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HSN Code 0801: Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

HSN 0801 covers coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5%. The basic customs duty in the Customs Tariff is 2.5% / 30% / 70%. Export policy: Free; RoDTEP 2.4–2.9% of FOB value. The heading has 13 eight-digit tariff items.

Checked against the official files on 2 October 202613 tariff itemsChapter 08 · Fruit and nuts, edible; peel of citrus fruit or…
GST rate5%

The heading is named in 2 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 2 entries
Basic customs duty2.5% / 30% / 70%

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 08
Import conditionsFSSAI clearance

Food-safety compliance, the shelf-life rule and notified entry points apply.

ITC(HS) Sch. 1 · General Note 4
Export policy · RoDTEPFree · 2.4–2.9%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 0801

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
0801 11 00Desiccated70%Free2.4% (cap ₹8.5 per kg.)
0801 12 10FreshIn the inner shell (endocarp)70%Free2.4% (cap ₹8.5 per kg.)
0801 12 20DriedIn the inner shell (endocarp)70%Free2.9% (cap ₹10.2 per kg.)
0801 12 90OtherIn the inner shell (endocarp)70%Free2.4% (cap ₹8.5 per kg.)
0801 19 10FreshOther70%Free2.4% (cap ₹8.5 per kg.)
0801 19 20DriedOther70%Free2.4% (cap ₹8.5 per kg.)
0801 19 90OtherOther70%Free2.4% (cap ₹8.5 per kg.)
0801 21 00In shell30%Free2.4% (cap ₹8.5 per kg.)
0801 22 00Shelled30%Free2.4% (cap ₹8.5 per kg.)
0801 31 00In shell2.5%Free2.4% (cap ₹8.5 per kg.)
0801 32 10Cashew kernel, brokenShelled30%Free2.4% (cap ₹8.5 per kg.)
0801 32 20Cashew kernel, wholeShelled30%Free2.4% (cap ₹8.5 per kg.)
0801 32 90OtherShelled30%Free2.4% (cap ₹8.5 per kg.)

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 0801

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 220801Cashew nuts, whether or not shelled or peeled, desiccated coconuts; Brazil nuts, dried, whether or not Shelled or Peeled
5%Schedule I, S. No. 2508Dried makhana, whether or not shelled or peeled pre-packaged and labelled (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 0801

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Three conditions at the port for food items

FSS Act compliance before clearance

Import of edible products is allowed only if the consignment meets the quality and packaging requirements of the Food Safety and Standards Act, 2006. Customs clears it after that is ensured.

Shelf life on the day of import

The product must have at least 60% of its original shelf life left, or three months before expiry, whichever is less, worked out from the dates on the label.

Notified food entry points only

Codes of this heading are in List B of Appendix V, so the goods can enter only through the ports, airports, land stations and ICDs in List A.

Export

Export Policy and RoDTEP for HSN 0801

Under Schedule 2 of ITC(HS) 2022 the 13 tariff items are marked: 13 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 13 of the 13 tariff items, at 2.4–2.9% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. The food-import conditions above come from its General Notes.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
  5. ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 0801 at 5%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 2.5% / 30% / 70%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 0801 are marked: 13 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 13 tariff items of heading 0801 at 2.4–2.9% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 0801 has 13 eight-digit tariff items in the Customs Tariff, from 0801 11 00 to 0801 32 90. GST returns and shipping documents use these eight-digit codes.