Tariff item · Chapter 10 · Section II, Vegetable products

HS 1006 10 90Rice in the husk (paddy or rough): other

Cereals

Customs duty
80%
Tariff rate
GST now
0% or 5%
depending on the goods
Import policy
STE (State Trading Enterprise)
With a condition
Export policy
Restricted
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 rate80%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
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA48%United Arab Emirates

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.
  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
  • 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).

"* As per ITC HS import policy, import allowed through fci (ste) subject to para 2.20 of ftp* Import of genetically modified (gm) rice is restricted. import of rice into india is permitted only if the importer is able to furnish a certificate from the competent government authorities from country of export that the exported rice is gm free.**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.
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. 67Rice, other than pre-packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 48Rice, 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 under notification 27/2011-Customs, S.No. 6A (46/2024-Customs). The tariff rate is 20%.

Export duty entries that meet this code
EntryGoodsExport duty
The Second Schedule to the Customs Tariff Act, S.No. 6AAll goods of this codeRice in the husk (paddy or rough)20%
Notification 27/2011-Customs, S.No. 6AAll goods of this codeRice in the husk (paddy or rough)Nil
Notification 55/2022-Customs, S.No. 1ANamed goods or on a conditionRice 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 togetherNil
Notification 55/2022-Customs, S.No. 4Named goods or on a conditionOrganic Non-Basmati RiceCondition: 4: with a transaction certificate from a body accredited under the National Programme for Organic ProductionNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
1006Rice——
100601Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of upto 5 Kg net weight₹20—
100602Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 5 Kg and upto 10 Kg net weight₹15—
100603Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 10 Kg and upto 20 Kg net weight₹10.50—
100604Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 20 Kg net weight₹7.50—
100699OthersNil—

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

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 58 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF RICE IN HUSK (PADDY OR ROUGH) OTHER THAN SEED QUALITY IS RESTRICTED.*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*REFERENCE IS INVITED TO DGFT NOTIFICATION NO.31/2015-2020 DATED 8TH SEPTEMBER, 2022 AMENDING THE EXPORT POLICY OF BROKEN RICE UNDER HS CODE 10064000 UNDER CHAPTER 10 OF SCHEDULE 2 OF THE ITC(HS) EXPORT POLICY FROM FREE TO PROHIBITED WITH IMMEDIATE EFFECT READ WITH TRADE NOTICES NO.17/2022-2023 DATED 28TH SEPTEMBER, 2022. SUBSEQUENTLY REPRESENTATIONS HAVE BEEN RECEIVED REGARDING RICE (5% AND 25%) WHERE IRREVOCABLE LETTER OF CREDIT HAS BEEN ISSUED BEFORE 8TH SEPTEMBER, 2022 IS ALSO BEING STOPPED AT THE PORTS. ACCORDINGLY, IN SUPERSESSION OF TRADE NOTICE NO. 17/2022-23 DATED 28.09.2022, IT IS CLARIFIED IN RESPECT OF NORMAL RICE THAT RICE (5% AND 25%) IS ALREADY EXEMPTED AS IT IS NOT BROKEN RICE BUT NORMAL RICE WITH PERMISSIBLE LIMITS OF BROKEN RICE AS PER STANDARDS.HOWEVER, IT WILL CARRY 20% DUTY AS PER NOTIFICATION.REFER DGFT TRADE NOTICE NO 18/2022-23 DTD 04-10-2022*FOR EXPORT DUTY EXEMPTION TO SPECIFIED VARITIES OF RICE SUBJECT TO THE PRESCRIBED CONDITIONS REFER GSR 796(E) AND CBIC NOTF NO 55/2022-CUS DT 31-10-22*

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

Export policy (DGFT ITC(HS) Schedule 2)

  • Restricted under DGFT 23/2015-20 of 7 Oct 2015.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1006 10, and China's below.

China: the same goods (1006 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 8 expired under 1006 10. 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
1006.10.21.01Long grain paddy rice for propagation种用长粒米稻谷1%MFN rate (no APTA concession on this line)1%9%0%4xABytNPQ
1006.10.21.90Long grain paddy rice for propagation种用长粒米稻谷65%MFN rate (no APTA concession on this line)65%9%0%4xAByNPQ
1006.10.29.01Other rice for sowing其他种用稻谷1%MFN rate (no APTA concession on this line)1%9%0%4xABytNPQ
1006.10.29.90Other rice for sowing其他种用稻谷65%MFN rate (no APTA concession on this line)65%9%0%4xAByNPQ
1006.10.81.01Other long grain paddy rice其他长粒米稻谷1%MFN rate (no APTA concession on this line)1%9%0%4xABytRSPQ
1006.10.81.90Other long grain paddy rice其他长粒米稻谷65%MFN rate (no APTA concession on this line)65%9%0%4xAByRSPQ
1006.10.89.01Other paddy rice其他稻谷1%MFN rate (no APTA concession on this line)1%9%0%4xABytRSPQ
1006.10.89.90Other paddy rice其他稻谷65%MFN rate (no APTA concession on this line)65%9%0%4xAByRSPQ
  • 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

1006.10.11Indica rice

1006.10.11.01Paddy rice, Indica type, for sowing (within quota)种用籼米稻谷(配额内 )Expired

In-quota配额内

Unit
kg
MFN import duty
1%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006101101999Paddy rice (Indica type) for planting (within quota)种用籼米稻谷(配额内)
1006.10.11.90Paddy rice, Indica type, for sowing (outside quota)种用籼米稻谷(配额外 )Expired

Out-of-quota配额外

Unit
kg
MFN import duty
65%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006101190999Paddy rice (Indica type) for planting (outside quota)种用籼米稻谷(配额外)

1006.10.19Other

1006.10.19.01Other paddy rice for sowing (within quota)其他种用稻谷(配额内 )Expired

In-quota配额内

Unit
kg
MFN import duty
1%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006101901999Other paddy rice for sowing (within quota)其他种用稻谷(配额内)
1006.10.19.90Other paddy rice for sowing (outside quota)其他种用稻谷(配额外 )Expired

Out-of-quota配额外

Unit
kg
MFN import duty
65%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006101990999Other paddy rice for sowing (outside quota)其他种用稻谷(配额外)

1006.10.21Long grain paddy rice for sowing (grain length > 6 mm or length/width ratio ≥ 2)

1006.10.21.01Long grain paddy rice for propagation种用长粒米稻谷

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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006102101999Long grain paddy rice for sowing (within quota)种用长粒米稻谷(配额内)
1006.10.21.90Long grain paddy rice for propagation种用长粒米稻谷

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
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006102190101Long grain rice paddy for sowing (out-of-quota) (germplasm resources)种用长粒米稻谷(配额外)(种质资源)
  • 1006102190102Long-grain paddy rice for sowing (out-of-quota) (excluding germplasm resources)种用长粒米稻谷(配额外)(种质资源除外)
  • 1006102190999Long grain paddy rice for sowing (outside quota)种用长粒米稻谷(配额外)

1006.10.29Rice in the husk (paddy or rough), medium/short grain, for sowing (grain length ≤ 6mm & L/W ratio < 2)

1006.10.29.01Other rice for sowing其他种用稻谷

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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006102901999Other paddy rice for sowing (within quota)其他种用稻谷(配额内)
1006.10.29.90Other rice for sowing其他种用稻谷

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
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006102990101Other rice in the husk (paddy or rough) (out-of-quota) (germplasm resources)其他种用稻谷(配额外)(种质资源)
  • 1006102990102Other rice in the husk (paddy or rough), of a kind used for sowing (out-of-quota) (excluding germplasm resources)其他种用稻谷(配额外)(种质资源除外)
  • 1006102990999Other paddy rice for sowing (outside quota)其他种用稻谷(配额外)

1006.10.81Other long grain paddy rice (grain length > 6 mm or length/width ratio ≥ 2)

1006.10.81.01Other long grain paddy rice其他长粒米稻谷

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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006108101101Other long grain rice in the husk (within quota) (alternative cultivation)其他长粒米稻谷(配额内)(替代种植)
  • 1006108101102Other long grain rice in the husk (within quota) (excluding alternative cultivation)其他长粒米稻谷(配额内)(替代种植除外)
  • 1006108101999Other long grain paddy rice (within quota)其他长粒米稻谷(配额内)
1006.10.81.90Other long grain paddy rice其他长粒米稻谷

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
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006108190999Other long grain paddy rice (outside quota)其他长粒米稻谷(配额外)

1006.10.89Other medium or short grain paddy rice (length ≤ 6 mm and length/width ratio < 2)

1006.10.89.01Other paddy rice其他稻谷

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
  • yExport licence (border trade)出口许可证(边境小额贸易)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006108901101Other paddy rice (within quota) (alternative cultivation)其他稻谷(配额内)(替代种植)
  • 1006108901102Other rice in the husk (paddy or rough) (within-quota) (excl. substitute cultivation)其他稻谷(配额内)(替代种植除外)
  • 1006108901999Other paddy rice (within quota)其他稻谷(配额内)
1006.10.89.90Other paddy rice其他稻谷

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
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type种类
  • 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
  • 4.Grain length粒长
  • 5.Aspect ratio长宽比
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
50%
Hong Kong
0%
Macao
0%
CIQ codes
  • 1006108990999Other paddy rice (out-of-quota)其他稻谷(配额外)

1006.10.91Indica rice

1006.10.91.01Other Indica paddy rice (within quota)其他籼米稻谷(配额内 )Expired

In-quota配额内

Unit
kg
MFN import duty
1%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006109101999Other Indica rice in the husk (paddy), (within quota)其他籼米稻谷(配额内)
1006.10.91.90Other Indica paddy rice (outside quota)其他籼米稻谷(配额外 )Expired

Out-of-quota配额外

Unit
kg
MFN import duty
65%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006109190999Other Indica rice in the husk (paddy), (outside quota)其他籼米稻谷(配额外)

1006.10.99Other

1006.10.99.01Other rice in the husk (within quota)其他稻谷(配额内 )Expired

In-quota配额内

Unit
kg
MFN import duty
1%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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)
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006109901999Other paddy rice (within quota)其他稻谷(配额内)
1006.10.99.90Other rice in the husk (outside quota)其他稻谷(配额外 )Expired

Out-of-quota配额外

Unit
kg
MFN import duty
65%
Provisional import duty
None
General import duty
180%
Import VAT
10%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
30 Dec 2018
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
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state

Not listed.

CIQ codes
  • 1006109990999Other paddy rice (out-of-quota)其他稻谷(配额外)

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.