Subheading · Chapter 09 · Section II, Vegetable products

HS 0902 20Tea, whether or not flavoured: other green tea (not fermented)

Coffee, tea, mate and spices

Customs duty
100%
5 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
7.5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

5 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
0902 20 10Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg.100%0% or 5%kg
0902 20 20Green tea in bulk100%0% or 5%kg
0902 20 30Green tea agglomerated in forms such as ball, brick and tablets100%0% or 5%kg
0902 20 40Green tea waste100%0% or 5%kg
0902 20 90Other100%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 5 tariff items: 100%. 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: 5 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% or 5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 58Unprocessed green leaves of teaNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 34Tea, whether or not flavoured [other than unprocessed green leaves of tea]5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56All goods of seed qualityNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil under notification 27/2011-Customs, S.No. 2 (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is Rs. 5 per kilogram.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0902Tea, whether or not flavoured——
090201Tea in consumer packs/OTS can including tea bags0.7%—
090299Others0.15%—

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: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0902 20, and China's below.

China: the same goods (0902 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 0902 20. 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
0902.20.11.00Jasmine tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的茉莉花茶7.5%APTA rate, with an APTA certificate of origin15%9%9%ABRS
0902.20.19.00Other scented tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他花茶7.5%APTA rate, with an APTA certificate of origin15%9%9%ABRS
0902.20.20.00White tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的白茶7.5%APTA rate, with an APTA certificate of origin15%9%9%ABRS
0902.20.90.00Other green tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他绿茶7.5%APTA rate, with an APTA certificate of origin15%9%9%ABRS
  • 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

0902.20.10Scented tea

0902.20.10.00Scented tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的花茶Expired
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
4 Jan 2023
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.5%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
CIQ codes
  • 0902201000999Flower tea, unfermented, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的花茶(未发酵的,净重指内包装)

0902.20.11Jasmine tea, in immediate packings of a net weight > 3 kg

0902.20.11.00Jasmine tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的茉莉花茶
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
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
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
0%
Serbia
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
7.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0902201100999Jasmine tea, unfermented, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的茉莉花茶(未发酵的,净重指内包装)

0902.20.19Other flower tea, in immediate packings of a net weight > 3 kg

0902.20.19.00Other scented tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他花茶
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
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
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
0%
Serbia
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
7.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0902201900999Other flower tea, unfermented, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他花茶(未发酵的,净重指内包装)

0902.20.20White tea, in immediate packings of a net weight > 3 kg

0902.20.20.00White tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的白茶
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
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
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
0%
Serbia
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
7.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0902202000999White tea (unfermented), in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的白茶(未发酵的,净重指内包装)

0902.20.90Other green tea (unfermented), in immediate packings of a net weight exceeding 3 kg

0902.20.90.00Other green tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他绿茶

Unfermented, net weight refers to inner packaging未发酵的,净重指内包装

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
100%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
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
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Method of preparation or preservation (unfermented, semi-fermented, fermented)制作或保存方法(未发酵、半发酵、发酵)
  • 3.Net weight per inner package内包装每件净重
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
0%
Serbia
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
7.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0902209000101Other green tea, unfermented, in immediate packings of >3 kg net weight (green tea)每件净重超过3千克的其他绿茶(未发酵的,净重指内包装)(绿茶)
  • 0902209000102Other green tea, unfermented, in immediate packings of >3 kg net weight (white tea)每件净重超过3千克的其他绿茶(未发酵的,净重指内包装)(白茶)
  • 0902209000103Other green tea (unfermented), net weight per immediate packing > 3 kg (Matcha)每件净重〉3千克其他绿茶(未发酵的,净重指内包装)〔抹茶〕

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

Previous0902 10Green tea (not fermented) in immediate packings of a content not exceeding 3 kgOne level up0902Tea, whether or not flavouredNext0902 30Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.

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.