Subheading · Chapter 20 · Section IV, Prepared foodstuffs

HS 2008 19Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: other, including mixtures

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

Customs duty
30% to 45%
5 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
2.5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

5 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
2008 19 10Cashew nut, roasted, salted or roasted and salted45%5%kg
2008 19 20Other roasted nuts and seeds30%5%kg
2008 19 30Other nuts, otherwise prepared or preserved30%5%kg
2008 19 40Other roasted and fried vegetable products30%5%kg
2008 19 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 5 tariff items: 30% to 45%. 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: 7 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. 132Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits5%

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
2008Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included0.15%—

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: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2008 19, and China's below.

China: the same goods (2008 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 1 expired under 2008 19. 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
2008.19.10.00Canned walnut kernels核桃仁罐头2.5%APTA rate, with an APTA certificate of origin5%13%13%ABRS
2008.19.20.00Other canned nuts其他果仁罐头2.5%APTA rate, with an APTA certificate of origin5%13%13%ABRS
2008.19.91.00Chestnut kernels栗仁2.5%APTA rate, with an APTA certificate of origin5%13%9%ABRSPQ
2008.19.92.00Sesame seeds芝麻2.5%APTA rate, with an APTA certificate of origin5%13%9%ABRSPQ
2008.19.99.10Other red pine nut kernels, otherwise prepared or preserved其他方法制作或保藏的红松子仁2.5%APTA rate, with an APTA certificate of origin5%13%0%ABERSPQ
2008.19.99.90Prepared or preserved nuts and other seeds, n.e.s.未列名制作或保藏的坚果及其他子仁2.5%APTA rate, with an APTA certificate of origin5%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

2008.19.10Canned walnut kernels

2008.19.10.00Canned walnut kernels核桃仁罐头
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 methods (cooking, frying, deep-frying, sugaring, steeping, osmosis, etc.)加工方法(烹煮、炒、炸、糖泡、浸渍、渗透等)
  • 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
10%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
3.5%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
2.5%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 2008191000999Canned walnut kernels核桃仁罐头

2008.19.20Other canned nuts

2008.19.20.00Other canned nuts其他果仁罐头
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 methods (cooking, frying, deep-frying, sugaring, steeping, osmosis, etc.)加工方法(烹煮、炒、炸、糖泡、浸渍、渗透等)
  • 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
1.5%
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
6.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.1%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2008192000999Other canned nuts其他果仁罐头

2008.19.90

2008.19.90.00Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

2008.19.91Other prepared or preserved chestnut kernels

2008.19.91.00Chestnut kernels栗仁

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
80%
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 methods (cooking, frying, deep-frying, sugaring, steeping, osmosis, etc.)加工方法(烹煮、炒、炸、糖泡、浸渍、渗透等)
  • 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
1.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
4%
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
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2008199100999Chestnut kernels (prepared or preserved otherwise than by vinegar or acetic acid)栗仁(用醋或醋酸以外其他方法制作或保藏的)

2008.19.92Other prepared or preserved sesame

2008.19.92.00Sesame seeds芝麻

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
80%
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 methods (cooking, frying, deep-frying, sugaring, steeping, osmosis, etc.)加工方法(烹煮、炒、炸、糖泡、浸渍、渗透等)
  • 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
1.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
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
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2008199200101Sesame (prepared or preserved otherwise than by vinegar or acetic acid) (canned sesame)芝麻(用醋或醋酸以外其他方法制作或保藏的)(芝麻罐头)
  • 2008199200102Sesame (prepared or preserved otherwise than by vinegar or acetic acid) (ready-to-eat sesame salad)芝麻(用醋或醋酸以外其他方法制作或保藏的)(即食芝麻沙律)
  • 2008199200103Sesame (prepared or preserved otherwise than by vinegar or acetic acid) (roasted sesame seeds)芝麻(用醋或醋酸以外其他方法制作或保藏的)(熟制芝麻炒货)
  • 2008199200104Sesame (prepared or preserved otherwise than by vinegar or acetic acid) (sesame paste)芝麻(用醋或醋酸以外其他方法制作或保藏的)(芝麻酱)

2008.19.99Prepared or preserved nuts and other seeds, n.e.s.

2008.19.99.10Other red pine nut kernels, otherwise prepared or preserved其他方法制作或保藏的红松子仁

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
80%
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 methods (cooking, frying, deep-frying, sugaring, steeping, osmosis, etc.)加工方法(烹煮、炒、炸、糖泡、浸渍、渗透等)
  • 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
1.5%
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
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2008199910101Other prepared or preserved pine nuts (prepared or preserved by methods other than with vinegar or acetic acid) (cooked Korean pine nuts)其他方法制作或保藏的红松子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制红松子仁)
  • 2008199910102Other prepared or preserved pine nuts (prepared or preserved by methods other than vinegar or acetic acid) (other roasted pine nuts)其他方法制作或保藏的红松子仁(用醋或醋酸以外其他方法制作或保藏的)(其他红松子仁炒货)
2008.19.99.90Prepared or preserved nuts and other seeds, n.e.s.未列名制作或保藏的坚果及其他子仁

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
80%
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 methods (cooking, frying, deep-frying, sugaring, steeping, osmosis, etc.)加工方法(烹煮、炒、炸、糖泡、浸渍、渗透等)
  • 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
1.5%
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
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2008199990101Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (canned almonds)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(杏仁罐头)
  • 2008199990102Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (canned ginkgo nuts)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(银杏罐头)
  • 2008199990103Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (canned chestnuts)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(板栗罐头)
  • 2008199990104Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (canned cashews)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(腰果罐头)
  • 2008199990105Nuts and other kernels, prepared or preserved, n.e.s. (prepared or preserved by methods other than with vinegar or acetic acid) (Other canned nuts)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(其他坚果罐头)
  • 2008199990106Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (prepared almonds)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制杏仁)
  • 2008199990107Prepared or preserved nuts and other kernels, n.e.s. (prepared or preserved by methods other than with vinegar or acetic acid) (prepared pistachios)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制开心果)
  • 2008199990108Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (prepared pine nuts)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制松子)
  • 2008199990109Nuts and other kernels, prepared or preserved, n.e.s. (prepared or preserved by methods other than with vinegar or acetic acid) (Cooked macadamia nuts)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制夏威夷果)
  • 2008199990110Prepared or preserved nuts and other kernels, n.e.s. (prepared or preserved by methods other than with vinegar or acetic acid) (prepared pumpkin seeds)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制南瓜子)
  • 2008199990111Prepared or preserved nuts and other kernels, n.e.s. (prepared or preserved by methods other than with vinegar or acetic acid) (prepared watermelon seeds)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(熟制西瓜子)
  • 2008199990112Unlisted prepared or preserved nuts and other kernels (prepared or preserved by methods other than vinegar or acetic acid) (unlisted ready-to-eat nut salads)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(未列名的即食坚果沙律)
  • 2008199990113Nuts & other seeds, prepared or preserved, n.e.s. (other than by vinegar or acetic acid) (other roasted nuts, n.e.s.)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(未列出的其他熟制坚果炒货)
  • 2008199990114Nuts and other seeds, prepared or preserved, not elsewhere specified (prepared or preserved otherwise than by vinegar or acetic acid) (hazelnut paste)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(榛子酱)
  • 2008199990115Nuts & other seeds, prepared or preserved, n.e.s. (by methods other than vinegar or acetic acid) (almond paste)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(扁桃仁酱)
  • 2008199990116Nuts & other seeds, prepared or preserved, n.e.s. (other than by vinegar or acetic acid) (puree/paste of other nuts & seeds)未列名制作或保藏的坚果及其他子仁(用醋或醋酸以外其他方法制作或保藏的)(其他坚果及籽类的泥(酱))

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