Subheading · Chapter 21 · Section IV, Prepared foodstuffs

HS 2103 90Sauces and preparations therefor, mixed condiments and mixed seasonings, mustard flour and meal and prepared mustard: other

Miscellaneous edible preparations

Customs duty
30%
5 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10.4% to 12%
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
2103 90 10Curry paste30%5%kg
2103 90 20Chilli sauce30%5%kg
2103 90 30Majonnaise and salad dressings30%5%kg
2103 90 40Mixed, condiments and mixed seasoning30%5%kg
2103 90 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%. 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 139All goods, including sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard including Curry paste, mayonnaise and salad dressings5%

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
2103Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard0.15%—

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 2103 90, and China's below.

China: the same goods (2103 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 2103 90. 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
2103.90.10.00Monosodium glutamate (MSG)味精10.4%APTA rate, with an APTA certificate of origin12%13%13%ABRS
2103.90.20.00Bitter wine别特酒12%MFN rate (no APTA concession on this line)12%13%13%ABRS
2103.90.90.00Other condiments and seasonings其他调味品10.6%APTA rate, with an APTA certificate of origin12%13%9%ABPRS
  • 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

2103.90.10Monosodium glutamate (MSG)

2103.90.10.00Monosodium glutamate (MSG)味精
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.Packing specifications包装规格
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
5.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
8.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
9.6%
Ecuador
9.6%
Serbia
8.4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
10.4%
RCEP rates
Australia
18.4%
Brunei
18.4%
Cambodia
18.4%
Laos
18.4%
Malaysia
18.4%
New Zealand
18.9%
Singapore
18.4%
Thailand
18.4%
Vietnam
18.4%
Indonesia
18.4%
Philippines
18.4%
Myanmar
18.4%
CIQ codes
  • 2103901000999Monosodium glutamate (MSG)味精

2103.90.20Beetroot spirit, of an alcoholic strength by volume of 44.2%-49.2%, containing by weight 1.5%-6% spices, various ingredients and 4%-10% sugar

2103.90.20.00Bitter wine别特酒

Aromatic bitters, for cooking only, unfit for drinkingAromatic bitters,仅做烹饪用,不适于饮用

Unit
kg
MFN import duty
12%
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.Ingredient content (alcohol content, content of spices and various ingredients, and sugar content, etc.)成分含量(酒精含量、香料和各种配料含量及糖含量等)
  • 3.Packing specifications包装规格
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.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
8.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
8.4%
Ecuador
9.9%
Serbia
8.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15.8%
Brunei
15.8%
Cambodia
15.8%
South Korea
15.8%
Laos
15.8%
Malaysia
15.8%
New Zealand
16.8%
Singapore
15.8%
Thailand
15.8%
Vietnam
15.8%
Japan
16%
Indonesia
15.8%
Philippines
15.8%
Myanmar
15.8%
CIQ codes
  • 2103902000999Aromatic bitters (for culinary use only, unsuitable for drinking)别特酒(Aromaticbitters,仅做烹饪用,不适于饮用)

2103.90.90Sauces and preparations therefor; mixed condiments and mixed seasonings, n.e.s.

2103.90.90.00Other condiments and seasonings其他调味品
Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
90%
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
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • 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.Packing specifications包装规格
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
18.4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
8.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
9.6%
Ecuador
8.4%
Serbia
8.4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
10.6%
RCEP rates
Australia
15.8%
Brunei
15.8%
Cambodia
15.8%
Laos
15.8%
Malaysia
15.8%
New Zealand
16.8%
Singapore
15.8%
Thailand
15.8%
Vietnam
15.8%
Japan
16%
Indonesia
15.8%
Philippines
15.8%
Myanmar
15.8%
CIQ codes
  • 2103909000101Other condiments and seasonings (edible tea oil)其他调味品(食用茶油)
  • 2103909000102Other condiments (Edible sesame oil)其他调味品(食用芝麻油)
  • 2103909000103Other preparations for sauces; mixed condiments and mixed seasonings (edible mixed vegetable oil)其他调味品(食用植物调和油)
  • 2103909000104Other condiments and seasoning preparations (seafood sauce)其他调味品(海鲜酱)
  • 2103909000105Other condiments (Ready-to-eat salad dressing)其他调味品(即食沙律酱)
  • 2103909000106Other condiments and seasoning (plum sauce)其他调味品(冰梅酱)
  • 2103909000107Other condiments and seasoning (Chu Hou paste)其他调味品(柱侯酱)
  • 2103909000108Other condiments and seasoning (spare rib sauce)其他调味品(排骨酱)
  • 2103909000109Other condiments and seasoning (shacha sauce)其他调味品(沙茶酱)
  • 2103909000110Other condiments and seasoning (satay sauce)其他调味品(沙爹酱)
  • 2103909000111Other prepared condiments (doubanjiang)其他调味品(豆瓣酱)
  • 2103909000112Other condiments and seasoning preparations (sweet and sour sauce)其他调味品(甜酸酱)
  • 2103909000113Other prepared condiments (soybean paste)其他调味品(黄豆酱)
  • 2103909000114Other condiments and seasoning (other sauces)其他调味品(其他酱)
  • 2103909000115Other condiments and seasonings (fermented vinegars)其他调味品(酿造食醋)
  • 2103909000116Other condiments and seasonings (prepared vinegars)其他调味品(配制食醋)
  • 2103909000117Other condiments and seasoning preparations (white rice vinegar)其他调味品(白米醋)
  • 2103909000118Other condiments and seasonings (Tianding sweet vinegar)其他调味品(添丁甜醋)
  • 2103909000119Other condiments and seasoning preparations (apple vinegar)其他调味品(苹果醋)
  • 2103909000120Other condiments and seasonings (Dahong Zhe vinegar)其他调味品(大红浙醋)
  • 2103909000121Other condiments and seasonings (other vinegars)其他调味品(其他食醋)
  • 2103909000122Other prepared condiments (seasoning agents)其他调味品(调味剂)
  • 2103909000123Other condiments (chicken essence)其他调味品(鸡精)
  • 2103909000124Other prepared condiments (umami powder)其他调味品(鲜味粉)
  • 2103909000125Other prepared condiments (umami paste)其他调味品(鲜味膏)
  • 2103909000126Other condiments (Other flavour enhancers)其他调味品(其他鲜味剂)
  • 2103909000127Other condiments (Mixed seasonings)其他调味品(混合调味品)
  • 2103909000128Other condiments (douchi)其他调味品(豆豉)
  • 2103909000129Other condiments (ginger douchi)其他调味品(姜豉)
  • 2103909000130Other condiments and seasoning (sand ginger powder)其他调味品(沙姜粉)
  • 2103909000131Other condiments and seasoning (five-spice powder)其他调味品(五香粉)
  • 2103909000132Other prepared condiments (sauces)其他调味品(调味汁)
  • 2103909000133Other condiments and seasonings (other condiments and seasonings, not elsewhere specified)其他调味品(未列出的其他调味品)
  • 2103909000134Other condiments and seasoning preparations (red bean paste)其他调味品(红豆馅)
  • 2103909000135Other condiments and seasoning preparations (sesame paste)其他调味品(芝麻酱)
  • 2103909000136Other condiments and seasoning (hazelnut paste)其他调味品(榛子酱)
  • 2103909000137Other condiments and seasonings (almond paste)其他调味品(扁桃仁酱)
  • 2103909000138Other condiments and seasonings (purées/pastes of other nuts and seeds)其他调味品(其他坚果及籽类的泥(酱))
  • 2103909000139Other condiments (Seafood seasonings)其他调味品(水产调味品)

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