HSN 08054000
Grapefruit and pomelos
8-digit tariff item under 0805 · Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons) · Section II
GST on HSN 08054000
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% | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), driedNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
| Exempted | Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0805.
Importing Products under HSN 08054000
| Basic Customs Duty | 25% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | 15% |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 08054000
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0805 |
| Export duty (Second Schedule) | None |
HSN 08054000 Classification
| Section II | Vegetable Products |
| Chapter 08 | Edible fruit and nuts; peel of citrus fruit or melons |
| 0805 | CITRUS FRUIT , FRESH OR DRIED |
| 08054000 | Grapefruit and pomelos |
Similar HSN Codes
| Code | Description |
|---|---|
| 08051000 | Oranges |
| 08052100 | Mandarins (including tangerines and satsumas) |
| 08052200 | Clementines |
| 08052900 | Other |
| 08055000 | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia , Citrus latifolia ) |
| 08059000 | Other |
Frequently Asked Questions
What is the HSN code for Grapefruit and pomelos?
The 8-digit HSN code is 08054000 - Grapefruit and pomelos, under heading 0805 of Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons).
What is the GST rate on HSN 08054000?
5% (Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried); GST Exempt (Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 08054000?
Basic Customs Duty is 25% plus 10% Social Welfare Surcharge. A preferential rate of 15% may apply under trade agreements.
Is import under HSN 08054000 allowed?
The ITC-HS import policy for this code is Free (no licence required).
Which GST rate applies to Grapefruit and pomelos?
HSN 08054000 carries more than one GST schedule entry: 5% for "Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried"; and Exempt for "Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), 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 08054000?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 25% = ₹25,000; Social Welfare Surcharge 10% of BCD = ₹2,500; IGST 0% or 5% on ₹127,500. This heading carries more than one GST entry, so the total duty is between ₹27,500 and ₹33,875 - landing the consignment between ₹127,500 and ₹133,875, 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 Grapefruit and pomelos be exported from India?
The ITC-HS export policy for HSN 08054000 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Grapefruit and pomelos?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0805. 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