HS 1101 00 00Wheat or meslin flour

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

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

Documents: FSSAI Import License (FSSAI).

"*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], 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.

The rules that set it now

History

Export duty

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

Duty drawback (All Industry Rates)

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

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

Clearance by other agencies

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

*AS PER S.NO.64 AGAINST ITC (HS) CODE 1101 OF CHPTR 11 OF SCHD 2 OF THE ITC (HS) EXPORT POLICY, EXPORT OF WHEAT OR MESLIN FLOUR (ATTA), MAIDA, SAMOLINA (RAVA/SIRGI), WHOLEMEAL ATTA AND RESULTANT ATTA UNDER HS CODE 1101 IS AMENDED FROM 'FREE' TO 'PROHIBITED'. THE EXPORT OF ABOVE ITEMS, HOWEVER, SHALL BE ALLOWED ON THE BASIS OF PERMISSION GRANTED BY THE GOI TO OTHER COUNTRIES TO MEET THEIR FOOD SECURITY NEEDS AND BASED ON THE REQUEST OF THEIR GOVT.THE PROVISIONS AS UNDER PARA 1.05 OF THE FTP, 2015-2020 REGARDING TRANSITIONAL ARRANGEMENT SHALL NOT BE APPLICABLE UNDER THIS NOTF.REFER DGFT NO 30/2015-20 DT 27-08-22*HOWEVER, EXPORT OF WHEAT FLOUR (ATTA) WILL BE ALLOWED AGAINST ADVANCE AUTHORISATION, AND BY EXPORT ORIENTED UNITS (EOUS) AND UNITS IN SEZS. PROCEDURAL CONDITIONS TO BE FOLLOWED BY ADVANCE AUTHORISATION HOLDERS WILL BE PROVIDED IN THE HANDBOOK OF PROCEDURES.EXPORT OF WHEAT FLOUR (ATTA) BY 100% EXPORT ORIENTED UNITS (EOUS) AND UNITS IN THE SEZ WILL BE SUBJECT TO PRE-IMPORT OF WHEAT CONDITION.THE WHEAT FLOUR (ATTA) WILL HAVE TO BE EXPORTED WITHIN 180 DAYS FROM THE DATE OF IMPORT OF THE WHEAT CONSIGNMENT.THE IMPORT SHALL BE SUBJECT TO ACTUAL USER CONDITION AND TRANSFER OF IMPORTED RAW MATERIAL, FOR ANY PURPOSE INCLUDING JOB WORK, SHALL NOT BE PERMITTED.PROCUREMENT OF DOMESTIC WHEAT FOR THE PURPOSE OF EXPORT OF WHEAT FLOUR WILL NOT BE ALLOWED. ENTIRE PRODUCTION OF MILLING PROCESS HAS TO BE EXPORTED AND NO REMNANTS OF THE MILLING PROCESS WILL BE ALLOWED TO BE RETAINED IN THE COUNTRY, EXCEPT THE WASTAGE APPROVED BY NORMS COMMITTEE.AT THE TIME OF EXPORT, BILL OF ENTRY FOR IMPORTED WHEAT WILL BE PRODUCED BEFORE THE CUSTOMS AUTHORITIES AND ONLY ON VERIFICATION OF THE SAME EXPORT WILL BE ALLOWED. REFER DGFT NOTF NO 39/2015-2020 DT 14-10-22.*FURTHER WHEAT OR MESLIN FLOUR UNDER HS CODE 1101 IS NO LONGER EXEMPTED FROM EXPORT RESTRICTIONS/BAN. THE STATUS OF OTHER 9 ITEMS IN NOTF NO.31 (RE-2012)/2009-14 DT 04-02-13 REMAINS UNCHANGED.REF DGFT NOTF NO 29/2015-20 DTD 27-08-22.*AS PER CIR NO.47/2017-CUS DT 27-11-17 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*AS PER DGFT PN NO 54/2015-20 DT 31-01-23 THE CONDITION (I) OF SION E-136 AS MENTIONED IN PN NO 38/2015-20 DT 25-11-22 SHOULD READ AS THE ADVANCE AUTHORISATION (AA) SHALL BE ISSUED TO FLOUR MILLERS AND EXPORTERS HAVING TIE UP WITH FLOUR MILLERS AND EXPORTERS HAVING TIE UP WITH FLOUR MILLERS AS SUPPORTING MANUFACTURER. THE PARA 4.05 (III) UNDER HBP 2015-20 SHOULD READ AS WHEAT FLOUR ATTA IS PERMITTED TO BE EXPORTED UNDER AA SCHEME SUBJECT TO PRE-IMPORT CONDITION OF WHEATUNDER THE NOTIFIED SION ONLY. NO DOMESTIC/INDIGENOUS SOURCING OF WHEAT IS PERMITTED AND THE INVALIDATION LETTER/ARO FACILITY IS NOT AVAILABLE. THIRD PARTY EXPORTS ARE ALSO NOT ALLOWED IN THIS CASE.IMPORT AND EXPORT WOULD BE PERMITTED ONLY THROUGH EDI ENABLE PORTS. THE EXPORT OBLIGATION PERIOD (EOP) OF AA FOR WHEAT SHALL BE 180 DAYS FROM THE DATE OF CLEARANCE OF EACH IMPORT CONSIGNMENT AND NO EXTENSION IN EOP WILL BE ALLOWED.SUCH IMPORT SHALL BE SUBJECT TO ACTUAL USER CONDITION AND NO TRANSFER OF IMPORTED WHEAT SHALL BE PERMITTED.IN CASE OF NON- FULFILLMENT OF EO/NON-ACHIEVEMENT OF STIPULATED VALUE ADDITION A PENALTY EQUAL TO FIVE TIMES OF CIF VALUE OF IMPORTED MATERIAL CORRESPONDING TO THE SHORTFALL IN EO SHALL BE IMPOSED IN ADDITION TO PAYMENT OF APPLICABLE DUTY AND INTEREST. PROVISIONS OF PARA 4.49 OF HBP SHALL NOT BE APPLICABLE IN THIS CASE*

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

Export policy (DGFT ITC(HS) Schedule 2)

• Free under DGFT 34/2026-27 of 24 Aug 2026.

Every Chinese code in full