Tariff item · Chapter 10 · Section II, Vegetable products

HS 1001 99 20Meslin

Cereals › Wheat and meslin

Customs duty
100%
Tariff rate
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Prohibited
Unit
kg
Duty in China
1% to 65%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate100%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)Exempt (11/2018-Customs, S.No. 1)BCD + AIDC11/2018-Customs, S.No. 1
Integrated GST (IGST)0% or 5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
India–Japan CEPA0%Japan
India–Sri Lanka FTA0%Sri Lanka
India–Thailand Early Harvest Scheme0%Thailand
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal

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).

"*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))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 62Wheat and meslin, other than pre-packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 43Wheat and meslin, pre-packaged and labelled5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56All goods of seed qualityNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
1001Wheat and meslin——
100101WheatNil—
100199Meslin0.15%—

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 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

*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.{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.07/2022-23 DTD 17.05.2022.}*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.* EXPORT OF MESLIN OF SEED QUALITY IS FREE HOWEVER 1. EXPORT WILL BE ALLOWED SUBJECT TO SUBMISSION OF FOLLOWING DOCUMENTS TO CUSTOMS AT THE TIME OF EXPORT: (I)A LICENSE TO CARRY ON THE BUSINESS OF A DEALER IN SEEDS ISSUED UNDER SECTION 3 OF THE SEED CONTROL ORDER (1983) FROM THE STATE GOVERNMENT; AND DECLARATION THAT THE EXPORT CONSIGNMENT OF SEEDS HAS BEEN CHEMICALLY TREATED AND IS NOT FIT FOR HUMAN CONSUMPTION; AND 2. EXPORT PACKETS WILL BE LABELED THAT SEEDS ARE TREATED WITH CHEMICAL INSECTICIDES AND CANNOT BE USED FOR FOOD OR FEED PURPOSES. REF - SL. NO. 62 OF SCHEDULE-2 ITC HS EXPORT POLICY*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)

  • Prohibited under DGFT 06/2015-20 of 13 May 2022.
  • Condition: However, export of Meslin of seed quality is Free subject to the following conditions: 1. Export will be allowed subject to submission of following documents to Customs at the time of export: (i) A license to carry on the business of a dealer in seeds issued under Section 3 of the Seed Control Order (1983) from the State Government; and (ii) Declaration that the export consignment of seeds has been chemically treated and is not fit for human consumption; and 2. Export packets will be labeled that seeds are treated with chemical insecticides and cannot be used for food or feed purposes.

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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1001.99.00.01Other wheat and meslin其他小麦及混合麦1%MFN rate (no APTA concession on this line)1%9%0%4xABtyPRQS
1001.99.00.90Other 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

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.