Subheading · Chapter 20 · Section IV, Prepared foodstuffs
HS 2007 99Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter: other
Preparations of vegetables, fruit, nuts or other parts of plants
- Customs duty
- 30%
- 5 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2.5%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 2007 99 10 | Mango | 30% | 5% | kg |
| 2007 99 20 | Guava | 30% | 5% | kg |
| 2007 99 30 | Pine apple | 30% | 5% | kg |
| 2007 99 40 | Apple | 30% | 5% | kg |
| 2007 99 90 | 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 5 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: 5 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. 131 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 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 |
|---|---|---|---|
| 2007 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | 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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2007 99, and China's below.
China: the same goods (2007 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2007 99. 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 |
|---|---|---|---|---|---|---|
| 2007.99.10.00 | Other cooked jams and jellies其他烹煮的果酱、果冻罐头 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRS |
| 2007.99.90.00 | Other cooked jams, jellies其他烹煮的果酱、果冻 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | 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
2007.99.10Jams, fruit jellies, marmalades, fruit purée and fruit pastes, of non-citrus fruit, in airtight containers
2007.99.10.00Other cooked jams and jellies其他烹煮的果酱、果冻罐头
Including fruit purées, fruit pastes包括果泥、果膏
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 80%
- 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.Method of processing (cooking)加工方法(烹煮)
- 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%
- Pakistan
- 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%
- Asia-Pacific (APTA)
- 2.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2007991000101Other cooked jams, fruit jellies (incl. fruit purees, fruit pastes) (Mixed jam, canned)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(什锦果酱罐头)
- 2007991000102Other cooked jams, jellies in cans (including fruit purée, fruit paste) (Apricot jam in cans)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(杏酱罐头)
- 2007991000103Other cooked jams, fruit jellies (incl. fruit purees, fruit pastes) (canned pineapple jam)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(菠萝酱罐头)
- 2007991000104Other cooked jams, jellies, preserved in cans (incl. fruit purée, fruit pastes) (canned apple sauce)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(苹果酱罐头)
- 2007991000105Other cooked jams, fruit jellies (incl. fruit purees, fruit pastes) (canned watermelon jam)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(西瓜酱罐头)
- 2007991000106Other cooked jams, fruit jellies (incl. fruit purees, fruit pastes) (Kiwi jam, canned)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(猕猴桃酱罐头)
- 2007991000107Other cooked jams, fruit jellies (incl. fruit purees, fruit pastes) (Other jam, canned)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(其他果酱罐头)
- 2007991000108Other cooked jams, jellies in cans (including fruit purée, fruit paste) (Jelly in cans)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(果冻罐头)
- 2007991000109Other jams, fruit jellies, marmalades, fruit or nut purées and fruit or nut pastes, being cooked preparations (canned complementary food for infants and young children)其他烹煮的果酱、果冻罐头(包括果泥、果膏)(婴幼儿罐装辅助食品)
2007.99.90Jams, jellies, marmalades, purees and pastes of other non-citrus fruit
2007.99.90.00Other cooked jams, jellies其他烹煮的果酱、果冻
Including fruit purées, fruit pastes包括果泥、果膏
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 80%
- 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.Method of processing (cooking)加工方法(烹煮)
- 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%
- Pakistan
- 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
- 3.5%
- Ecuador
- 4.1%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 2.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2007999000201Other cooked jams, jellies (incl. fruit purees, fruit pastes) (non-canned jams)其他烹煮的果酱、果冻(包括果泥、果膏)(非罐头工艺生产的果酱)
- 2007999000999Other cooked jams, fruit jellies (incl. fruit purees, fruit pastes) (preserved fruit)其他烹煮的果酱、果冻(包括果泥、果膏)(果脯)
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.