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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 08028020

08028020
5% IGSTSchedule I

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Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

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

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

100%₹100.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

100%₹100.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹20.00
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

5%₹16.00Notif. 009/2025-I24
Total Duty236%₹236.00 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 100% = ₹100.00
  2. AIDC = BCD × 100% = ₹100.00
  3. SWS = (BCD + AIDC) × 10% = ₹20.00(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹16.00
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹236.00 (236%)

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 Nepal(−100 pp vs MFN)
MFN (no FTA)
100%
baseline
NepalBest
0%
−100 pp vs MFN
SAFTA (LDC) countries
0%
−100 pp vs MFN
Sri Lanka
0%
−100 pp vs MFN
SAFTA countries
8%
−92 pp vs MFN
Least Developed Countries
40%
−60 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*ARECA NUTS SPLIT IS PROHIBITED SUBJECT TO REVISED POLICY CONDITION- A) HOWEVER, IMPORT IS FREE IF CIF VALUE IS RS. 351/- OR ABOVE PER KILOGRAM. B) MIP CONDITIONS, HOWEVER, WILL NOT BE APPLICABLE FOR IMPORTS BY 100% EXPORT ORIENTED UNITS (EOUS) AND UNITS IN THE SEZ SUBJECT TO THE CONDITION THAT NO DTA SALE IS ALLOWED.REFER S.O.678(E) AND DGFT NOTF NO.57/2015-20 BOTH DTD 14-02-2023*ENSURE COMPLIANCE OF PARA 1 (I TO VII) AND PARA 2 OF DGFT NOTF NO 61/2015-20 DT 20-03-23 WRT PROCEDURE FOR APPLICATION/ISSUANCE OF REGISTRATION CERTIFICATE FOR IMPORT OF FRESH (GREEN) ARECA NUT UNDER ITC(HS) 08028010 WITHOUT MINIMUM IMPORT PRICE (MIP) CONDITION FROM BHUTAN AS SPECIFIED*AS PER DGFT NOTF NO 36/2015-20 DT 28-09-22,IMPORT IS PROHIBITED AS PER ITC HS POLICY, A) HOWEVER, IMPORT IS FREE IF CIF VALUE IS RS.251/- AND ABOVE PER KG B) IMPORT OF 17000 MT OF FRESH (GREEN) ARECA NUT WITHOUT MINIMUM IMPORT PRICE (MIP) CONDITION SHALL BE ALLOWED FROM BHUTAN EVERY YEAR. SUCH IMPORTS ARE ALLOWED ONLY: I) THROUGH LCS JAIGAON (INJIGB) ONLY AND, II) SHALL BE SUBJECT TO A VALID (RC) ISSUED BY DGFT*AS PER CBIC INSTRUCTION NO 27/2022-CUS DT 07-10-22 CONSIDERING THAT THE PRODUCT, FRESH (GREEN) ARECA NUT, IS A PROHIBITED ITEM IN THE ABSENCE OF THE COMPLIANCE TO THE POLICY CONDITIONS STIPULATED THEREIN, THE KOLKATA CUSTOMS ZONE MAY DEVISE AN APPROPRIATE MECHANISM FOR REGISTRATION OF REGISTRATION CERTIFICATE (RC), DEBIT/UTILISATION OF THE QUANTITY IN THE RC, MONITORING VALIDITY OF THE RC, AND AN OVERALL MONITORING MECHANISM FOR THE EFFECTIVE IMPLEMENTATION OF THE REVISED POLICY STIPULATION.*DRI ALERT NO 13/2013 DT 03-06-2013 HAS BEEN ISSUED REGD UNDERVALUATION, MISUSE OF SAPTA NTF FOR ARECA/BETEL NUTS & DIVERSION OF GOODS MEANT FOR NEPAL TO INDIA.*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], PHYTO SANITARY CERTIFICATES(PSCS) [851000],FSSAI IMPORT LICENSE [911001]HAVE BEEN UPLOADED IN (E-SANCHIT) BEFORE GIVING OUT-OF-CHARGE(OOC)*PORT OF ENTRIES FOR IMPORT OF FOOD ITEMS ARE ALLOWED TO BE IMPORTED ONLY IN AIRPORTS/ICD/SEZ/SEAPORTS/LCS AS LISTED IN APPENDIX-V LIST-A TO SCHD-I OF IMPORT POLICY, ITC (HS) 2017* REF.LETTERNO.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 17-06-22 REGARDING IMPORT OF CLOVE STEM RECD FROM FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA READ WITH CBIC INSTRUCTION NO.10/2022-CUSTOMS DTD 28-06-2022 AS PER PARA-2*

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
Plant Protection and Quarantine
PQIS
Item Characteristics
Plant Variety
MandatoryText
Plant Protection and Quarantine
PQIS
Item Category
plant Category
Mandatory
Plant Protection and Quarantine
PQIS
Item Category
Plant Parts
MandatoryCode
Plant Protection and Quarantine
PQIS
Product Name
Plant Commodity Name
MandatoryCode
Plant Protection and Quarantine
PQIS
Product Name
Scientific Name
MandatoryText

Where this code sits

Tariff hierarchy
  1. 1
    0802Heading (4-digit)
    OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED
  2. 2
    08028020Tariff Item (8-digit)
    Split
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. 8)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Related codes

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

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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