Section IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

Name: Customs Tariff of India - HSN codes, GST rates, duty and trade policy
License: https://www.cbic.gov.in/

Chapters 16 to 24 of the Customs Tariff First Schedule

Chapters in Section IV 9 chapters

Chapter	Title	Headings	Items
Chapter 16	Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects	4	47
Chapter 17	Sugars and sugar confectionery	4	41
Chapter 18	Cocoa and cocoa preparations	2	15
Chapter 19	Preparations of cereals, flour, starch or milk; pastrycooks’ products	4	35
Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants	8	78
Chapter 21	Miscellaneous edible preparations	5	43
Chapter 22	Beverages, spirits and vinegar	7	69
Chapter 23	Residues and waste from the food industries; prepared animal fodder	7	66
Chapter 24	Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body	4	51

Sources

Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
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
Customs Tariff Act, 1975 - First Schedule (import tariff)

Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.

Data updated: 14 Aug 2026