Subheading · Chapter 11 · Section II, Vegetable products
HS 1103 11Cereal groats, meal and pellets: of wheat
Products of the milling industry; malt; starches; inulin; wheat gluten
- Customs duty
- 30%
- 2 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 9% to 65%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 1103 11 10 | Groat | 30% | 0% or 5% | kg |
| 1103 11 20 | Meal | 30% | 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 2 tariff items: 30%. 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
- Free: 2 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. 72 | Cereal groats, meal and pellets, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 53 | Cereal groats, meal and pellets, including suji and dalia, pre- packaged and labelled | 5% |
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
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 item | Goods | Rate | Cap |
|---|---|---|---|
| 1103 | Cereal groats, meal and pellets | 0.15% | — |
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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1103 11, and China's below.
China: the same goods (1103 11)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1103 11. 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 |
|---|---|---|---|---|---|---|
| 1103.11.00.01 | Groats and meal of wheat小麦粗粒及粗粉 | 9%MFN rate (no APTA concession on this line) | 9% | 9% | 9% | 4ABtxyRSPQ |
| 1103.11.00.90 | Groats and meal of wheat小麦粗粒及粗粉 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 9% | 4ABxyRSPQ |
- 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
1103.11.00Groats and meal of wheat
1103.11.00.01Groats and meal of wheat小麦粗粒及粗粉
In-quota配额内
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- 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.Types (e.g., wheat, maize, oats)种类(小麦、玉米、燕麦等)
- 3.Form (coarse granules, coarse powders, agglomerates, etc.)状态(粗粒、粗粉、团粒等)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 50%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1103110001101Wheat groats and meal (within quota) (for food)小麦粗粒及粗粉(配额内)(食用)
- 1103110001102Wheat groats and meal (within quota) (for feed)小麦粗粒及粗粉(配额内)(饲用)
1103.11.00.90Groats and meal of wheat小麦粗粒及粗粉
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 65%
- Provisional import duty
- None
- General import duty
- 130%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- 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.Types (e.g., wheat, maize, oats)种类(小麦、玉米、燕麦等)
- 3.Form (coarse granules, coarse powders, agglomerates, etc.)状态(粗粒、粗粉、团粒等)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 50%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1103110090101Wheat groats and meal (outside quota) (for food)小麦粗粒及粗粉(配额外)(食用)
- 1103110090102Wheat groats and meal (out-of-quota) (other wheat groats and meal for feed)小麦粗粒及粗粉(配额外)(饲用其他小麦粗粒及粗粉)
- 1103110090103Groats and meal of wheat (out-of-quota) (mixed wheat and barley meal for feed)小麦粗粒及粗粉(配额外)(饲用小麦大麦混合粉)
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.