Indian ITC-HS · Tariff Item (8-digit)

HSN Code 21012090

21012090

- Other

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Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD30%₹30.00
AIDC30%₹9.00
SWS10%₹3.90
IGST5%₹7.14Notif. 009/2025-I136
Total Duty50.05%≈ ₹50.05 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 30% = ₹30.00
  2. AIDC = BCD × 30% = ₹9.00
  3. SWS = (BCD + AIDC) × 10% = ₹3.90(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹7.14
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹50.05 (50.05%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Least Developed Countries(−30 pp vs MFN)
MFN (no FTA)
30%
baseline
Least Developed CountriesBest
0%
−30 pp vs MFN
Nepal
0%
−30 pp vs MFN
SAFTA (LDC) countries
0%
−30 pp vs MFN
SAFTA countries
5%
−25 pp vs MFN
Australia
12.6%
−17.4 pp vs MFN
Sri Lanka
15%
−15 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Customs Compliance Requirements published on ICEGATE for this tariff item — covers BIS / DOT / EPR / quarantine etc. Click to expand.

Participating Government Agency requirements

Documents and information you must declare for clearance under India's SWIFT single-window system.

Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Condition
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Category
Foods & Supplement Proprietry Status
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Identification
Retail Pre-pack Food Article
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Temperature
OptionalUQC
Foods Safety & Standards Authority
FSSAI
Item Category
Grade of the Product
OptionalCode
Foods Safety & Standards Authority
FSSAI
Item Category
Indian Food Code
OptionalText
Foods Safety & Standards Authority
FSSAI
Item Identification
Global Trade Item Number
OptionalText

Where this code sits

Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 21
Miscellaneous edible preparations
Tariff hierarchy
  1. 1
    2101Heading (4-digit)
    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 ---- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee :
  2. 2
    21012090Tariff Item (8-digit)
    - Other

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 21)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter21
Heading2101
Subheading210120
Tariff Item21012090

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

21012010- Instant tea30%21012020- Quick brewing black tea30%21012030- Tea aroma30%

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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