Heading · Chapter 08 · Section II, Vegetable products
HS 0805Citrus fruit, fresh or dried
Edible fruit and nuts; peel of citrus fruit or melons
- Customs duty
- 25% to 30%
- 7 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5.5% to 15%
- On Indian goods
Codes under this heading
7 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 |
|---|---|---|---|---|
| 0805 10 00 | Oranges | 30% | 0% or 5% | kg |
| 0805 21 00 | Mandarins (including tangerines and satsumas) | 30% | 0% or 5% | kg |
| 0805 22 00 | Clementines | 30% | 0% or 5% | kg |
| 0805 29 00 | Other | 30% | 0% or 5% | kg |
| 0805 40 00 | Grapefruit and pomelos | 25% | 0% or 5% | kg |
| 0805 50 00 | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | 30% | 0% or 5% | kg |
| 0805 90 00 | Other | 30% | 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 7 tariff items: 25% to 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: 7 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. 48 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 27 | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried | 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 |
|---|---|---|---|
| 0805 | Citrus fruit, fresh or dried | 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: 7 tariff items
China: the same goods (0805)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 4 expired under 0805. 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 |
|---|---|---|---|---|---|---|
| 0805.10.00.00 | Fresh or dried oranges鲜或干的橙 | 11%MFN rate (no APTA concession on this line) | 11% | 9% | 9% | ABRSPQ |
| 0805.21.10.00 | Fresh or dried ponkan鲜或干的蕉柑 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0805.21.90.00 | Fresh or dried mandarins鲜或干的柑橘 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0805.22.00.00 | Fresh or dried clementines鲜或干的克里曼丁橘 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0805.29.00.00 | Fresh or dried wilkings and similar citrus hybrids鲜或干的韦尔金橘及其他类似的杂交柑橘 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0805.40.00.90 | Dried grapefruits and pomelos干的葡萄柚及柚 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0805.50.00.00 | Fresh or dried lemons and limes鲜或干的柠檬及酸橙 | 5.5%APTA rate, with an APTA certificate of origin | 11% | 9% | 9% | ABRSPQ |
| 0805.90.00.00 | Other fresh or dried citrus fruit鲜或干的其他柑橘属水果 | 15%APTA rate, with an APTA certificate of origin | 30% | 9% | 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
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.