Subheading · Chapter 10 · Section II, Vegetable products
HS 1001 99Wheat and meslin: other
Cereals
- Customs duty
- 40% to 100%
- 2 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Varies
- Free: 1 item, STE: 1 item
- Export policy
- Varies
- Free: 1 item, Prohibited: 1 item
- Unit
- kg
- Duty in China
- 1% to 65%
- On Indian goods
Codes under this subheading
2 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 99 10 | Wheat | 40% | 0% or 5% | kg |
| 1001 99 20 | Meslin | 100% | 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 2 tariff items: 40% to 100%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 1 tariff item
- STE: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 62 | Wheat and meslin, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 43 | Wheat and meslin, pre-packaged and labelled | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56 | All goods of seed quality | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1001 | Wheat and meslin | — | — |
| 100101 | Wheat | Nil | — |
| 100199 | Meslin | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 1 tariff item
- Prohibited: 1 tariff item
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1001 99, and China's below.
China: the same goods (1001 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1001 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 1001.99.00.01 | Other wheat and meslin其他小麦及混合麦 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABtyPRQS |
| 1001.99.00.90 | Other wheat and meslin其他小麦及混合麦 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByPRQS |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
1001.99.00Other wheat and meslin, other than for sowing
1001.99.00.01Other wheat and meslin其他小麦及混合麦
In-quota配额内
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- tTariff quota certificate关税配额证明
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Whether for sowing是否种用
- 3.Whether durum是否硬粒
- 4.Type (white wheat, red wheat, winter wheat, spring wheat)种类(白麦、红麦、冬麦、春麦)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1001990001101Other wheat and meslin (within quota) (for human consumption)其他小麦及混合麦(配额内)(食用小麦)
- 1001990001102Other wheat and meslin (within quota) (wheat for industrial use)其他小麦及混合麦(配额内)(工业用小麦)
- 1001990001103Other wheat and meslin (within quota) (for animal feed)其他小麦及混合麦(配额内)(饲用小麦)
1001.99.00.90Other wheat and meslin其他小麦及混合麦
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 65%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Whether for sowing是否种用
- 3.Whether durum是否硬粒
- 4.Type (white wheat, red wheat, winter wheat, spring wheat)种类(白麦、红麦、冬麦、春麦)
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1001990090101Other wheat and meslin (outside quota) (for human consumption)其他小麦及混合麦(配额外)(食用小麦)
- 1001990090102Other wheat and meslin (out-of-quota) (industrial wheat)其他小麦及混合麦(配额外)(工业用小麦)
- 1001990090103Other wheat and meslin (outside quota) (for animal feed)其他小麦及混合麦(配额外)(饲用小麦)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
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
- GST rates on goods, before and after 22 September 2025Checked 18 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
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 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.