HS Code for Tea (HS 0902)
Tea splits by heading 0902 by fermentation state and package size: 0902.10 green tea <=3kg, 0902.20 green tea >3kg, 0902.30 black fermented <=3kg, 0902.40 black fermented >3kg. Kenya, India, Sri Lanka, and China dominate export supply.
Sample 6-digit codes
| Code | Description |
|---|---|
| 0902.10 | Green tea (not fermented) in immediate packings <= 3kg |
| 0902.20 | Green tea, other |
| 0902.30 | Black tea (fermented) in immediate packings <= 3kg |
| 0902.40 | Black tea (fermented), other |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN 0%; strict pesticide MRL enforcement. |
| United States | 0% |
| United Kingdom | 0% World's largest per-capita tea market. |
| Russia | 12.5% Historically a large tea importer. |
| Pakistan | 11% Second-largest importer; mainly Kenya. |
Numerical Example: 20 MT Kenya CTC (bulk 40kg papersacks), FOB Mombasa USD 2,900/MT, CIF Karachi
20 MT Kenya CTC (bulk 40kg papersacks), FOB Mombasa USD 2,900/MT, CIF Karachi. Run your own numbers in the Import Duty & Tax calculator.
- · ISO 3720 - black tea specifications (moisture, water extract, total ash).
- · EU pesticide MRLs - anthraquinone, tricyclazole, hexaconazole - repeated Indian / Sri Lankan RASFF rejections.
- · China GB 2763 - equivalent MRL framework.
- · Fair Trade / Rainforest Alliance certifications drive retail pricing.
- · US FDA import alerts on non-conforming pesticide levels.
- · Kenya
- · India (Assam, Darjeeling)
- · Sri Lanka
- · China
- · Vietnam
- · Argentina
Frequently asked questions
CTC = Crush, Tear, Curl - fast, produces small granular tea for tea-bags. Orthodox = traditional whole-leaf processing - premium loose tea. India produces both; Kenya is almost 100% CTC. Same HS code.
Anthraquinone (from packaging or drying practice) and residual acaricides/fungicides above EU MRLs. RASFF alerts have driven origin-level testing regimes. Certified sources with plot-level chemical records pass reliably.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural commodities (HS 0902) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 100% | IGST 18% | Assessable value + duty | 137.4% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.