Subheading · Chapter 08 · Section II, Vegetable products

HS 0812 90Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption: other

Edible fruit and nuts; peel of citrus fruit or melons

Customs duty
30%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
25%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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
0812 90 10Mango slices in brine30%5%kg
0812 90 90Other30%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 2 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

GST

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

  • Now 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 30Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0812Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption0.15%—

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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0812 90, and China's below.

China: the same goods (0812 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 6 expired under 0812 90. 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
0812.90.00.60Ginkgo nuts, Korean pine nuts, Torreya nuts, and Xanthoceras sorbifolium nuts, provisionally preserved暂时保存的白果、红松子、榧子、翅果油树果25%MFN rate (no APTA concession on this line)25%9%9%ABEPQRS
0812.90.00.70Other endangered pine nuts, giant palm nuts, temporarily preserved暂时保存的其他濒危松子、巨籽棕果仁25%MFN rate (no APTA concession on this line)25%9%0%ABEFPQRS
0812.90.00.90Other fruits and nuts, provisionally preserved暂时保存的其他水果及坚果25%MFN rate (no APTA concession on this line)25%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.

Every Chinese code in full

0812.90.00Other provisionally preserved fruit and nuts

0812.90.00.60Ginkgo nuts, Korean pine nuts, Torreya nuts, and Xanthoceras sorbifolium nuts, provisionally preserved暂时保存的白果、红松子、榧子、翅果油树果

unsuitable for direct consumption, excluding cultivated不适于直接食用的,不包括人工培植的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
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
  • EEndangered species export permit濒危物种允许出口证明书
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、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.Fit for direct human consumption是否适于直接食用
  • 3.Preparation or preservation (in brine, sulphur dioxide gas, sulphurous water or)制作或保存方法(用盐水、二氧化硫气体、亚硫酸水或)
  • 4.GTIN
  • 5.CAS
  • 6.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
10%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
20%
Ecuador
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 0812900060101Ginkgo nuts, pine nuts (Pinus koraiensis), torreya nuts, and Xanthoceras sorbifolia nuts, provisionally preserved (unsuitable for direct consumption, excluding cultivated) (Ginkgo nuts)暂时保存的白果、红松子、榧子、翅果油树果(不适于直接食用的,不包括人工培植的)(白果)
  • 0812900060102Ginkgo nuts, Korean pine nuts, Torreya nuts, Pterocarya nuts, provisionally preserved (unsuitable for immediate consumption, excluding cultivated) (Korean pine nuts)暂时保存的白果、红松子、榧子、翅果油树果(不适于直接食用的,不包括人工培植的)(红松子)
  • 0812900060103Ginkgo nuts, pine nuts (Pinus koraiensis), torreya nuts, and Xanthoceras sorbifolia nuts, provisionally preserved (unsuitable for direct consumption, excluding cultivated) (Torreya nuts)暂时保存的白果、红松子、榧子、翅果油树果(不适于直接食用的,不包括人工培植的)(榧子)
  • 0812900060104Temporarily preserved ginkgo nuts, Korean pine nuts, torreya nuts, Xanthoceras sorbifolium nuts (unsuitable for direct consumption, excluding cultivated) (Xanthoceras sorbifolium nuts)暂时保存的白果、红松子、榧子、翅果油树果(不适于直接食用的,不包括人工培植的)(翅果油树果)
0812.90.00.70Other endangered pine nuts, giant palm nuts, temporarily preserved暂时保存的其他濒危松子、巨籽棕果仁

But not suitable for direct human consumption但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
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
  • EEndangered species export permit濒危物种允许出口证明书
  • FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、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.Fit for direct human consumption是否适于直接食用
  • 3.Preparation or preservation (in brine, sulphur dioxide gas, sulphurous water or)制作或保存方法(用盐水、二氧化硫气体、亚硫酸水或)
  • 4.GTIN
  • 5.CAS
  • 6.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
10%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
20%
Ecuador
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 0812900070101Other temporarily preserved endangered pine nuts, Lodoicea (sea coconut) kernels (unsuitable for direct consumption) (other endangered pine nuts)暂时保存的其他濒危松子、巨籽棕(海椰子)果仁(但不适于直接食用的)(其他濒危松子)
  • 0812900070102Other endangered pine nuts, Lodoicea maldivica (sea coconut) kernels, provisionally preserved (unsuitable for immediate consumption) (Lodoicea maldivica (sea coconut) kernels)暂时保存的其他濒危松子、巨籽棕(海椰子)果仁(但不适于直接食用的)(巨籽棕(海椰子)果仁)
0812.90.00.90Other fruits and nuts, provisionally preserved暂时保存的其他水果及坚果

But not suitable for direct human consumption但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Fit for direct human consumption是否适于直接食用
  • 3.Preparation or preservation (in brine, sulphur dioxide gas, sulphurous water or)制作或保存方法(用盐水、二氧化硫气体、亚硫酸水或)
  • 4.GTIN
  • 5.CAS
  • 6.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
10%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
20%
Ecuador
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Japan
19%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 0812900090101Other fruit and nuts provisionally preserved (but unsuitable for immediate consumption) (other fruit)暂时保存的其他水果及坚果(但不适于直接食用的)(其他水果)
0812.90.00.10Ginkgo nuts, provisionally preserved暂时保存的白果Expired

Treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption用二氧化硫气体,盐水等物质处理,但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
3 Jan 2022
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
  • EEndangered species export permit濒危物种允许出口证明书
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Fit for direct human consumption是否适于直接食用
  • 5.Method of preparation or preservation [in brine, sulphur dioxide gas, sulphurous water or other制作或保存方法[用盐水、二氧化硫气体、亚硫酸水或其
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
5%
Iceland
0%
Australia
0%
South Korea
16.2%
Georgia
0%
Mauritius
20%
CIQ codes
  • 0812900010999Temporarily preserved ginkgo nuts (treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption)暂时保存的白果(用二氧化硫气体,盐水等物质处理,但不适于直接食用的)
0812.90.00.21Pine nuts (Pinus koraiensis), provisionally preserved暂时保存的红松子Expired

Treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption用二氧化硫气体,盐水等物质处理,但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
3 Jan 2022
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
  • EEndangered species export permit濒危物种允许出口证明书
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Fit for direct human consumption是否适于直接食用
  • 5.Method of preparation or preservation [in brine, sulphur dioxide gas, sulphurous water or other制作或保存方法[用盐水、二氧化硫气体、亚硫酸水或其
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
5%
Iceland
0%
Australia
0%
South Korea
16.2%
Georgia
0%
Mauritius
20%
CIQ codes
  • 0812900021999Provisionally preserved pine nuts (treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption)暂时保存的红松子(用二氧化硫气体,盐水等物质处理,但不适于直接食用的)
0812.90.00.22Other endangered pine nuts, provisionally preserved暂时保存的其他濒危松子Expired

Treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption用二氧化硫气体,盐水等物质处理,但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
3 Jan 2022
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
  • EEndangered species export permit濒危物种允许出口证明书
  • FEndangered species import permit濒危物种允许进口证明书
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Fit for direct human consumption是否适于直接食用
  • 5.Method of preparation or preservation [in brine, sulphur dioxide gas, sulphurous water or other制作或保存方法[用盐水、二氧化硫气体、亚硫酸水或其
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
5%
Iceland
0%
Australia
0%
South Korea
16.2%
Georgia
0%
Mauritius
20%
CIQ codes
  • 0812900022999Other temporarily preserved endangered pine nuts (treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption)暂时保存的其他濒危松子(用二氧化硫气体,盐水等物质处理,但不适于直接食用的)
0812.90.00.30Torreya nuts, provisionally preserved暂时保存的榧子Expired

Treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption用二氧化硫气体,盐水等物质处理,但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
3 Jan 2022
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
  • EEndangered species export permit濒危物种允许出口证明书
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Fit for direct human consumption是否适于直接食用
  • 5.Method of preparation or preservation [in brine, sulphur dioxide gas, sulphurous water or other制作或保存方法[用盐水、二氧化硫气体、亚硫酸水或其
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
5%
Iceland
0%
Australia
0%
South Korea
16.2%
Georgia
0%
Mauritius
20%
CIQ codes
  • 0812900030999Temporarily preserved torreya nuts (treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption)暂时保存的榧子(用二氧化硫气体,盐水等物质处理,但不适于直接食用的)
0812.90.00.40Temporarily preserved fruits of wingnut trees暂时保存的翅果油树果Expired

Treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption用二氧化硫气体,盐水等物质处理,但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
3 Jan 2022
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
  • EEndangered species export permit濒危物种允许出口证明书
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Fit for direct human consumption是否适于直接食用
  • 5.Method of preparation or preservation [in brine, sulphur dioxide gas, sulphurous water or other制作或保存方法[用盐水、二氧化硫气体、亚硫酸水或其
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
5%
Iceland
0%
Australia
0%
South Korea
16.2%
Georgia
0%
Mauritius
20%
CIQ codes
  • 0812900040999Shea nuts, provisionally preserved (e.g., by sulphur dioxide gas or in brine, but unsuitable for immediate consumption)暂时保存的翅果油树果(用二氧化硫气体,盐水等物质处理,但不适于直接食用的)
0812.90.00.50Temporarily preserved Lodoicea maldivica (sea coconut) kernels暂时保存的巨籽棕(海椰子)果仁Expired

Treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption用二氧化硫气体,盐水等物质处理,但不适于直接食用的

Unit
kg
MFN import duty
25%
Provisional import duty
None
General import duty
80%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
3 Jan 2022
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
  • EEndangered species export permit濒危物种允许出口证明书
  • FEndangered species import permit濒危物种允许进口证明书
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Fit for direct human consumption是否适于直接食用
  • 5.Method of preparation or preservation [in brine, sulphur dioxide gas, sulphurous water or other制作或保存方法[用盐水、二氧化硫气体、亚硫酸水或其
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
5%
Iceland
0%
Australia
0%
South Korea
16.2%
Georgia
0%
Mauritius
20%
CIQ codes
  • 0812900050999Temporarily preserved kernels of Lodoicea maldivica (sea coconut) (treated with sulphur dioxide gas, brine or other substances, but unsuitable for direct consumption)暂时保存的巨籽棕(海椰子)果仁(用二氧化硫气体,盐水等物质处理,但不适于直接食用的)

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