HSN 08042090
Other - Figs
8-digit tariff item under 0804 · Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons) · Section II
GST on HSN 08042090
This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.
| Rate | Description |
|---|---|
| 5% | Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, driedNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0804.
Importing Products under HSN 08042090
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | 20% |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 08042090
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0804 |
| Export duty (Second Schedule) | None |
HSN 08042090 Classification
| Section II | Vegetable Products |
| Chapter 08 | Edible fruit and nuts; peel of citrus fruit or melons |
| 0804 | DATES , FIGS , PINEAPPLES, AVOCADOS , GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED |
| 080420 | Figs : |
| 08042090 | Other |
Similar HSN Codes
| Code | Description |
|---|---|
| 08042010 | Fresh |
Frequently Asked Questions
What is the HSN code for Dates - Other - Figs?
The 8-digit HSN code is 08042090 - Dates - Other - Figs, under heading 0804 of Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons).
What is the GST rate on HSN 08042090?
5% (Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried); GST Exempt (Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 08042090?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.
Is import under HSN 08042090 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Dates - Other - Figs?
HSN 08042090 carries more than one GST schedule entry: 5% for "Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried"; and Exempt for "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.
What is the total import cost for HSN 08042090?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Dates - Other - Figs be exported from India?
The ITC-HS export policy for HSN 08042090 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Dates - Other - Figs?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0804. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
NOTES:
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same heading as the corresponding fresh fruits and nuts.
3. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
1[4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.]
POLICY CONDITION:
(1) Goods in this Chapter will also be subject to the provisions of CITES (Convention of International Trade in Endangered Species of Wild Fauna and Flora).
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NOTES:-
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Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
