Subheading · Chapter 20 · Section IV, Prepared foodstuffs

HS 2008 30Citrus fruit

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

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
2008 30 10Orange30%5%kg
2008 30 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. 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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2008 30, and China's below.

China: the same goods (2008 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2008 30. 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
2008.30.10.00Canned citrus fruit柑橘属水果罐头5%MFN rate (no APTA concession on this line)5%13%13%ABRS
2008.30.90.00Other fruits of the genus Citrus, other than prepared with vinegar非用醋制作的其他柑橘属水果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

2008.30.10Canned citrus fruit

2008.30.10.00Canned citrus fruit柑橘属水果罐头
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%
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
2%
Serbia
3.5%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
16%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
10.9%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 2008301000101Canned citrus fruit (canned mandarins)柑橘属水果罐头(桔子罐头)
  • 2008301000102Canned citrus fruit (canned mandarins in syrup)柑橘属水果罐头(糖水橘子罐头)
  • 2008301000103Canned citrus fruit (canned mandarin sacs)柑橘属水果罐头(橘子囊胞罐头)
  • 2008301000104Canned citrus fruit (other canned mandarins)柑橘属水果罐头(其他橘子罐头)

2008.30.90Fruit of citrus fruit, prepared or preserved, n.e.s.

2008.30.90.00Other fruits of the genus Citrus, other than prepared with vinegar非用醋制作的其他柑橘属水果

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%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
3.5%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
16%
Singapore
15%
Thailand
15%
Vietnam
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 2008309000101Other citrus fruit, prepared or preserved otherwise than by vinegar or acetic acid (Concentrates for food industry (juices, pulps))非用醋制作的其他柑橘属水果(用醋或醋酸以外其他方法制作或保藏的)(食品工业用浓缩液(汁、浆))
  • 2008309000999Other citrus fruit, not prepared with vinegar (otherwise prepared or preserved) (fruit preserves)非用醋制作的其他柑橘属水果(用醋或醋酸以外其他方法制作或保藏的)(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

Previous2008 19Other, including mixturesOne level up2008Fruit, 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 includedNext2008 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.