Subheading · Chapter 20 · Section IV, Prepared foodstuffs

HS 2003 90Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: other

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 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
2003 90 10Truffles30%5%kg
2003 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 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 127Mushrooms and truffles, 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
2003Mushrooms and truffles, 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 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 2003 90, and China's below.

China: the same goods (2003 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force and 3 expired under 2003 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
2003.90.11.00Canned king oyster mushrooms, not prepared with vinegar非用醋制作的杏鲍菇罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2003.90.19.10Canned shiitake mushrooms, not prepared with vinegar非用醋制作的香菇罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2003.90.19.20Canned wild Tricholoma matsutake, not prepared with vinegar, endangered species非用醋制作的濒危野生口蘑罐头5%MFN rate (no APTA concession on this line)5%13%0%ABERS
2003.90.19.90Other canned mushrooms, other than prepared with vinegar非用醋制作的其他蘑菇罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2003.90.90.10Other shiitake mushrooms, not prepared with vinegar非用醋制作的其他香菇5%MFN rate (no APTA concession on this line)5%13%9%ABRSPQ
2003.90.90.20Other matsutake, not prepared with vinegar非用醋制作的其他松茸5%MFN rate (no APTA concession on this line)5%13%0%ABERSPQ
2003.90.90.90Other mushrooms, not prepared with vinegar非用醋制作的其他蘑菇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.

Every Chinese code in full

2003.90.10Other canned mushrooms

2003.90.10.10Canned shiitake mushrooms, not prepared with vinegar非用醋制作的香菇罐头Expired

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
1 Jan 2025
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
2.5%
Iceland
0%
Australia
0%
South Korea
5%
Georgia
0%
Mauritius
15%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
22.7%
CIQ codes
  • 2003901010999Canned shiitake mushrooms, not prepared with vinegar (prepared or preserved by methods other than with vinegar or acetic acid (non-agaric mushrooms))非用醋制作的香菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))
2003.90.10.20Canned matsutake, not prepared with vinegar非用醋制作的松茸罐头Expired

Prepared or preserved otherwise than by vinegar or acetic acid用醋或醋酸以外其他方法制作或保藏的

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
1 Jan 2025
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
2.5%
Iceland
0%
Australia
0%
South Korea
5%
Georgia
0%
Mauritius
15%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
22.7%
CIQ codes
  • 2003901020999Canned matsutake, not prepared with vinegar (prepared or preserved by methods other than with vinegar or acetic acid)非用醋制作的松茸罐头(用醋或醋酸以外其他方法制作或保藏的)
2003.90.10.90Other canned mushrooms, other than prepared with vinegar非用醋制作的其他蘑菇罐头Expired

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
1 Jan 2025
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
2.5%
Iceland
0%
Australia
0%
South Korea
5%
Georgia
0%
Mauritius
15%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
22.7%
CIQ codes
  • 2003901090101Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Pholiota nameko preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(滑子蘑罐头)
  • 2003901090102Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (lion's mane mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(猴头菇罐头)
  • 2003901090103Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (chanterelle preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(鸡油菌罐头)
  • 2003901090104Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (boletus preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(牛肝菌罐头)
  • 2003901090105Other preserved mushrooms, not prepared with vinegar or acetic acid (other than genus Agaricus) (Hypsizygus marmoreus canned)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(姬菇罐头)
  • 2003901090106Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (abalone mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(鲍鱼菇罐头)
  • 2003901090107Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Pleurotus ferulae preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(白灵菇罐头)
  • 2003901090108Other preserved mushrooms, not prepared with vinegar or acetic acid (other than genus Agaricus) (Pleurotus ostreatus canned)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(平菇罐头)
  • 2003901090109Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Agrocybe aegerita preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(茶树菇罐头)
  • 2003901090110Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (oyster mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(凤尾菇罐头)
  • 2003901090111Other canned mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms) (Canned maitake mushrooms)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(灰树花菇罐头)
  • 2003901090112Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (black fungus preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(黑木耳罐头)
  • 2003901090113Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Stropharia rugosoannulata preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(球盖菇罐头)
  • 2003901090114Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Coprinus comatus preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(鸡腿菇罐头)
  • 2003901090115Canned other mushrooms, not prepared with vinegar or acetic acid (matsutake)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(松茸罐头)
  • 2003901090116Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (mixed mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(什锦菇罐头)
  • 2003901090117Other preserved mushrooms, not prepared with vinegar or acetic acid (preserved by other means than vinegar or acetic acid (non-agaric mushrooms)) (Other canned mushrooms)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(其他蘑菇类罐头)
  • 2003901090118Other preserved mushrooms, not prepared with vinegar or acetic acid (preserved by other means than vinegar or acetic acid (non-agaric mushrooms)) (Other canned wood ear mushrooms)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(其他木耳类罐头)
  • 2003901090119Other preserved mushrooms, not prepared with vinegar or acetic acid (preserved by other means than vinegar or acetic acid (non-agaric mushrooms)) (Other canned edible fungi)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(其他食用菌罐头)

2003.90.11

2003.90.11.00Canned king oyster mushrooms, not prepared with vinegar非用醋制作的杏鲍菇罐头

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003901100999Pleurotus eryngii, prepared or preserved otherwise than by vinegar or acetic acid, in airtight containers (not mushrooms of the genus Agaricus)非用醋制作的杏鲍菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))

2003.90.19

2003.90.19.10Canned shiitake mushrooms, not prepared with vinegar非用醋制作的香菇罐头

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003901910999Canned shiitake mushrooms, not prepared with vinegar (prepared or preserved by methods other than with vinegar or acetic acid (non-agaric mushrooms))非用醋制作的香菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))
2003.90.19.20Canned wild Tricholoma matsutake, not prepared with vinegar, endangered species非用醋制作的濒危野生口蘑罐头

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
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
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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003901920999Canned wild endangered porcini mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (excl. cultivated)非用醋制作的濒危野生口蘑罐头(用醋或醋酸以外其他方法制作或保藏的,不包括人工培植的)
2003.90.19.90Other canned mushrooms, other than prepared with vinegar非用醋制作的其他蘑菇罐头

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
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
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003901990101Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Pholiota nameko preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(滑子蘑罐头)
  • 2003901990102Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (lion's mane mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(猴头菇罐头)
  • 2003901990103Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (chanterelle preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(鸡油菌罐头)
  • 2003901990104Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (boletus preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(牛肝菌罐头)
  • 2003901990105Other preserved mushrooms, not prepared with vinegar or acetic acid (other than genus Agaricus) (Hypsizygus marmoreus canned)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(姬菇罐头)
  • 2003901990106Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (abalone mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(鲍鱼菇罐头)
  • 2003901990107Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Pleurotus ferulae preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(白灵菇罐头)
  • 2003901990108Other preserved mushrooms, not prepared with vinegar or acetic acid (other than genus Agaricus) (Pleurotus ostreatus canned)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(平菇罐头)
  • 2003901990109Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Agrocybe aegerita preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(茶树菇罐头)
  • 2003901990110Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (oyster mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(凤尾菇罐头)
  • 2003901990111Other canned mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms) (Canned maitake mushrooms)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(灰树花菇罐头)
  • 2003901990112Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (black fungus preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(黑木耳罐头)
  • 2003901990113Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Stropharia rugosoannulata preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(球盖菇罐头)
  • 2003901990114Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (Coprinus comatus preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(鸡腿菇罐头)
  • 2003901990115Canned other mushrooms, not prepared with vinegar or acetic acid (matsutake)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(松茸罐头)
  • 2003901990116Other preserved mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (non-agaric mushrooms)) (mixed mushroom preserves)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(什锦菇罐头)
  • 2003901990117Other preserved mushrooms, not prepared with vinegar or acetic acid (preserved by other means than vinegar or acetic acid (non-agaric mushrooms)) (Other canned mushrooms)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(其他蘑菇类罐头)
  • 2003901990118Other preserved mushrooms, not prepared with vinegar or acetic acid (preserved by other means than vinegar or acetic acid (non-agaric mushrooms)) (Other canned wood ear mushrooms)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(其他木耳类罐头)
  • 2003901990119Other preserved mushrooms, not prepared with vinegar or acetic acid (preserved by other means than vinegar or acetic acid (non-agaric mushrooms)) (Other canned edible fungi)非用醋制作的其他蘑菇罐头(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(其他食用菌罐头)

2003.90.90Other prepared or preserved mushrooms and truffles

2003.90.90.10Other shiitake mushrooms, not prepared with vinegar非用醋制作的其他香菇

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
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
  • 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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003909010101Other shiitake mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (not of the genus Agaricus) (frozen)非用醋制作的其他香菇(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(冷冻香菇)
  • 2003909010102Other shiitake mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (not of the genus Agaricus) (dehydrated)非用醋制作的其他香菇(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(脱水香菇)
  • 2003909010103Other shiitake mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (not of the genus Agaricus) (pickled)非用醋制作的其他香菇(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(腌渍香菇)
2003.90.90.20Other matsutake, not prepared with vinegar非用醋制作的其他松茸

Prepared or preserved otherwise than by vinegar or acetic acid用醋或醋酸以外其他方法制作或保藏的

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 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
  • 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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003909020101Other matsutake, not prepared with vinegar (otherwise prepared or preserved) (frozen matsutake)非用醋制作的其他松茸(用醋或醋酸以外其他方法制作或保藏的)(冷冻松茸)
  • 2003909020102Other matsutake, not prepared with vinegar (otherwise prepared or preserved) (dehydrated matsutake)非用醋制作的其他松茸(用醋或醋酸以外其他方法制作或保藏的)(脱水松茸)
  • 2003909020103Other matsutake, not prepared with vinegar (otherwise prepared or preserved) (pickled matsutake)非用醋制作的其他松茸(用醋或醋酸以外其他方法制作或保藏的)(腌渍松茸)
2003.90.90.90Other mushrooms, not prepared with vinegar非用醋制作的其他蘑菇

Prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than genus Agaricus)用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇)

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
90%
Import VAT
13%
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
  • 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.Processing method加工方法
  • 3.Ingredient content成分含量
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 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
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
12.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
13.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2003909090101Other mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than of the genus Agaricus)) (frozen other mushrooms not of the genus Agaricus)非用醋制作的其他蘑菇(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(冷冻其他非伞菌属蘑菇)
  • 2003909090102Other mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than of the genus Agaricus)) (dehydrated other mushrooms not of the genus Agaricus)非用醋制作的其他蘑菇(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(脱水其他非伞菌属蘑菇)
  • 2003909090103Other mushrooms, not prepared with vinegar (prepared or preserved otherwise than by vinegar or acetic acid (mushrooms other than of the genus Agaricus)) (pickled other mushrooms not of the genus Agaricus)非用醋制作的其他蘑菇(用醋或醋酸以外其他方法制作或保藏的(非伞菌属蘑菇))(腌渍其他非伞菌属蘑菇)

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

Previous1905 90OtherOne level up2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acidNext2007 99Other

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.