Subheading · Chapter 09 · Section II, Vegetable products
HS 0902 40Tea, whether or not flavoured: other black tea (fermented) and other partly fermented tea
Coffee, tea, mate and spices
- Customs duty
- 100%
- 7 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
Codes under this subheading
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 |
|---|---|---|---|---|
| 0902 40 10 | Content exceeding 3 kg. but not exceeding 20 kg. | 100% | 0% or 5% | kg |
| 0902 40 20 | Black tea, leaf in bulk | 100% | 0% or 5% | kg |
| 0902 40 30 | Black tea, dust in bulk | 100% | 0% or 5% | kg |
| 0902 40 40 | Tea bags | 100% | 0% or 5% | kg |
| 0902 40 50 | Black tea, agglomerated in forms such as ball, brick and tablets | 100% | 0% or 5% | kg |
| 0902 40 60 | Black tea, waste | 100% | 0% or 5% | kg |
| 0902 40 90 | 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 7 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: 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% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 58 | Unprocessed green leaves of tea | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 34 | Tea, whether or not flavoured [other than unprocessed green leaves of tea] | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56 | All goods of seed quality | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 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 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0902 | Tea, whether or not flavoured | — | — |
| 090201 | Tea in consumer packs/OTS can including tea bags | 0.7% | — |
| 090299 | Others | 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0902 40, and China's below.
China: the same goods (0902 40)
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 40. 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 |
|---|---|---|---|---|---|---|
| 0902.40.10.00 | Oolong tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的乌龙茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.31.00 | Pu-erh tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的普洱茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.39.00 | Other black tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他黑茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | ABRS |
| 0902.40.90.00 | Black tea红茶 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 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
0902.40.10Oolong tea, in immediate packings of a net weight exceeding 3 kg
0902.40.10.00Oolong tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的乌龙茶
Net weight refers to inner packaging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
- 9%
- 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
- 0902401000999Oolong tea, of a net weight exceeding 3 kg per piece (net weight refers to inner packing)每件净重超过3千克的乌龙茶(净重指内包装)
0902.40.20
0902.40.20.00Pu-erh tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的普洱茶Expired
Net weight refers to inner packaging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
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 4 Jan 2021
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品牌
- 5.GTIN
- 6.CAS
CIQ codes
- 0902402000999Pu-erh tea, of a net weight exceeding 3 kg per piece (net weight refers to inner packing)每件净重超过3千克的普洱茶(净重指内包装)
0902.40.31Pu-erh tea (fermented), in immediate packings of a net weight exceeding 3 kg
0902.40.31.00Pu-erh tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的普洱茶
Net weight refers to inner packaging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%
- Mauritius
- 2.1%
- Maldives
- 9%
- 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
- 0902403100999Pu-erh tea (fermented), in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的普洱茶(熟茶)(净重指内包装)
0902.40.39Black tea (other than fermented Pu-erh tea), in immediate packings of a net weight exceeding 3 kg
0902.40.39.00Other black tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他黑茶
Net weight refers to inner packaging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%
- Mauritius
- 2.1%
- Maldives
- 9%
- Cambodia
- 0%
- Nicaragua
- 12%
- 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
- 0902403900999Other black tea, in immediate packings of a net weight exceeding 3 kg每件净重超过3千克的其他黑茶(净重指内包装)
0902.40.90Black tea & other partly fermented tea (excl. oolong & brick tea), in immediate packings of >3kg net weight
0902.40.90.00Black tea红茶
Including other partly fermented tea包括其他部分发酵茶
- 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%
- Mauritius
- 2.1%
- Maldives
- 9%
- Cambodia
- 0%
- Nicaragua
- 12%
- Ecuador
- 12.4%
- 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
- 0902409000999Black tea (in immediate packings of a net weight exceeding 3 kg) (including other partly fermented tea)红茶(内包装每件净重超过3千克)(包括其他部分发酵茶)
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
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.