg |
| 0802 80 | Areca nuts | 100% | 0% or 5% | kg |
| 0802 91 00 | Pine nuts, in shell | 100% | 0% or 5% | kg |
| 0802 92 00 | Pine nuts, shelled | 100% | 0% or 5% | kg |
| 0802 99 00 | Other | 100% | 0% or 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 20 tariff items: 10% to 120%. 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: 17 tariff items
- Prohibited: 4 tariff items
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% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 45 | Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 23 | Dried areca nuts, whether or not shelled or peeled; Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts, chestnuts (singhada), Walnuts, whether or not shelled | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 24 | Chestnuts (singhada), dried whether or not shelled or peeled | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 42 | Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 25 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 12% | 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 |
|---|---|---|---|
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | 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: 21 tariff items
China: the same goods (0802)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 25 in force and 19 expired under 0802. 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 |
|---|---|---|---|---|---|---|
| 0802.11.00.00 | Fresh or dried unshelled almonds鲜或干的未去壳扁桃核 | 10%China's provisional rate, lower than MFN | 24% | 9% | 9% | ABRSPQ |
| 0802.12.00.00 | Almonds, shelled, fresh or dried鲜或干的去壳扁桃仁 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0802.21.00.00 | Hazelnuts, in shell, fresh or dried鲜或干的未去壳榛子 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRSPQ |
| 0802.22.00.00 | Hazelnuts, shelled, fresh or dried鲜或干的去壳榛子 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0802.31.00.00 | Walnuts, in shell, fresh or dried鲜或干的未去壳核桃 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRSPQ |
| 0802.32.00.00 | Walnuts, shelled, fresh or dried鲜或干的去壳核桃 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0802.41.10.00 | Chestnuts, in shell, fresh or dried鲜或干的未去壳板栗 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRSPQ |
| 0802.41.90.00 | Other chestnuts, in shell, fresh or dried鲜或干的未去壳其他栗子 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRSPQ |
| 0802.42.10.00 | Chestnuts, shelled, fresh or dried鲜或干去壳板栗 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRSPQ |
| 0802.42.90.00 | Fresh or dried shelled other chestnuts鲜或干的去壳其他栗子 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRSPQ |
| 0802.51.00.00 | Pistachios, unshelled, fresh or dried鲜或干的未去壳阿月浑子果 | 5%China's provisional rate, lower than MFN | 10% | 9% | 9% | ABRSPQ |
| 0802.52.00.00 | Pistachio nuts, shelled, fresh or dried鲜或干的去壳阿月浑子果 | 5%China's provisional rate, lower than MFN | 10% | 9% | 9% | ABRSPQ |
| 0802.61.10.00 | Macadamia nuts in shell, fresh or dried, for sowing鲜或干的种用未去壳马卡达姆坚果 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0802.61.90.00 | Fresh or dried other unshelled macadamia nuts鲜或干的其他未去壳马卡达姆坚果 | 12%China's provisional rate, lower than MFN | 24% | 9% | 9% | ABRSPQ |
| 0802.62.00.00 | Macadamia nuts, shelled, fresh or dried鲜或干的去壳马卡达姆坚果 | 12%China's provisional rate, lower than MFN | 24% | 9% | 9% | ABRSPQ |
| 0802.70.00.00 | Kola nuts, fresh or dried鲜或干的可乐果 | 24%MFN rate (no APTA concession on this line) | 24% | 9% | 9% | ABRSPQ |
| 0802.80.00.01 | Fresh areca nuts鲜的槟榔果 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0802.80.00.90 | Dried areca nuts干的槟榔果 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0802.91.00.11 | Wild red pine nuts, unshelled, fresh or dried鲜或干的未去壳野生红松子 | 10%China's provisional rate, lower than MFN | 24% | 9% | 9% | ABEPRQS |
| 0802.91.00.19 | Other red pine nuts, unshelled, fresh or dried鲜或干的未去壳其他红松子 | 10%China's provisional rate, lower than MFN | 24% | 9% | 9% | ABPRQS |
| 0802.92.00.11 | Wild red pine nuts, shelled, fresh or dried鲜或干的去壳野生红松子 | 10%China's provisional rate, lower than MFN | 25% | 9% | 9% | ABEPRQS |
| 0802.92.00.19 | Other red pine nuts, shelled, fresh or dried鲜或干的去壳其他红松子 | 10%China's provisional rate, lower than MFN | 25% | 9% | 9% | ABPRQS |
| 0802.99.10.00 | Fresh or dried ginkgo nuts鲜或干的白果 | 25%MFN rate (no APTA concession on this line) | 25% | 9% | 9% | ABRPQ |
| 0802.99.90.11 | Wild torreya nuts, fresh or dried鲜或干的野生榧子 | 24%MFN rate (no APTA concession on this line) | 24% | 9% | 9% | ABEPRQS |
| 0802.99.90.19 | Other torreya nuts, fresh or dried鲜或干的其他榧子 | 24%MFN rate (no APTA concession on this line) | 24% | 9% | 9% | ABPRQS |
- 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.