GST Rates and HSN Codes

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Chapter Code HS Code Heading HS Code Product (Item) Description GST Rate (%)
1 - - Live Animals, Bovine Poultry
0101 - Live Horses, Asses, Mules and Hines
1 0101 01012100 Pure-Bred Breeding Animals 0%
1 0101 010129 Other 0%
1 0101 01012910 Horses for Polo 0%
1 0101 01012990 Other 0%
1 0101 010130 Asses 0%
1 0101 01013010 Pure-Bred Breeding Animals 0%
1 0101 01013020 Livestock 0%
1 0101 01013090 Other 0%
1 0101 010190 Other 0%
1 0101 01019030 Mules and Hines as Livestock 0%
1 0101 01019090 Other 0%
1 0102 - Live Bovine Animals
1 0102 010221 Pure-Bred Breeding Animals 0%
1 0102 01022110 Bulls 0%
1 0102 01022120 Cows 0%
1 0102 010229 Other 0%
1 0102 01022910 Bulls 0%
1 0102 01022990 Other, including Calves 0%
1 0102 01023100 Pure-Bred Breeding Animals 0%
1 0102 01023900 Other 0%
1 0102 010290 Other 0%
1 0102 01029010 Pure-Bred Breeding Animals 0%
1 0102 01029090 Other 0%  
1 0103 - Live Swine
1 0103 01031000 Pure-Bred Breeding Animals 0%
1 0103 01039100 Weighing less than 50kg 0%
1 0103 01039200 Weighing 50kg or more 0%
1 0104 - Live Sheep & Goats
1 0104 010410 Sheep   0%
1 0104 01041010 Sheep including Lamb for Breeding Purpose 0%
1 0104 01041090 Other 0%
1 0104 01042000 Goats 0%
1 0105 - Live Poultry
1 0105 01051100 Fowls of the Species Gallus Domesticus 0%
1 0105 01051200 Turkeys 0%
1 0105 01051300 Ducks 0%
1 0105 01051400 Geese 0%
1 0105 01051500 Guinea Fowls 0%
1 0105 01059400 Fowls of the Species Gallus Domesticus 0%
1 0105 01059900 Other 0%
1 0106 - Other Live Animals
1 0106 01061100 Primates 0%
1 0106 01061200 Whales, Dolphins, Porpoises, Manatees, Dugongs, Seals, Sea Lions, Walruses 0%
1 0106 01061300 Camels and other Camelids (Camelidae) 0%
1 0106 01061400 Rabits and Hares 0%
1 0106 01061900 Other 0%
1 0106 01062000 Reptiles (including Snakes and Turtles) 0%
1 0106 01063100 Birds of Prey 0%
1 0106 01063200 Psittaciformes (Parrots, Parakeets, Macaws, Cockatoos) 0%
1 0106 01063300 Ostriches 0%
1 0106 01063900 Other 0%
1 0106 010641 Bees 0%
1 0106 01064110 Pureline Stock 0%
1 0106 01064190 Other 0%
1 0106 010649 Other 0%
1 0106 01064910 Pureline Stock 0%
1 0106 01064990 Other 0%
1 0106 01069000 Other 0%
2 - - Meat & Edible Offal of Animals
0201 - Meat and Edible Meat Offal
2 0201 02011000 Carcasses and Half Carcasses 12%
2 0201 02012000 Other Cuts with Bone In 12%
2 0201 02013000 Boneless 12%
2 0202 - Meat of Bovine Animals, Frozen
2 0202 02021000 Carcasses and Half Carcasses 12%
2 0202 02022000 Other Cuts with Bone In 12%
2 0202 02023000 Boneless 12%
2 0203 - Meat of Swine, Fresh, Chilled or Frozen
2 0203 02031000 Carcasses and Half Carcasses 12%
2 0203 02031200 Hams, Shoulders and Cuts Thereof, With Bone In 12%
2 0203 02031900 Other 12%
2 0203 02032100 Caracasses and Half Caracasses 12%
2 0203 02032200 Hams, Shoulders and Cuts Thereof, With Bone In 12%
2 0203 02032900 Other 12%
2 0204 - Meat of Sheep or Goats, Fresh Chilled or Frozen
2 0204 02041000 Caracasses and Half Caracasses of Lamb, Fresh or Chilled 12%
2 0204 02042100 Caracasses and Half Caracasses 12%
2 0204 02042200 Other Cuts with Bone In 12%
2 0204 02042300 Boneless 12%
2 0204 02043000 Caracasses and Half Caracasses of Lamb, Fresh or Chilled 12%
2 0204 02044100 Caracasses and Half Caracasses 12%
2 0204 02044200 Other Cuts with Bone In 12%
2 0204 02044300 Boneless 12%
2 0204 02045000 Meat of Goats 12%
2 0205 - Meat of Horses, Asses, Mules of Hines, Fresh Chilled or Frozen
2 0205 02050000 Meat of Horses, Asses, Mules of Hines, Fresh Chilled or Frozen
2 0206 - Edible Offal of Bovine Animals, Swine, Sheep, Goats, Horses, Asses, Mules or Hines, Fresh Chilled & Frozen
2 0206 02061000 Of Bovine Animals, Fresh or Chilled 12%
2 0206 02062100 Tongues 12%
2 0206 02062200 Livers 12%
2 0206 02062900 Other 12%
2 0206 02063000 Of Swine, Fresh or Chilled 12%
2 0206 02064100 Livers 12%
2 0206 02064900 Other 12%
2 0206 020680 Other, Fresh or Chilled 12%
2 0206 02068010 Of Sheep or Goats 12%
2 0206 02068090 Other 12%
2 0206 020690 Other, Frozen 12%
2 0206 02069010 Of Sheep or Goats 12%
2 0206 02069090 Other 12%
2 0207 - Meat and Edible Offal of the Poultry of Heading 0105 , Fresh Chilled or Frozen
2 0207 02071100 Not Cut in Pieces, Fresh or Chilled 12%
2 0207 02071200 Not Cut in Pieces, Frozen 12%
2 0207 02071300 Cuts and Offal, Fresh or Chilled 12%
2 0207 02071400 Cuts and Offal, Frozen 12%
2 0207 02072400 Not Cut in Pieces, Fresh or Chilled 12%
2 0207 02072500 Not Cut in Pieces, Frozen 12%
2 0207 02072600 Cuts and Offal, Fresh or Chilled 12%
2 0207 02072700 Cuts and Offal, Frozen 12%
2 0207 02074100 Not Cut in Pieces, Fresh or Chilled 12%
2 0207 02074200 Not Cut in Pieces, Frozen 12%
2 0207 02074300 Fatty Livers, Fresh or Chilled 12%
2 0207 02074400 Other, Fresh or Chilled 12%
2 0207 02074500 Other, Frozen 12%
2 0207 02075100 Not Cut in Pieces, Fresh or Chilled 12%
2 0207 02075200 Not Cut in Pieces, Frozen 12%
2 0207 02075300 Fatty Livers, Fresh or Chilled 12%
2 0207 02075400 Other, Fresh or Chilled 12%
2 0207 02075500 Other, Frozen 12%
2 0207 02076000 Of Guinea Fowls 12%
2 0208 - Other Meat and Edible Meat Offal, Fresh Chilled or Frozen
2 0208 02081000 Of Rabbits and Hares 12%
2 0208 02083000 Of Primates 12%
2 0208 02084000 Of Whales, Dolphins and Porpoises 12%
2 0208 02085000 Of Reptiles (Snakes and Turtles) 12%
2 0208 02086000 Of Camels and Other Camelids (Camelidae) 12%
2 0208 020890 Other 12%
2 0208 02089010 Of Wild Animals -
2 0208 02089090 Other -
2 0209 - Pig Fat, Free of Lean Meat, and Poultry Fat, Not Rendered or Otherwise Extracted, Fresh, Chilled, Frozen, Salted, in Brine, Dried or Smoke
0209 02091000 Of Pigs -
0209 02099000 Other -
2 0210 - Meat and Edible Meat Offal, Salted, In Brine, Dried or Smoked; Edible Flours and Meals of Meat or Meat Offal
2 0210 02101100 Hams, Shoulders and Cuts Thereof, With Bone In 12%
2 0210 02101200 Bellies (Streaky) and Cuts Thereof 12%
2 0210 02101900 Other 12%
2 0210 02102000 Meat 12%
2 0210 02109100 Of Primates 12%
2 0210 02109200 Of Whales, Dolphins and Porpoises 12%
2 0210 02109300 Of Reptiles (Snakes and Turtles) 12%
2 0210 02109900 Other 12%
3 - - Fish, Meat and Fillets
0301 - Live Fish
3 0301 03011100 Freshwater 0%
3 0301 03011900 Other 0%
3 0301 03019100 Trout 0%
3 0301 03019200 Eels (Anguilla SPP) 0%
3 0301 03019300 Carp -
3 0301 03019400 Atlantic and Pacific Bluefin Tunas (Thunnus Thynnus, Thunnus Orientalis) 0%
3 0301 03019500 Southern Bluefin Tunas (Thunnus Maccoyii) 0%
3 0301 03019900 Other 0%
3 0302 - Fish, Fresh or Chilled, Excluding Fish Fillets and Other Fish Meat of Heading 0304
3 0302 03021100 Trout 0%
3 0302 03021300 Pacific Salmon 0%
3 0302 03021400 Atlantic Salmon and Danube Salmon 0%
3 0302 03021900 Other 0%
3 0302 03022100 Halibut 0%
3 0302 03022200 Plaice (Pleuronectec Platessa) 0%
3 0302 03022300 Sole (Solea SPP) 0%
3 0302 03022400 Turbots (Psetta Maxima, Scophthalmidae) 0%
3 0302 03022900 Other 0%
3 0302 03023100 Albacore or Longfinned Tunas (Thunnus Alalunga) 0%
3 0302 03023200 Yellowfin Tunas (Thunnus Albacares) 0%
3 0302 03023300 Skipjack or Stripe-Bellied Bonito 0%
3 0302 03023400 Bigeye Tunas (Thunnus Obesus) 0%
3 0302 03023500 Atlantic and Pacific Bluefin Tunas (Thunnus Thynnus, Thunnus Orientalis) 0%
3 0302 03023600 Southern Bluefin Tunas (Thunnus Maccoyii) 0%
3 0302 03023900 Other 0%
3 0302 03024100 Herrings (Clupea Harengus, Clupea Pallasi) 0%
3 0302 03024200 Anchovies (Engraulis SPP) 0%
3 0302 03024300 Sardines, Sardinella, Brisling or Sprats 0%
3 0302 03024400 Mackerel 0%
3 0302 03024500 Jack and Horse Mackerel 0%
3 0302 03024600 Cobia 0%
3 0302 03024700 Swordfish 0%
3 0302 03025100 Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) 0%
3 0302 03025200 Haddock 0%
3 0302 03025300 Coalfish 0%
3 0302 03025400 Hake (Merluccius SPP., Urophycis SPP.) 0%
3 0302 03025500 Alaska Pollack 0%
3 0302 03025600 Blue Whitings 0%
3 0302 03025900 Other 0%
3 0302 03027100 Tilapias (Oreochromis SPP.) 0%
3 0302 03027200 Catfish (Pangasius SPP., Silurus SPP) 0%
3 0302 03027300 Carp 0%
3 0302 03027400 Eels (Anguilla SPP) 0%
3 0302 03027900 Other 0%
3 0302 03028100 Dogfish and Other Sharks 0%
3 0302 03028200 Rays and Skates (Rajidae) 0%
3 0302 03028300 Toothfish (Dissostichus SPP) 0%
3 0302 03028400 Seabass (Dicentrarchus SPP) 0%
3 0302 03028500 Seabream (Sparidae) 0%
3 0302 030289 Other 0%
3 0302 03028910 Hilsa 0%
3 0302 03028920 Dara 0%
3 0302 03028930 Pomfret 0%
3 0302 03028990 Other 0%
3 0302 03029000 Liver and Roes 0%
4 - - Eggs, Honey & Milk Products
0401 - Milk and Cream, not concentrated nor containing Sugar or other Sweetening Matter
4 0401 04011000 Of a Fat Content, By Weight, Not Exceeding 1% 0%
4 0401 04012000 Of a Fat Content, By Weight, Not Exceeding 1% but Not Exceeding 6% 0%
4 0401 04014000 Of a Fat Content, By Weight, Not Exceeding 1% but Not Exceeding 10% 0%
4 0401 04015000 Of a Fat Content, By Weight, Exceeding 10% 0%
4 0402 - Milk and Cream, Concentrated or Containing Added Sugar or other Sweetening Matter
4 0402 040210 In Powder, Granules or othe Solid Forms, of a Fat Content, by Weight Not Exceeding 1.5% 5%
4 0402 04021010 Skimmed Milk 5%
4 0402 04021020 Milk Food for Babies 5%
4 0402 04021090 Other 5%
4 0402 04022100 Not Containing Added Sugar or Other Sweeting Matter 5%
4 0402 040229 Other -
4 0402 04022910 Whole Milk 5%
4 0402 04022920 Milk for Babies 5%
4 0402 04022990 Other 5%
4 0402 040291 Not Containing Added Sugar or Other Sweeting Matter -
4 0402 04029110 Condensed Milk 5%
4 0402 04029190 Other 5%
4 0402 040299 Other -
4 0402 04029910 Whole Milk 5%
4 0402 04029920 Condensed Milk 5%
4 0402 04029990 Other 5%
4 0403 - Buttermilk, Curdled Milk and Cream, Yogurt, Kefir and Other Fermented or Acidified Milk and Cream, Whether or Not Concentrated or Containing Added Sugar or Other Sweetening Matter or Flavoured  or Containing Added Fruit , Nuts or Coco
4 0403 04031000 Yogurt 5%
4 0403 040390 Other -
4 0403 04039010 Buttermilk   5%
4 0403 04039090 Other 5%
4 0404 - Whey, whether or not concentrated or containing added sugar or other sweetening matter, products consiting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
4 0404 040410 Whey and Modified Whey, Whether or not Concentrated or containing Added Sugar or Other Sweetning Matter. -
4 0404 04041010 Whey, Concentrated, Evaporated or Condensed, Liquid or Semi Solid 5%
4 0404 04041020 Whey, Dry, Blocks and Powdered 5%
4 0404 04041090 Other 5%
4 0404 04049000 Other 5%
4 0405 - Butter and Other Fats and Oils derived from Milk; Dairy Species
4 0405 04051000 Butter 12%
4 0405 04052000 Dairy Spreads 12%
4 0405 040590 Other :  -
4 0405 04059010 Butter Oil 12%
4 0405 04059020 Ghee 12%
4 0405 04059090 Other 12%
4 0406 - Cheese and Curd
4 0406 04061000 Fresh (Unripened or Uncured) Cheese, including Whey Cheese and Curd 12%
4 0406 04062000 Grated or Powdered Cheese, of All Kinds 12%
4 0406 04063000 Processes Cheese, not powdered or grated 12%
4 0406 04064000 Blue-Veined Cheese and other cheese containing Veins produced by Pencillium Roqueforti 12%
4 0406 04069000 Other Cheese 12%
4 0407 - Bird's Eggs, in Shell, Fresh, Preserved or Cooked
4 0407 04071100 of Fowls of the Species Gallus Domesticus 0%
4 0407 040719 Other -
4 0407 04071910 of Ducks 0%
4 0407 04071990 Other 0%
4 0407 04072100 of Fowls of the Species Gallus Domesticus 0%
4 0407 04072900 Other 0%
4 0407 04079000 Other -
4 0408 - Bird's Eggs, Not in Shell, and Egg Yolk's, Fresh, Dried, Cooked by steaming of Boiling in Water, Moulded, Frozen or Otherwise Preserved, whether or not cotaining added sugar or other sweetening matter
4 0408 04081100 Dried 5%
4 0408 04081900 Other 5%
4 0408 04089100 Dried 5%
4 0408 04089900 Other 5%
4 0409 - Natural Honey
4 0409 04090000 Natural Honey 5%
4 0410 - Edible Products of Animal Origin, Not Else - Where Specified or Included
4 0410 0410000 Edible Products of Animal Origin, Not Elsewhere Specified or Included -
4 0410 04100010 Of Wild Animals 5%
4 0410 04100020 Turtle Eggs and Salanganes Nest (Bird's Nest) 5%
4 0410 04100090 Other 5%
5 0501 - Human Hair, unworked, whether or not washed or scoured; Waste of Human Hair
5 0501 050100 Human Hair, unworked, whether or not washed or scoured; Waste of Human Hair -
5 0501 05010010 Human Hair, unworked, whether or not washed or scoured 0%
5 0501 05010020 Waste of Human Hair 0%
5 0502 - Pigs, Hogs or Boars Bristles and Hair; Badger Hair and other Brush making Hair; Waste of such Bristles or Hair
5 0502 050210 Pigs, Hogs or Boars Bristles and Hair and Waste Thereof;  -
5 0502 05021010 Pigs, Hogs or Board Bristles and Hair 5%
5 0502 05021020 Waste of Pigs, Hogs or Boars Bristles and Hair 5%
5 0502 050290 Other -
5 0502 05029010 Badger Hair and other Brush Making Material 5%
5 0502 05029020 Yak Tail Hair 5%
5 0502 05029090 Other 5%
5 0504 - Guts, Bladders and Stomachs of Animals (other than Fish), Whole and Pieces thereof, Fresh, Chilled, Frozen, Salted in Brine, Dried or Smoked
5 0504 050400 Guts, Bladders and Stomachs of Animals (other than Fish), Whole and Pieces thereof, Fresh, Chilled, Frozen, Salted in Brine, Dried or Smoked -
5 0504 05040010 Guts of Cattle for Natural Food Casing 5%
5 0504 05040020 Guts of Sheep and Goats for Natural Food Casing 5%
5 0504 05040031 Of Wild Animals 5%
5 0504 05040039 Other 5%
5 0504 05040041 Of Wild Animals 5%
5 0504 05040049 Other 5%
5 0504 05040051 Of Wild Animals 5%
5 0504 05040059 Other 5%
5 0505 - Skins and other parts of Birds, with their Feathers or down, Feathers and parts of Feathers (whether or not with trimmed edges) and down, not further Worked than Cleaned, Disinfected or Treated for Preservation, Powder or Waste of Feathers or Parts of Feathers
5 0505 050510 Feathers of a kind, used for stuffing; down -
5 0505 05051010 of Wild Birds 5%
5 0505 05051090 other 5%
5 0505 050590 other -
5 0505 05059010 Peacock Tail and Wing Feather (Trimmed or Not) 5%
5 0505 05059021 of Wild Berries 5%
5 0505 05059029 other 5%
5 0505 05059031 of Wild Birds 5%
5 0505 05059039 other 5%
5 0505 05059091 of Wild Berries 5%
5 0505 05059099 other 5%
5 0506 - Bones and Horn Cores, Unworked, Defatted, Simply Prepared (But Not Cut To Shape), Treated with Acid or Degelatinised Powder and Waste of these Products
5 0506 050610 Ossein and Bones treated with Acid -
5 0506 05061011 Of Wild Animals 0%
5 0506 05061019 other 0%
5 0506 05061021 Of Wild Animals 0%
5 0506 05061029 other 0%
5 0506 05061031 Of Wild Animals 0%
5 0506 05061039 other 0%
5 0506 05061041 Of Wild Animals 0%
5 0506 05061049 other 0%
5 0506 050690 other -
5 0506 05069011 Of Wild Animals 0%
5 0506 05069019 other 0%
5 0506 05069091 Of Wild Animals 0%
5 0506 05069099 other 0%
5 0507 - Ivory, Tortoise Shell, Whalebone and Whalebone Hair, Horns, Antlers, Hooves, Nails, Claws and Beaks, Unworked or Simply Prepared but not cut to shape; Powder and Waste of these products
5 0507 050710 Ivory : Ivory Powder and Waste -
5 0507 05071010 Ivory 5%
5 0507 05071020 Ivory Powder and Waste 5%
5 0507 050790 other -
5 0507 05079010 Hoof Meal 0%
5 0507 05079020 Horn Meal 0%
5 0507 05079030 Hooves, Claws, Nails and Beaks 0%
5 0507 05079040 Antlers 0%
5 0507 05079050 Buffalo Horns 0%
5 0507 05079060 Tortoise Shell 0%
5 0507 05079070 Claws and Waste of Tortoise Shell 0%
5 0507 05079090 other 0%
5 0508 - Coral and Similar Materials; unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and Cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof
5 0508 050800 Coral and Similar Materials; unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and Cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof -
5 0508 05080010 Coral  5%
5 0508 05080020 Chanks 5%
5 0508 05080030 Cowries 5%
5 0508 05080040 Cuttlefish Bones 5%
5 0508 05080050 Shells 5%
5 0508 05080090 other 5%
5 0510 - Ambergris, Castoreum, Civet and Musk, Cantharides; Bile whether or not Dried, Glands and other Animal Products used in the Preparation of Pharmaceutical Products, Fresh, Chilled, Frozen or otherwise Provisionally Preserved
5 0510 051000 Ambergris, Castoreum, Civet and Musk, Cantharides; Bile whether or not Dried, Glands and other Animal Products used in the Preparation of Pharmaceutical Products, Fresh, Chilled, Frozen or otherwise Provisionally Preserved -
5 0510 05100010 Bezoar, Cow (Goolochan) 5%
5 0510 05100020 Ox Gallstone 5%
5 0510 05100030 Placenta, Frozen 5%
5 0510 05100091 Of Wild Animals 5%
5 0510 05100099 other 5%
5 0511 - Ambergris, Castoreum, Civet and Musk, Cantharides; Bile whether or not Dried, Glands and other Animal Products used in the Preparation of Pharmaceutical Products, Fresh, Chilled, Frozen or otherwise Provisionally Preserved
5 0511 05111000 Bovine Semen 5%
5 0511 0511191 Products of Fish or Crustaceans, Molluscs or other Aquatic Invertebrates; Dead Animals of Chapter 3 -
5 0511 05119110 Fish Nails 5%
5 0511 05119120 Fish Tails 5%
5 0511 05119130 other Wish Waste 5%
5 0511 05119190 other 5%
5 0511 051199 other:  -
5 0511 05119911 Artemia 5%
5 0511 05119919 other 5%
5 0511 05119921 of Wild Life 5%
5 0511 05119929 other 5%
5 0511 05119991 Frozen Semen, other than Bovine; Bovine Embryo 5%
5 0511 05119992 of Wildlife 5%
5 0511 05119999 other 5%
6 - - Live Trees and other plants; Bulb, Roots and the Like; Cut Flowers and Ornamental Foliage
0601 - Bulbs, Tubers, Tuberous Roots, Corms, Crowns and Rhizomes, Dormant in Growth or in Flower; Chicory Plants and Roots other than Roots of Heading 1212
6 0601 06011000 Bulbs, Tubers, Tuberous Roots, Corms, Crowns and Rhizomes, Dormant 0%
6 0601 060120 Bulbs, Tubers, Tuberous Roots, Corms, Crowns and Rhizomes, Dormant in Growth or in Flower; Chicory Plants and Roots -
6 0601 06012010 Bulbs, Horticulture 0%
6 0601 06012021 Plants 0%
6 0601 06012022 Roots 0%
6 0601 06012090 other 0%
6 0602 - Other Live Plants (including their roots), Cutting and Slips; Mushroom Spawn
6 0602 06021000 Unrooted Cuttings and Saplings 0%
6 0602 060220 Trees, Shrubs and Bushes, Grafted or Not, of Kinds, which bear Edible Fruits of Nuts -
6 0602 06022010 Edible Fruit or Nut Trees, Grafted or Not 0%
6 0602 06022020 Cactus 0%
6 0602 06022090 other 0%
6 0602 06023000 Rhododendrons and Azaleas, Grafted or Not 0%
6 0602 06024000 Roses, Grafted or Not 0%
6 0602 060290 other:  -
6 0602 06029010 Mushroo Spawn 0%
6 0602 06029020 Flowering Plants (Excluding Roses and Rhododendrons) 0%
6 0602 06029030 Tissue Culture Plant 0%
6 0602 06029090 other 0%
6 0603 - Other Live Plants (including their roots), Cutting and Slips; Mushroom Spawn
6 0603 06031100 Roses  0%
6 0603 06031200 Carnations 0%
6 0603 06031300 Orchids 0%
6 0603 06031400 Chrysanthemums 0%
6 0603 06031500 Lilies (Lilium SPP.) -
6 0603 06031900 other 0%
6 0603 06039000 other 0%
6 0603 - Foliage, Branches and other Parts of the Plant, without Flowers or Flower Buds, and Grasses, Mosses and Lichens
6 0604 06042000 Fresh -
6 0603 06049000 other -
7 - - Vegetable Seeds; Edible Vegetables and Certain Roots and Tubers
0701 - Potatoes, Fresh or Chilled
7 0701 07011000 Seed 0%
7 0701 07019000 other 0%
7 0702 - Tomatoes, Fresh or Chilled
7 0702 07020000 Tomatoes, Fresh or Chilled 0%
7 0703 - Onions, Shallots, Garlic, Leeks and Other Alliceous Vegetables, Fresh or Chilled
7 0703 070310 Onions and Shallots; -
7 0703 07031010 Onions 0%
7 0703 07031020 Shallots 0%
7 0703 07032000 Garlic 0%
7 0703 07039000 Leeks and other Alliceous Vegetables 0%
7 0704 - Cabbages, Cauliflowers, Kohlrabi, Kale and similar Edible Brassicas, Fresh or Chilled
7 0704 07041000 Cauliflowers and Headed Broccoli 0%
7 0704 07042000 Brussels Sprouts 0%
7 0704 07049000 other 0%
7 0705 - Lettuce (Lactucasativa) and Chicory (Cichorium SPP), Fresh or Chilled
7 0705 07051100 Cabbage Lettuce (Head Lettuce) 0%
7 0705 07051900 other 0%
7 0705 07052100 Witloof Chicory (Cichorium Intybus Var. Foliosum) 0%
7 0705 07052900 other 0%
7 0706 - Carrots, Turnips, Salad Beetroot, Salsify, Caleriac, Radishes and similar Edible Roots, Fresh or Chilled
7 0706 07061000 Carrots and Turnips 0%
7 0706 070690 other :  -
7 0706 07069010 Horse Radish 0%
7 0706 07069020 other Radish 0%
7 0706 07069030 Salad Beetroot 0%
7 0706 07069090 other 0%
7 0707 - Cucumbers or Gherkins, Fresh or Chilled
7 0707 07070000 Cucumbers or Gherkins, Fresh or Chilled 0%
7 0708 - Leguminous Vegetables, Shelled or Unshelled, Fresh or Chilled
7 0708 07081000 Peas (Pisum Sativum) 0%
7 0708 07082000 Beans (Vigna SPP, Phaseolus SPP) 0%
7 0708 07089000 other Leguminous Vegetables 0%
7 0709 - Other Vegetables, Fresh or Chilled
7 0709 07092000 Asparagus 0%
7 0709 07093000 Aubergines (Egg Plants) 0%
7 0709 07094000 Celery other than Celeraic 0%
7 0709 07095100 Mushrooms of the Genus Agaricus 0%
7 0709 07095900 other 0%
7 0709 070960 Fruits of the Genus Capsicum or of the Genus Pimenta -
7 0709 07096010 Green Chilly 0%
7 0709 07096090 other 0%
7 0709 07097000 Spinach, New Zealand Spinach and Orache Spinach (Garden Spinach) 0%
7 0709 07099100 Globe Artichokes 0%
7 0709 07099200 Olives 0%
7 0709 07099300 Pumpkins, Squash and Gourds (Cucurbita SPP) 0%
7 0709 070999 other:  -
7 0709 07099910 Green Pepper 0%
7 0709 07099920 Mixed Vegetables 0%
7 0709 07099990 other:  0%
7 0710 - Vegetables (Uncooked or Cooked by Steaming or Boiling in Water), Frozen
7 0710 07101000 Potatoes  5%
7 0710 07102100 Peas (Pisum Sativum) 5%
7 0710 07102200 Beans (Vigna SPP, Phaseolus SPP) 5%
7 0710 07102900 other -
7 0710 07103000 Spinach, New Zealand Spinach and Orache Spinach (Garden Spinach) 5%
7 0710 07104000 Sweet Corn 5%
7 0710 071080 other Vegetables   -
7 0710 07108010 Terragon 5%
7 0710 07108090 other 5%
7 0710 07109000 Mixtures of Vegetables 5%
7 0711 - Vegetables Provisionally Preserved (but unstable for consumption in the Immediate State)
7 0711 07112000 Olives 5%
7 0711 07114000 Cucumbers and Gherkins 5%
7 0711 07115100 Mushrooms of the Genus Agaricus 5%
7 0711 07115900 other 5%
7 0711 071190 Other Vegetables; Mixture of Vegetables -
7 0711 07119010 Green Pepper in Brine 5%
7 0711 07119020 Assorted Canned Vegetables 5%
7 0711 07119090 other 5%
7 0712 - Dried Vegetables, Whole, Cut, Sliced, Broken or in Powder, but not Further Prepared
7 0712 07122000 Onions 0%
7 0712 07123100 Mushrooms of the Genus Agaricus 0%
7 0712 07123200 Wood Ears (Auricularia SPP) 0%
7 0712 07123300 Jelly Fungi (Tremella SPP) 0%
7 0712 07123900 other 0%
7 0712 071290 Other Vegetables; Mixture of Vegetables -
7 0712 07129010 Asparagus 0%
7 0712 07129020 Dehydrated Garlic Powder 0%
7 0712 07129030 Dehydrated Garlic Flakes 0%
7 0712 07129040 Dried Garlic 0%
7 0712 07129050 Marjoram, Oregano 0%
7 0712 07129060 Potatoes 0%
7 0712 07129090 Other 0%
7 0713 - Dried Lugiminous Vegetables, Shelled, Whether or not Skinned or Split
7 0713 07131000 Peas (Pisum Sativum) 0%
7 0713 07132000 Chickpeas (Garbanzos) 0%
7 0713 07133100 Beans of the Species Vigna Mungo (L) Hepper or Vigna Radiata (L) Wilczek 0%
7 0713 07133200 Small Red (Adzuki) Beans (Phaseolus or Vigna Angularis) 0%
7 0713 07133300 Kidney Beans, including White Pea Beans (Phaseolus Vulgaris) 0%
7 0713 07133400 Bambara Beans (Vigna Subteranea or Voandzeia Subterranea) 0%
7 0713 07133500 Cow Peas (Vigna Unguiculata) 0%
7 0713 071339 Other:  -
7 0713 07133910 Guar Seeds 0%
7 0713 07133990 other:  -
7 0713 07134000 Lentils 0%
7 0713 07135000 Broad Beans (Vicia Faba Var Major) and Horse Beans (Vicia Faba Equina, Vicia Faba Var Minor) 0%
7 0713 07136000 Pigeon Peas (Cajanus Cajan) 0%
7 0713 071390 other:  -
7 0713 07139010 Split 0%
7 0713 07139090 other:  0%
7 0714 - Manioc, Arrowroot, Salep, Jerusalem Artichokes, Sweet Potatoes and Similar Roots and Tubers with High Starch or Insulin Content, Fresh, Chilled, Frozen or Dried, whether or not sliced or in the form of pellets; Sago Pith
7 0714 07141000 Manioc (Cassava) 5%
7 0714 07142000 Sweet Potatoes 5%
7 0714 07143000 Yams (Dioscorea SPP) 5%
7 0714 07144000 Taro (Colocasia SPP) 5%
7 0714 07145000 Yautia (Xanthosoma SPP) 5%
7 0714 071490 other -
7 0714 07149010 Sago Pith 5%
7 0714 07149090 other 5%
8 - - Edible Fruits and Nuts; Peel of Citrus Fruit or Melons
0801 - Coconuts, Brazil Nuts and Cashew Nuts, Fresh or Dried, whether or not Shelled or Peeled
8 0801 08011100 Desiccated 12%
8 0801 080112 In the Inner Shell (Endocarp); -
8 0801 08011210 Fresh 12%
8 0801 08011220 Dried 12%
8 0801 08011290 other 12%
8 0801 080119 other; -
8 0801 08011910 Fresh 12%
8 0801 08011920 Dried 12%
8 0801 08011990 other 12%
8 0801 08012100 in Shell 12%
8 0801 08012200 Shelled 12%
8 0801 08013100 in Shell -
8 0801 080132 Shelled; -
8 0801 08013210 Cashew Kernel, Broken 5% Reverse Charge
8 0801 08013220 Cashew Kernel, Whole 5% Reverse Charge
8 0801 08013290 Cashew Kernel, other 5% Reverse Charge
8 0802 - Other Nuts, Fresh or Dried, Whether or not Shelled or Peeled
8 0802 08021100 in Shell Omitted
8 0802 08021200 Shelled Omitted
8 0802 08022100 in Shell Omitted
8 0802 08022200 Shelled Omitted
8 0802 08023100 in Shell Omitted
8 0802 08023200 Shelled Omitted
8 0802 08024100 in Shell Omitted
8 0802 08024200 Shelled Omitted
8 0802 08025100 in Shell Omitted
8 0802 08025200 Shelled Omitted
8 0802 08026100 in Shell Omitted
8 0802 08026200 Shelled Omitted
8 0802 08027000 Kola Nuts (Kola SPP) Omitted
8 0802 080280 Areca Nuts; Omitted
8 0802 08028010 Whole Omitted
8 0802 08028020 Split Omitted
8 0802 08028030 Ground Omitted
8 0802 08028090 other Omitted
8 0802 08022900 other Omitted
8 0803 - Bananas, including Plaintains, Fresh or Dried
8 0803 080310 Plaintains: -
8 0803 08031010 Curry Plantain 0%
8 0803 08031090 other 0%
8 0803 080390 other:  -
8 0803 08039010 Bananas, Fresh 0%
8 0803 08039090 other 0%
8 0804 - Dates, Figs, Pineapples, Avocados, Guavas, Mangoes and Mangosteens, Fresh or Dried
8 0804 080410 Dates:  -
8 0804 08041010 Fresh (Excluding Wet Dates) Omitted
8 0804 08041020 Fresh (Khayzur or Wet Dates) Omitted
8 0804 08041030 Hard (Chhohara or Kharek) Omitted
8 0804 08041090 other Omitted
8 0804 080420 Figs:  -
8 0804 08042010 Fresh Omitted
8 0804 08042090 other Omitted
8 0804 080420 Figs:  -
8 0804 08042010 Fresh Omitted
8 0804 08042090 Other Omitted
8 0804 08043000 Pineapples Omitted
8 0804 08044000 Avocados Omitted
8 0804 080450 Guavas, Mangoes and Mangosteens: -
8 0804 08045010 Guavas, Fresh and Dried Omitted
8 0804 08045020 Mangoes, Fresh Omitted
8 0804 08045030 Mangoes, Sliced Dried Omitted
8 0804 08045040 Mango Pulp Omitted
8 0804 08045090 other Omitted
8 0805 - Citrus Fruits, Fresh or Dried
8 0805 08051000 Oranges Omitted
8 0805 08052000 Mandarins (including Tangerines and Satsumas); Clementines, Wilkings and similar Citrus Hybrids Omitted
8 0805 08054000 Grape Fruit, including Pomelos Omitted
8 0805 08055000 Lemon (Citrus Limon, Citrus Limonium) and Limes (Citrus Aurantifolia, Citrus Latifolia) Omitted
8 0805 08059000 Other Omitted
8 0806 - Grapes, Fresh or Dried
8 0806 08061000 Fresh 12%
8 0806 080620 Dried: -
8 0806 08062010 Raisins 12%
8 0806 08062090 other 12%
8 0807 - Melons (ncluding Watermelons) and Papaws (Papayas), Fresh
8 0807 08071100 Water Melons 0%
8 0807 08071900 other 0%
8 0807 08072000 Papaws (Papayas) 0%
8 0808 - Apples, Pears and Quinces, Fresh
8 0808 08081000 Apples   0%
8 0808 08083000 Pears 0%
8 0808 08084000 Quinces 0%
8 0809 - Apricots, Cherries, Peaches (including Nectarines), Plums and Soles, Fresh
8 0809 08091000 Apricots   0%
8 0809 08092100 Sour Cherries (Prunus Cerasus) 0%
8 0809 08092900 other 0%
8 0809 08093000 Peaches, including Nectarine 0%
8 0809 08094000 Plums and Soles 0%
8 0810 - Other Fruit, Fresh
8 0810 08101000 Strawberries Omitted
8 0810 08102000 Raspberries, Blackberries, Mulberries, Loganberries Omitted
8 0810 08103000 Black, White or Red Currants and Gooseberries Omitted
8 0810 08104000 Cranberries, Bileberries and other fruits of the Genus Vaccinium Omitted
8 0810 08105000 Kiwi Fruit Omitted
8 0810 08106000 Durians Omitted
8 0810 08107000 Persimmons Omitted
8 0810 081090 other:  -
8 0810 08109010 Pomegranates Omitted
8 0810 08109020 Tamarind, Fresh Omitted
8 0810 08109030 Sapota (Chico) Omitted
8 0810 08109040 Custard - Apple (ATA) Omitted
8 0810 08109050 Bore Omitted
8 0810 08109060 Lichi Omitted
8 0810 08109090 other Omitted
8 0811 - Fruit and Nuts, Cooked or Uncooked by steaming or boiling in Water, Frozen, whether or not contaning Added Sugar or other Sweetening Matter
8 0811 081110 Strawberries: -
8 0811 08111010 Containing Added Sugar 5%
8 0811 08111020 Not containing Added Sugar 5%
8 0811 08111090 other 5%
8 0811 081120 Raspberries, Blackberries, Mulberries, Loganberries, Black, White or Red Currants and Gooseberries -
8 0811 08112010 Containing Added Sugar 5%
8 0811 08112020 Not containing Added Sugar 5%
8 0811 08112090 other 5%
8 0811 081190 other:  -
8 0811 08119010 Containing Added Sugar 5%
8 0811 08119090 other 5%
8 0812 - Fruit and Nuts provisionally preserved, but unsuitable for consumption in the current state
8 0812 08121000 Cherries 5%
8 0812 081290 other:  -
8 0812 08129010 Mango Slices in Brine 5%
8 0812 08129090 other 5%
8 0813 - Fruit, Dried, other than that of Headings Mixtures or Nuts of Dried Fruits of this chapter
8 0813 08131000 Apricots 12%
8 0813 08132000 Prunes 12%
8 0813 08133000 Apples 12%
8 0813 081340 Other Fruit;  -
8 0813 08134010 Tamarind, Dried 12%
8 0813 08134020 Singoda Whole (Water Nut) 12%
8 0813 08134090 other 12%
8 0813 081350 Mixtures of Nuts of Dried Fruits of this Chapter -
8 0813 08135010 Mixtures of Nuts 12%
8 0813 08135020 Mixture of Dried Fruits 12%
8 0814 - Peals of Citrus Fruits of Melons (including Water Melons), Fresh, Frozen, Dried or Provisionally preserved in Brine, in Sulphur Water or in other Preservative Solutions
8 0814 08140000 Peals of Citrus Fruits of Melons (including Water Melons), Fresh, Frozen, Dried or Provisionally preserved in Brine, in Sulphur Water or in other Preservative Solutions 5%