Heading · Chapter 20 · Section IV, Prepared foodstuffs

HS 2004Preparations of vegetables, fruit, nuts or other parts of plants: other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

Customs duty
30% to 35%
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
2004 10 00Potatoes35%5%kg
2004 90 00Other vegetables and mixtures of vegetables30%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% to 35%. 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. 128Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20065%

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
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20060.15%—

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 (2004)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 2004. 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
2004.10.00.00Frozen potatoes, not prepared with vinegar非用醋制作的冷冻马铃薯5%MFN rate (no APTA concession on this line)5%13%9%ABRS
2004.90.00.20Frozen sour bamboo shoots, not prepared with vinegar非用醋制作的冷冻酸竹笋5%MFN rate (no APTA concession on this line)5%13%9%ABRS
2004.90.00.30Frozen aloe vera, other than prepared with vinegar非用醋制作的冷冻芦荟5%MFN rate (no APTA concession on this line)5%13%9%ABFERS
2004.90.00.40Frozen cactus plants, not prepared or preserved by vinegar非用醋制作的冷冻仙人掌植物5%MFN rate (no APTA concession on this line)5%13%9%ABFERS
2004.90.00.90Other frozen vegetables, other than prepared with vinegar非用醋制作的其他冷冻蔬菜5%MFN rate (no APTA concession on this line)5%13%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.

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

Previous2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acidOne level upChapter 20Preparations of vegetables, fruit, nuts or other parts of plantsNext2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

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.