HS 1001 99 10wheat

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

• Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
• Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
• Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI).

"* Import allowed through fci subject to para 2.20 of ftp and policy condition (4) of chapter-10 of ITC HS policy. * requirement of non-gm origin cum gm free certificate is applicable to consignment which are dispatched from exporting country on or after 01-03-2021. non gm origin cum gm free attestation on phytosanitary/health certificate for each consignment is also accepted provided it contains all the information and declaration as mentioned in the format issue vide FSSAI order dated 21-08-2021. refer FSSAI order issued vide file f. n. 1-1764/fssai/imports/2018(part1) dated 03-12-2020 and subsequent clarifications.* In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC, out-of-charge officer should ensure the upload of mandatory documentss before clearance.**In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-specimen copy of label[0110fs], food grade certificate[6570fs], FSSAI import license[911001]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)**ensure compliance of general notes 4(d) of sched-i of ITC(HS) 2022 for food import entry points**Refer letter no.1828/misc matters/fssai/imports-2021 dated 17-06-2022 regarding rectifiable labeling information for imported food consignments and order no.1828/misc matters/fssai/imports-2021 dated 17-06-2022 regarding import of clove stem received from food safety and standards authority of india and CBIC instruction no.10/2022-customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (import) regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (labeling and display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. (ii) on import of clove stem:till such time standards for clove stem are notified, it may be considered for testing against safety parameters (horizontal standards) and volatile oil content on dry basis (half the value of clove, I.E. not less than 8.5 percent by v/w) as per fssr2.9.6(1) which is applicable for cloves whole.*Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.no.import/tfm/apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for imported food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• STE (State Trading Enterprise) under DGFT 08/2023 of 29 May 2023.
• Condition: Import allowed through FCI subject to Para 2.21 of FTP and Import subject to Policy Condition (4) of this Chapter.

The rules that set it now

History

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 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 incentives (RoDTEP and RoSCTL)

• RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER SR NO 59 OF CHAPTER 10 OF SCHEDULE-2 OF ITC (HS) EXPORT POLICY RELATED TO EXPORT OF WHEAT IS PROHIBITED WITH IMMEDIATE EFFECT. IT HAS FURTHER BEEN NOTIFIED THAT THE EXPORT OF WHEAT SHALL BE ALLOWED UNDER THE FOLLOWING CONDITIONS: (A). AS A TRANSITIONAL ARRANGEMENT, EXPORT WILL BE ALLOWED IN CASE OF SHIPMENTS WHERE IRREVOCABLE LETTER OF CREDIT (ICLC) HAS BEEN ISSUED ON OR BEFORE THE DATE OF THIS NOTIFICATION, SUBJECT TO SUBMISSION OF DOCUMENTARY EVIDENCE AS PRESCRIBED; OR (B).EXPORT WILL ALSO BE ALLOWED ON THE BASIS OF PERMISSION GRANTED BY THE GOVERNMENT OF INDIA TO OTHER COUNTRIES TO MEET THEIR FOOD SECURITY NEEDS AND BASED ON THE REQUEST OF THEIR GOVERNMENTS. (2).TRANSITIONAL ARRANGEMENT AS DEFINED VIDE PARA 1.05 (B), INTER-ALIA, PRESCRIBES AS UNDER: THE IMPORT/EXPORT ON OR AFTE THE DATE OF SUCH REGULATION/RESTRICTION WILL BE ALLOWED FOR IMPORTER/EXPORTER HAS A COMMITMENT THROUGH IRREVOCABLE COMMERCIAL LETTER OF CREDIT (ICLC) BEFORE THE DATE OF IMPO ITION OF SUCH RESTRICTION/ REGULATION AND SHALL BE LIMITED TO THE BALANCE QUANTITY, VALUE AND PERIOD AVAILABLE IN THE ICLC. FOR OPERATIONAL LISTING SUCH ICLC, THE APPLICANT SHALL HAVE TO REGISTER THE ICLC WITH JURISDICTIONAL RA AGAINST COMPUTERIZED RECEIPT WITHIN 15 DAYS OF IMPOSITION OF ANY SUCH RESTRICTION/REGULATION.(3).ACCORDINGLY, EXPORT (AS PER PARA 2.17 AND 9.12 OF THE HANDBOOK OF PROCEDURE, 2015- 2020) OF WHEAT FOR WHICH IRREVOCABLE COMMERCIAL LETTER OF CREDIT (ICLC) HAVE BEEN OPENED ON OR BEFORE 13TH MAY, 2022 AND SUBSEQUENTLY REGISTERED WITH THE JURISDICTIONAL REGIONAL AUTHORITIES OF DGFT, AS PER PROVISIONS UNDER PARA 1.05 (B) OF FOREIGN TRADE POLICY, 2015-2020, ARE PERMITTED. (4).ALL RAS UNDER DGFT ARE HEREBY DIRECTED TO ISSUE REGISTRATION OF CONTRACTS (RCS) TO THE EXPORTERS OF WHEAT, PREFERABLY WITHIN A PRESCRIBED TIME LIMIT OF 24 HOURS, ON SUBMISSION OF APPLICATION, COMPLETE IN ALL RESPECT, BY THE EXPORTERS.(5).HOWEVER, EXPORT OF WHEAT ON HUMANITARIAN GROUND, AS AID/ASSISTANCE/GOVERNMENT TO GOVERNMENT SHALL BE ALLOWED, ON CASE TO CASE BASIS, WITH THE SPECIFIC APPROVAL OF COMPETENT AUTHORITY.*WHENEVER WHEAT CONSIGNMENTS HAVE BEEN HANDED OVER TO CUSTOMS FOR EXAMINATION AND HAVE BEEN REGISTERED INTO THEIR SYSTEMS ON OR PRIOR TO 13.05.2022, SUCH CONSIGNMENTS SHALL ALSO BE ALLOWED TO BE EXPORTED, AS PROVIDED IN PARA 9.12(B) OF THE HANDBOOK OF PROCEDURE, 2015-2020.*FURTHER IT IS INFORMED THAT IN ORDER TO FACILITATE REGISTRATION OF IRREVOCABLECOMMERCIAL LETTER OF CREDIT(ICLC), WHICH HAVE BEEN OPENED ON OR BEFORE 13-05-2022, WITH THE JURISDICTIONAL REGIONAL AUTHORITIES OF DGFT, AS PER PROVISIONS UNDER PARA 1.05(B) OF FROEIGN TRADE POLICY, 2015-2020, DGFT HAS INITIATED ONLINE SUBMISSION MODULE OF SUCH APPLICATIONS.EXPORTERS MAY APPLY FOR REGISTRATION CERTIFICATE BY NAVIGATING TO THE FOLLOWING WEBLINK:WWW.DGFT.GOV.IN {UNDER SERVICES-EXPORT MANAGEMENT SYSTEM-RC FOR EXPORTS}. NO MANUAL SUBMISSION OF APPLICATION IS ALLOWED FOR REGISTRATION OF ICLC.{REFER DGFT NOTF NO 06/2015-20 DTD 13-05-2022,DGFT TRADE NOTICE NO.06/2022-23 DTD 14-05-2022 AND DGFT TRADE NOTICE NO.07 AND 08/2022-23 BOTH DTD 17.05.2022.}*EXPORT PERMITTED THROUGH CUSTOM EDI PORTS ONLY. EXPORT SHALL ALSO BE PERMITTED THROUGH THE NON-EDI LAND CUSTOM STATIONS (LCS) ON INDO-BANGLADESH AND INDO-NEPAL BORDER SUBJECT TO REGISTRATION OF QUANTITY WITH DGFT. REGIONAL AUTHORITIES (RAS) KOLKATA & PATNA AND SUCH OTHER RAS AS NOTIFIED BY DGFT FROM TIME TO TIME WILL BE THE DESIGNATED RAS FOR THE PURPOSE OF SUCH REGISTRATION OF QUANTITY.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

• Free under DGFT 35/2026-27 of 24 Aug 2026.

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