Tariff item · Chapter 21 · Section IV, Prepared foodstuffs
HS 2106 10 00Protein concentrates and textured protein substances
Miscellaneous edible preparations › Food preparations not elsewhere specified or included
- Customs duty
- 40%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 40% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0% or 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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 CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Korea CEPA | 5% | South Korea |
| SAFTA | 5% | Sri Lanka |
| India–Australia ECTA | 17.1% | Australia |
| India–UK CETA29/2026-Customs | 36% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 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).
"*As enclosed in CBIC instruction No 30/2022-CUS dtd 14-11-22,FSSAI vide their order dtd 10-10-22 decided mandatory registration of foreign manufacturing facilities for foods categories (Milk and Milk Products, Meat and Meat Products including Poultry, Fish and their Product,Egg Powder,Infant Food and Nutraceuticals) and requested exporting countries to provide list of existing manufacturers and those intending to export such products to India in the attached format*Further vide FSSAI Notice dtd 11-01-23 and CBIC instruction No 05/2023-CUS dtd 08-02-23 and in modification to CBIC instructions No.31/2022-CUS dtd 14-01-22 and FSSAI order dtd 17-10-22 it was clarified to permit Import of specified high risk products such as (Milk and Milk Products, Meat and Meat Products including Poultry, Fish and their Product,Egg Powder,Food for Infant Nutrition/Infant Food and Nutraceuticals.Health Supplements,Food for Dietary Uses. Probiotic and Prebiotic Foods.Foods for Special Medical Purpose) only through designated 79 ports as per attached annexure from 01-03-23* 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 17-06-22 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 28-06-22 wrt to para 2 on the rectifiable labeling information for Imported food consignments*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 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 100 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 102 | Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 142 | Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters; Roasted Gram idli/dosa batter, chutney powder; Sweetmeats | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 145 | Food preparations not elsewhere specified or included [other than pan masala] | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5%, 12% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2106 | Food preparations not elsewhere specified or included | 0.15% | — |
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 2% of the FOB value, capped at Rs. 2.7 per kg, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.2% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
* 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 under DGFT 53/2023 of 15 Dec 2023.
- Condition: Subject to Policy Condition 1 of the Chapter
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2106 10, and China's below.
China: the same goods (2106 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2106 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2106.10.00.00 | Protein concentrates and texturised protein substances浓缩蛋白质及人造蛋白物质 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | 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
2106.10.00Protein concentrates and texturised protein substances
2106.10.00.00Protein concentrates and texturised protein substances浓缩蛋白质及人造蛋白物质
- Unit
- kg
- MFN import duty
- 10%
- 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
- 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
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
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
- 2106100000101Concentrated proteins and artificial proteinic substances (protein-type solid beverages)浓缩蛋白质及人造蛋白物质(蛋白型固体饮料)
- 2106100000102Concentrated proteins and texturised protein substances (with health food approval number)浓缩蛋白质及人造蛋白物质(具有保健食品批准文号)
- 2106100000103Protein concentrates and texturized protein substances (infant formula for special medical purposes)浓缩蛋白质及人造蛋白物质(特殊医学用途婴幼儿配方食品)
- 2106100000104Protein concentrates and textured protein substances (soybean protein)浓缩蛋白质及人造蛋白物质(大豆蛋白)
- 2106100000105Protein concentrates and textured protein substances (pea protein)浓缩蛋白质及人造蛋白物质(豌豆蛋白)
- 2106100000106Concentrated proteins and texturised protein substances (foods for special medical purposes)浓缩蛋白质及人造蛋白物质(特殊医学用途配方食品)
- 2106100000107Protein concentrates and textured protein substances (broad bean protein)浓缩蛋白质及人造蛋白物质(蚕豆蛋白)
- 2106100000108Protein concentrates and textured protein substances (other leguminous protein)浓缩蛋白质及人造蛋白物质(其他豆类蛋白)
- 2106100000109Protein concentrates and textured protein substances (wheat protein)浓缩蛋白质及人造蛋白物质(小麦蛋白)
- 2106100000110Protein concentrates and textured protein substances (oat protein)浓缩蛋白质及人造蛋白物质(燕麦蛋白)
- 2106100000111Protein concentrates and textured protein substances (rice protein)浓缩蛋白质及人造蛋白物质(大米蛋白)
- 2106100000112Protein concentrates and textured protein substances (corn protein)浓缩蛋白质及人造蛋白物质(玉米蛋白)
- 2106100000113Protein concentrates and textured protein substances (other cereal protein)浓缩蛋白质及人造蛋白物质(其他谷类蛋白)
- 2106100000114Protein concentrates and textured protein substances (peanut protein)浓缩蛋白质及人造蛋白物质(花生蛋白)
- 2106100000115Protein concentrates and textured protein substances (other nut and seed proteins)浓缩蛋白质及人造蛋白物质(其他坚果及籽类蛋白)
- 2106100000116Concentrated milk proteins and artificial protein substances (potato protein)浓缩蛋白质及人造蛋白物质(马铃薯蛋白)
- 2106100000117Protein concentrates and textured protein substances (other potato protein)浓缩蛋白质及人造蛋白物质(其他薯类蛋白)
- 2106100000118Protein concentrates and textured protein substances (other vegetable proteins, n.e.s.)浓缩蛋白质及人造蛋白物质(其他未列明植物蛋白)
- 2106100000119Protein concentrates and textured protein substances (rumen-protected protein)浓缩蛋白质及人造蛋白物质(过瘤蛋白)
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
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.