Chapter · Chapter 10 · Section II, Vegetable products
HS 10Cereals
- Customs duty
- 0% to 100%
- 55 tariff items
- Import policy
- Varies
- Free: 27 items, Restricted: 21 items, STE: 10 items
- Export policy
- Mostly Free
- Prohibited: 2 items, Restricted: 2 items
- Unit
- kg
Search codesRates as on 19 Oct 2026
Codes under this chapter
8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 1001 | Wheat and meslin | 40% to 100% | 0% or 5% | kg |
| 1002 | RYE | Free | 0% or 5% | kg |
| 1003 | Barley | Free | 0% or 5% | kg |
| 1004 | Oats | Free | 0% or 5% | kg |
| 1005 | Maize (corn) | 50% | 0% or 5% | kg |
| 1006 | Rice | 70% to 80% | 0% or 5% | kg |
| 1007 | Grain sorghum | 50% | 0% or 5% | kg |
| 1008 | Buckwheat millet and canary seeds; other cereals | 0% to 50% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 55 tariff items: 0% to 100%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 27 tariff items
- Restricted: 21 tariff items
- STE: 10 tariff items
Exporting from India
Export duty
It depends on the goods: the entries below name only some goods under this code, or rate them differently.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 6ANamed goods or on a condition | Rice in the husk (paddy or rough) | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 6BNamed goods or on a condition | Husked (brown) rice | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 6CNamed goods or on a condition | Parboiled Rice, GI recognised | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 6DNamed goods or on a condition | Other Parboiled Rice | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 7Named goods or on a condition | Basmati rice | Rs. 12,000 per tonne |
| The Second Schedule to the Customs Tariff Act, S.No. 7ANamed goods or on a condition | Other Rice, GI Recognised | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 7BNamed goods or on a condition | Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) | 20% |
| Notification 27/2011-Customs, S.No. 6ANamed goods or on a condition | Rice in the husk (paddy or rough) | Nil |
| Notification 27/2011-Customs, S.No. 6BNamed goods or on a condition | Husked (brown) rice | Nil |
| Notification 27/2011-Customs, S.No. 6CNamed goods or on a condition | Parboiled Rice, GI recognised | Nil |
| Notification 27/2011-Customs, S.No. 6DNamed goods or on a condition | Other Parboiled Rice | Nil |
| Notification 27/2011-Customs, S.No. 7Named goods or on a condition | Basmati rice | Nil |
| Notification 27/2011-Customs, S.No. 7ANamed goods or on a condition | Other Rice, GI Recognised | Nil |
| Notification 27/2011-Customs, S.No. 7BNamed goods or on a condition | Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) | Nil |
| Notification 55/2022-Customs, S.No. 1ANamed goods or on a condition | Rice in the husk (paddy or rough)Condition: 1: exported to Nepal through the customs station at Raxaul, Jogbani, Sonauli or Nepalgunj Road, up to six lakh metric tonnes through those stations taken together | Nil |
| Notification 55/2022-Customs, S.No. 1BNamed goods or on a condition | Rice in the husk (paddy or rough), of seed quality | Nil |
| Notification 55/2022-Customs, S.No. 2Named goods or on a condition | Husked (brown) riceCondition: 2 and 3: the goods entered the customs station before 9 September 2022 (or were backed by a letter of credit opened before that day) and were not yet cleared | Nil |
| Notification 55/2022-Customs, S.No. 2BNamed goods or on a condition | Rice, parboiledCondition: 6: the goods entered the customs station before 25 August 2023, backed by a letter of credit opened before that day, and were not yet cleared | Nil |
| Notification 55/2022-Customs, S.No. 3Named goods or on a condition | Semi-milled or wholly-milled rice, whether or not polished or glazed (other than Parboiled rice and Basmati rice)Condition: 2 and 3: the goods entered the customs station before 9 September 2022 (or were backed by a letter of credit opened before that day) and were not yet cleared | Nil |
| Notification 55/2022-Customs, S.No. 4Named goods or on a condition | Organic Non-Basmati RiceCondition: 4: with a transaction certificate from a body accredited under the National Programme for Organic Production | Nil |
| Notification 22/2024-Customs, S.No. 1Named goods or on a condition | Kala namak riceCondition: (a) exported through Varanasi Air Cargo, JNCH, CH Kandla, LCS Nepalgunj Road, LCS Sonauli or LCS Barhni; (b) not over one thousand metric tonnes through those stations taken together; (c) with a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow | Nil |
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 55 tariff items
- Prohibited: 2 tariff items
- Restricted: 2 tariff items
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.