Tariff item · Chapter 21 · Section IV, Prepared foodstuffs

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

Miscellaneous edible preparations

Customs duty
30%
Tariff rate
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10.4% to 12%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA5%South Korea
SAFTA5%Sri Lanka
India–Chile PTA15%Chile
APTA21%Bangladesh, China, South Korea, Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
  • Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI).

"*Import of Milk and milk based products including chocolates and chocolate products and candies/confectioneries/food preparations with milk or milk solids as an ingredient from China Prohibited until the capacity of all laboratories at ports of entry have been suitably upgraded for testing melamine Ref. DGFT. NOTFN. No. 01/2015-20 dt. 23.04.2019*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], Health Certificate[6360AQ], FSSAI Import license[911001]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of general Notes 4(d) of Sched-I of ITC(HS) 2022 for food Import entry points*Refer letter No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction No.10/2022-Customs dtd 28-06-2022 wherein para 2.(i). On the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) Regulations, 2017 and under order dt 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) Regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . Per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. Date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) This rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single Non-detachable sticker or by any other Non-detachable method next to the principal display panel without altering the original label information in any manner. *The Importer must upload the veterinary Health Certificate issued by the exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in annexure a (sl.No 1) of circular No 24/2022-CUS dtd 28-11-2022.the Importer must upload the laboratory reports/Certificate of Analysis (COA) with document code 001AQ1, for the concerned CTIS listed in annexure a (sl.No 2) of circular No 24/2022-CUS dtd 28-11-2022.Ref CBIC instruction No 09/23-CUS dt 07-03-23 in modification to instructions No 10/22-Cus dt 28-06-22 alongwith FSSAI order dt 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Spices Board (SPICES): a clearance or certificate before export, under Spices Board Act, 1986 and Spices Board Rules 1987.

* CUSTOMS AUTHORITIES MAY PERMIT EXPORTS OF SPICES AND SPICE PRODUCTS ONLY WITH THE CLEARED ANALYTICAL REPORT/ NOC/ SAMPLE DRAWN CERTIFICATE/ UNDERTAKING (AS APPLICABLE) FROM SPICES BOARD FOR THE SPECIFIED COUNTRIES AS PER THE CIRCULAR NO. 20/2020 DATED 31-12-2020 ISSUED BY SPICES BOARD, KOCHI.* EXPORT OF MILK OR MILK PRODUCTS IS SUBJECT TO S.O. 4031(E) DT 09-11-2020 ISSUED BY MINISTRY OF COMMERCE & INDUSTRY AND ALSO AN EXPORTER INTENDING TO EXPORT MILK OR MILK PRODUCTS SHALL COMPLY WITH RULE 4 OF THE EXPORT OF MILK AND MILK PRODUCTS (QUALITY CONTROL, INSPECTION AND MONITORING) RULES, 2020[SO 4032(E) DT 09-11-2020].* AS PER CIR NO. 47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F. NO. 450/19/2005-CUS-IV DTD 16.9.13*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

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

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.