Heading · Chapter 20 · Section IV, Prepared foodstuffs

HS 2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

Preparations of vegetables, fruit, nuts or other parts of plants

Customs duty
30%
2 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

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
2002 10 00Tomatoes, whole or in pieces30%5%kg
2002 90 00Other30%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 19 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 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 126Tomatoes prepared or preserved otherwise than by vinegar or acetic acid5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%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
2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid0.15%—

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: 2 tariff items

China: the same goods (2002)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 2002. 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
2002.10.10.00Canned whole or sliced tomatoes, not prepared with vinegar非用醋制作的整个或切片番茄罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2002.10.90.00Other whole or sliced tomatoes, not prepared with vinegar非用醋制作的其他整个或切片番茄5%MFN rate (no APTA concession on this line)5%13%9%ABRPQ
2002.90.11.00Canned tomato paste, not exceeding 5 kg重量不超过5kg的番茄酱罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2002.90.19.00Canned tomato paste, weighing more than 5 kg重量大于5kg的番茄酱罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2002.90.90.00Crushed tomatoes, not prepared with vinegar非用醋制作的绞碎番茄5%MFN rate (no APTA concession on this line)5%13%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

Previous2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acidOne level upChapter 20Preparations of vegetables, fruit, nuts or other parts of plantsNext2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

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.