Subheading · Chapter 11 · Section II, Vegetable products
HS 1106 30Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8: of the products of chapter 8
Products of the milling industry; malt; starches; inulin; wheat gluten
- Customs duty
- 30%
- 4 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 1106 30 10 | Of tamarind | 30% | 0% or 5% | kg |
| 1106 30 20 | Of singoda | 30% | 0% or 5% | kg |
| 1106 30 30 | Mango flour | 30% | 0% or 5% | kg |
| 1106 30 90 | Other | 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 4 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: 4 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. 75 | Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarin d, of singoda, mango flour, etc. other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 56 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split ( HS 0713)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 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 |
|---|---|---|---|
| 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 | — | — |
| 110601 | Guar Meal | 0.1% | Rs. 170.1 per MT |
| 110699 | Others | 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1106 30, and China's below.
China: the same goods (1106 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 1106 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 |
|---|---|---|---|---|---|---|
| 1106.30.00.00 | Fine meal, coarse meal and powder of fruits and nuts水果及坚果的细粉、粗粉及粉末 | 10%APTA rate, with an APTA certificate of origin | 20% | 13% | 9% | ABRSPQ |
- 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
1106.30.00Fine and coarse powders, powders of products of Chapter 8
1106.30.00.00Fine meal, coarse meal and powder of fruits and nuts水果及坚果的细粉、粗粉及粉末
Powders consisting solely of goods of Chapter 8仅包括第八章所列货品的粉
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 10 Oct 2026
Licences and certificates
- 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
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 (e.g., peas, chickpeas, etc.)种类(豌豆、鹰嘴豆等)
- 3.State (fine powder, coarse powder, powder)状态(细粉、粗粉、粉末)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 10%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Ecuador
- 14%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 10%
RCEP rates
- Australia
- 15%
- Brunei
- 13.3%
- Cambodia
- 13.3%
- South Korea
- 13.3%
- Laos
- 13.3%
- Malaysia
- 13.3%
- New Zealand
- 16%
- Singapore
- 13.3%
- Thailand
- 13.3%
- Vietnam
- 13.3%
- Japan
- 13.8%
- Indonesia
- 13.3%
- Philippines
- 13.3%
- Myanmar
- 13.3%
CIQ codes
- 1106300000101Flour, meal and powder of fruits and nuts (of goods of Chapter 8 only) (other seeds with hard shells) (processed by extraction (other than sun-drying), pressing, cooking, roasting, freeze-drying, dehydrating, sugaring, fermenting, freezing (blanched and quick-frozen below -18°C), pickling, salting, stir-frying, etc.)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-18度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)
- 1106300000102Flour, meal and powder of fruits and nuts (of goods of Chapter 8 only) (other seeds covered by skin or husk) (processed by extraction (other than sun-drying), pressing, cooking, roasting, freeze-drying, dehydrating, sugaring, fermenting, freezing (blanched and quick-frozen below -19°C), pickling, salting, stir-frying, etc.)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-19度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)
- 1106300000103Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other seeds with hard shells) (almond flour) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(扁桃仁粉)(其他工艺)
- 1106300000104Fine or coarse meal and powder of fruit and nuts (only including powder of goods listed in Chapter 8) (other seeds with hard shells) (coconut flour, coconut shell flour, coconut milk powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(椰子粉、椰壳粉、椰浆粉)(其他工艺)
- 1106300000105Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other kernels covered by hard shells) (almond powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(杏仁粉)(其他工艺)
- 1106300000106Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other seeds with hard shells) (almond flour) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(巴旦杏粉)(其他工艺)
- 1106300000107Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other kernels covered by hard shells) (durian powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(榴莲粉)(其他工艺)
- 1106300000108Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other kernels covered by hard shells) (hazelnut powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(榛子粉)(其他工艺)
- 1106300000109Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other seeds with hard shells) (tamarind powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(罗望子粉)(其他工艺)
- 1106300000110Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other kernels covered by skin or peel) (blueberry powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(蓝莓粉)(其他工艺)
- 1106300000111Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other kernels covered by skin or peel) (banana powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(香蕉粉)(其他工艺)
- 1106300000112Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other kernels covered by skin or peel) (cherry powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(樱桃粉)(其他工艺)
- 1106300000113Fine or coarse flour and powder of fruit or nuts (flour of goods of Chapter 8 only) (other seeds coated with husk or skin) (acai powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(阿萨伊果粉)(其他工艺)
- 1106300000114Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other seeds covered with skin or husk) (arrowroot powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(竹芋果粉)(其他工艺)
- 1106300000115Flour, meal and powder of fruits and nuts (only powders of goods of Chapter 8) (other seeds covered with skin or husk) (cranberry powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(蔓越莓粉)(其他工艺)
- 1106300000116Fine or coarse flour and powder of fruit or nuts (of goods of Chapter 8 only) (other seeds coated with husk or skin) (lemon powder, lemon peel powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(柠檬粉、柠檬皮粉)(其他工艺)
- 1106300000117Flour, meal and powder of fruits and nuts (only those of Chapter 8) (other seeds covered with skin or husk) (citrus powder, orange powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(柑橘粉、桔子粉)(其他工艺)
- 1106300000118Flour, meal and powder of fruits and nuts (only including powders of goods listed in Chapter 8) (other seeds covered with husk or skin) (plum powder) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(梅粉)(其他工艺)
- 1106300000998Flour, meal & powder of fruit & nuts (of goods of Ch 8 only) (other seeds with hard shell) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为坚硬外壳包被的籽实)(其他工艺)
- 1106300000999Flour, meal & powder of fruit & nuts (of goods of Ch 8 only) (other seeds with skin or coat) (other processes)水果及坚果的细粉、粗粉及粉末(仅包括第八章所列货品的粉)(其他籽仁为皮或衣等包被的籽实)(其他工艺)
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.