Tariff item · Chapter 10 · Section II, Vegetable products

HS 1006 30 20Basmati rice

Cereals › Rice › Semi-milled or wholly-milled rice, whether or not polished or glazed

Customs duty
70%
Tariff rate
GST now
0% or 5%
depending on the goods
Export policy
Free
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 rate70%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–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA42%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

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

Documents: FSSAI Import License (FSSAI).

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

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. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Export duty entries that meet this code
EntryGoodsExport duty
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): Omitted from 01.05.2025 by 10/2025-26.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 01.06.2025 by 10/2025-26.

Clearance by other agencies

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

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

Export policy (DGFT ITC(HS) Schedule 2)

  • Free under DGFT 62/2024-25 of 10 Mar 2025.
  • Condition: (i) Export to EU Member States and European countries, namely United Kingdom, Iceland, Liechtenstein, Norway and Switzerland permitted subject to issuance of certificate of Inspection by Export Inspection Council/Export Inspection Agency. (ii) Certificate of Inspection by Export Inspection council / Export Inspection Agency shall not be mandatory for export to remaining European countries with effect from the date of Notification for a period of 6 months.

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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1006.30.20.01Long grain milled rice长粒米精米1%MFN rate (no APTA concession on this line)1%9%0%4xABytPRQS
1006.30.20.90Long grain milled rice长粒米精米65%MFN rate (no APTA concession on this line)65%9%0%4xAByPRQS
1006.30.80.01Other milled rice其他精米1%MFN rate (no APTA concession on this line)1%9%0%4xABytPRQS
1006.30.80.90Other 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

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.