Subheading · Chapter 10 · Section II, Vegetable products
HS 1006 30Semi-milled or wholly-milled rice, whether or not polished or glazed
Cereals › Rice
- Customs duty
- 70%
- 3 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- STE
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 65%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 1006 30 10 | Rice, parboiled | 70% | 0% or 5% | kg |
| 1006 30 20 | Basmati rice | 70% | 0% or 5% | kg |
| 1006 30 90 | Other | 70% | 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 3 tariff items: 70%. 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
- STE: 6 tariff items
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. 67 | Rice, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 48 | Rice, 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
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. 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. 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. 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 |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1006 | Rice | — | — |
| 100601 | Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of upto 5 Kg net weight | ₹20 | — |
| 100602 | Rice, 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 | — |
| 100603 | Rice, 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 | — |
| 100604 | Rice, 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 | — |
| 100699 | Others | Nil | — |
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: 7 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1006 30, and China's below.
China: the same goods (1006 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 4 expired under 1006 30. 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 |
|---|---|---|---|---|---|---|
| 1006.30.20.01 | Long grain milled rice长粒米精米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.30.20.90 | Long grain milled rice长粒米精米 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByPRQS |
| 1006.30.80.01 | Other milled rice其他精米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.30.80.90 | Other milled rice其他精米 | 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
1006.30.10Indica rice
1006.30.10.01Milled Indica rice (whether or not polished or glazed) (within quota)籼米精米(不论是否磨光或上光(配额内) )Expired
Whether or not polished or glazed (within quota)不论是否磨光或上光(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
- MImport commodity inspection进口商品检验
- 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
- 1006301001101Indica polished rice (whether or not glazed or polished (within quota)) (edible white rice)籼米精米(不论是否磨光或上光(配额内))(食用白米)
- 1006301001102Milled Indica rice (whether or not polished or glazed (within quota)) (edible rice for cooking)籼米精米(不论是否磨光或上光(配额内))(食用蒸煮米)
- 1006301001103Milled Indica rice (whether or not polished or glazed (within quota)) (other processed rice for food)籼米精米(不论是否磨光或上光(配额内))(食用其他加工米)
1006.30.10.90Milled Indica rice (whether or not polished or glazed) (outside quota)籼米精米(不论是否磨光或上光(配额外) )Expired
Whether or not polished or glazed (outside quota)不论是否磨光或上光(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
- MImport commodity inspection进口商品检验
- 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
- 1006301090101Indica polished rice (whether or not glazed or polished (outside quota)) (edible white rice)籼米精米(不论是否磨光或上光(配额外))(食用白米)
- 1006301090102Milled Indica rice (whether or not polished or glazed (outside quota)) (edible rice for cooking)籼米精米(不论是否磨光或上光(配额外))(食用蒸煮米)
- 1006301090103Milled Indica rice (whether or not polished or glazed (outside quota)) (other processed rice for food)籼米精米(不论是否磨光或上光(配额外))(食用其他加工米)
1006.30.20Milled rice of long grain (length >6mm or L/W ratio ≥2)
1006.30.20.01Long grain milled rice长粒米精米
Whether or not polished or glazed (within quota)不论是否磨光或上光(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
- 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.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
- 1006302001201Milled long grain rice, whether or not polished or glazed (within quota) (edible white rice)长粒米精米(不论是否磨光或上光(配额内))(食用白米)
- 1006302001202Milled long grain rice, whether or not polished or glazed (within quota) (parboiled for consumption)长粒米精米(不论是否磨光或上光(配额内))(食用蒸煮米)
- 1006302001203Long grain semi-milled or wholly-milled rice, whether or not polished or glazed (within quota) (for other processed rice for consumption)长粒米精米(不论是否磨光或上光(配额内))(食用其他加工米)
1006.30.20.90Long grain milled rice长粒米精米
Whether or not polished or glazed (outside quota)不论是否磨光或上光(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.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
- 1006302090201Milled long grain rice, whether or not polished or glazed (outside quota) (edible white rice)长粒米精米(不论是否磨光或上光(配额外))(食用白米)
- 1006302090202Milled long grain rice, whether or not polished or glazed (outside quota) (parboiled for consumption)长粒米精米(不论是否磨光或上光(配额外))(食用蒸煮米)
- 1006302090203Long grain semi-milled or wholly-milled rice, whether or not polished or glazed (outside quota) (for other processed rice for consumption)长粒米精米(不论是否磨光或上光(配额外))(食用其他加工米)
1006.30.80Medium or short grain milled rice (length ≤ 6 mm and L/W ratio < 2)
1006.30.80.01Other milled rice其他精米
Whether or not polished or glazed (within quota)不论是否磨光或上光(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
- 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.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
- 1006308001201Other husked (brown) rice, whether or not polished or glazed (within quota) (edible white rice)其他精米(不论是否磨光或上光(配额内))(食用白米)
- 1006308001202Other milled rice, whether or not polished or glazed (within quota) (edible parboiled rice)其他精米(不论是否磨光或上光(配额内))(食用蒸煮米)
- 1006308001203Other milled rice (whether or not polished or glazed (within quota)) (other processed rice for food)其他精米(不论是否磨光或上光(配额内))(食用其他加工米)
1006.30.80.90Other milled rice其他精米
Whether or not polished or glazed (outside quota)不论是否磨光或上光(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.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
- 1006308090201Other husked (brown) rice, whether or not polished or glazed (outside quota) (edible white rice)其他精米(不论是否磨光或上光(配额外))(食用白米)
- 1006308090202Other milled rice, whether or not polished or glazed (outside quota) (edible parboiled rice)其他精米(不论是否磨光或上光(配额外))(食用蒸煮米)
- 1006308090203Other milled rice (whether or not polished or glazed (outside quota)) (other processed rice for food)其他精米(不论是否磨光或上光(配额外))(食用其他加工米)
1006.30.90Other
1006.30.90.01Other milled rice (whether or not polished or glazed (within quota))其他精米(不论是否磨光或上光(配额内) )Expired
Whether or not polished or glazed (within quota)不论是否磨光或上光(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
- MImport commodity inspection进口商品检验
- 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
- 1006309001101Other husked (brown) rice, whether or not polished or glazed (within quota) (edible white rice)其他精米(不论是否磨光或上光(配额内))(食用白米)
- 1006309001102Other milled rice, whether or not polished or glazed (within quota) (edible parboiled rice)其他精米(不论是否磨光或上光(配额内))(食用蒸煮米)
- 1006309001103Other milled rice (whether or not polished or glazed (within quota)) (other processed rice for food)其他精米(不论是否磨光或上光(配额内))(食用其他加工米)
1006.30.90.90Other milled rice, whether or not polished or glazed (out-of-quota)其他精米(不论是否磨光或上光(配额外) )Expired
Whether or not polished or glazed (outside quota)不论是否磨光或上光(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
- MImport commodity inspection进口商品检验
- 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
- 1006309090101Other husked (brown) rice, whether or not polished or glazed (outside quota) (edible white rice)其他精米(不论是否磨光或上光(配额外))(食用白米)
- 1006309090102Other milled rice, whether or not polished or glazed (outside quota) (edible parboiled rice)其他精米(不论是否磨光或上光(配额外))(食用蒸煮米)
- 1006309090103Other milled rice (whether or not polished or glazed (outside quota)) (other processed rice for food)其他精米(不论是否磨光或上光(配额外))(食用其他加工米)
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.