Subheading · Chapter 21 · Section IV, Prepared foodstuffs

HS 2101 11Extracts, essences and concentrates

Miscellaneous edible preparations › Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Customs duty
30%
4 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
12%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 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
2101 11 10Instant coffee, flavoured30%5%kg
2101 11 20Instant coffee, not flovered30%5%kg
2101 11 30Coffee aroma30%5%kg
2101 11 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 4 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: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 18%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 135Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%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
2101Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof——
210101Instant Coffee0.7%—
210199Others0.15%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2101 11, and China's below.

China: the same goods (2101 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2101 11. 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
2101.11.00.00Coffee extracts, essences and concentrates咖啡浓缩精汁12%MFN rate (no APTA concession on this line)12%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

2101.11.00Concentrates of coffee

2101.11.00.00Coffee extracts, essences and concentrates咖啡浓缩精汁
Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
130%
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.Ingredient content成分含量
  • 3.Processing method (concentrated)加工工艺(浓缩)
  • 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
13.6%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
3.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
9.6%
Ecuador
8.4%
Serbia
9.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
12.8%
Brunei
11.3%
Cambodia
11.3%
Laos
11.3%
Malaysia
11.3%
New Zealand
13.6%
Singapore
11.3%
Thailand
11.3%
Vietnam
11.3%
Japan
11.7%
Indonesia
11.3%
Philippines
11.3%
Myanmar
11.3%
CIQ codes
  • 2101110000101Coffee extracts, essences and concentrates (instant coffee)咖啡浓缩精汁(速溶咖啡)
  • 2101110000102Coffee extracts, essences and concentrates (other coffee)咖啡浓缩精汁(其他咖啡)
  • 2101110000103Coffee concentrates (non-dairy creamer (coffee mate))咖啡浓缩精汁(植脂末(咖啡伴侣))
  • 2101110000104Coffee concentrates (other beverages, frozen drinks, coffee, jellies, not elsewhere specified)咖啡浓缩精汁(未列出的其他饮料、冷冻饮品、咖啡、果冻)

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

Previous2009 89OtherOne level up2101Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereofNext2101 20Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

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.