Heading · Chapter 20 · Section IV, Prepared foodstuffs
HS 2005Preparations of vegetables, fruit, nuts or other parts of plants: other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
- Customs duty
- 30%
- 10 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
10 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 |
|---|---|---|---|---|
| 2005 10 00 | Homogenised vegetables | 30% | 5% | kg |
| 2005 20 00 | Potatoes | 30% | 5% | kg |
| 2005 40 00 | Peas (pisum, sativum) | 30% | 5% | kg |
| 2005 51 00 | Beans, shelled | 30% | 5% | kg |
| 2005 59 00 | Other | 30% | 5% | kg |
| 2005 60 00 | Asparagus | 30% | 5% | kg |
| 2005 70 00 | Olives | 30% | 5% | kg |
| 2005 80 00 | Sweet corn (Zea mays var. saccharata) | 30% | 5% | kg |
| 2005 91 00 | Bamboo shoots | 30% | 5% | kg |
| 2005 99 00 | Other | 30% | 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 10 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: 10 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 129 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 2006 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 10 tariff items
China: the same goods (2005)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 24 in force and 10 expired under 2005. 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 |
|---|---|---|---|---|---|---|
| 2005.10.00.00 | Homogenized vegetables, not frozen, not prepared or preserved by vinegar非用醋制作的未冷冻均化蔬菜 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 2005.20.00.00 | Potatoes, not frozen, other than prepared with vinegar非用醋制作的未冷冻马铃薯 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.40.00.00 | Unfrozen peas, not prepared with vinegar非用醋制作的未冷冻豌豆 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.51.11.00 | Canned red bean paste, not prepared with vinegar非用醋制作的赤豆馅罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.51.19.00 | Other shelled cowpeas and kidney beans, canned, not prepared with vinegar其他非用醋制作的脱荚豇豆及菜豆罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.51.91.00 | Red bean paste, not prepared with vinegar, excluding canned非用醋制作的赤豆馅,罐头除外 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 2005.51.99.00 | Other shelled cowpeas and beans, not prepared with vinegar, other than canned非用醋制作的其他脱荚豇豆及菜豆,罐头除外 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.59.10.00 | Other canned cowpeas and kidney beans, not prepared with vinegar非用醋制作的其他豇豆及菜豆罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.59.90.00 | Other cowpeas and beans, not prepared or preserved by vinegar非用醋制作的其他豇豆及菜豆 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.60.10.00 | Asparagus, canned, not prepared or preserved by vinegar非用醋制作的芦笋罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.60.90.00 | Other asparagus, not prepared or preserved by vinegar非用醋制作的其他芦笋 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.70.00.00 | Olives, not frozen, other than prepared with vinegar非用醋制作的未冷冻油橄榄 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.80.00.00 | Sweet corn, not frozen, other than prepared with vinegar非用醋制作的未冷冻甜玉米 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 2005.91.10.00 | Canned bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的竹笋罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.91.90.00 | Other bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的其他竹笋 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABPRQS |
| 2005.99.20.00 | Canned broad beans, prepared or preserved otherwise than by vinegar or acetic acid非用醋制作的蚕豆罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.99.40.00 | Preserved mustard tuber榨菜 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRS |
| 2005.99.50.00 | Salted fern咸蕨菜 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRS |
| 2005.99.60.00 | Salted shallots咸荞头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRS |
| 2005.99.91.00 | Other vegetables and mixtures of vegetables, canned其他蔬菜及什锦蔬菜罐头 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRS |
| 2005.99.99.10 | Cacti, not prepared with vinegar非用醋制作的仙人掌 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABFERSPQ |
| 2005.99.99.21 | Aloe vera, not prepared with vinegar非用醋制作的翠叶芦荟 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABPRQS |
| 2005.99.99.29 | Other aloes, not prepared with vinegar非用醋制作的其他芦荟 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABFEPRQS |
| 2005.99.99.90 | Other vegetables and mixed vegetables, not prepared with vinegar非用醋制作的其他蔬菜及什锦蔬菜 | 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
Previous2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006One level upChapter 20Preparations of vegetables, fruit, nuts or other parts of plantsNext2006Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
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.