Heading · Chapter 12 · Section II, Vegetable products
HS 1207Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder: other oil seeds and oleaginous fruits, whether or not broken
- Customs duty
- 20% to 30%
- 20 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Mostly Free
- Restricted: 7 items
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 30%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
10 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 |
|---|---|---|---|---|
| 1207 10 | Palm nuts and kernels | 30% | 0% or 5% | kg |
| 1207 21 00 | Seed | 30% | 0% or 5% | kg |
| 1207 29 00 | Other | 30% | 0% or 5% | kg |
| 1207 30 | Castor oil seeds | 30% | 0% or 5% | kg |
| 1207 40 | Sesamum seeds | 30% | 0% or 5% | kg |
| 1207 50 | Mustard seeds | 30% | 0% or 5% | kg |
| 1207 60 | Safflower (Carthamus tinctorius) seeds | 30% | 0% or 5% | kg |
| 1207 70 | Melon seeds | 30% | 0% or 5% | kg |
| 1207 91 00 | Poppy seeds | 20% | 0% or 5% | kg |
| 1207 99 | 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 20 tariff items: 20% to 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 14 tariff items
- Restricted: 7 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. 83 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 67 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum se eds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 77 | All goods of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 60 | All goods other than of seed quality | 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 |
|---|---|---|---|
| 1207 | Other oil seeds oleaginous fruits, whether or not broken | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 21 tariff items
China: the same goods (1207)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 22 in force and 6 expired under 1207. 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 |
|---|---|---|---|---|---|---|
| 1207.10.10.10 | Endangered palm fruits and palm kernels, for planting种用濒危棕榈果及棕榈仁 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABEFNPQ |
| 1207.10.10.90 | Other palm nuts and kernels, for sowing其他种用棕榈果及棕榈仁 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.10.90.10 | Other endangered palm nuts and kernels其他濒危棕榈果及棕榈仁 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABEFRSPQ |
| 1207.10.90.90 | Other palm fruit and palm nuts其他棕榈果及棕榈仁 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 1207.21.00.00 | Cotton seeds for planting种用棉子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.29.00.00 | Other cotton seeds其他棉子 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 9% | ABRSPQ |
| 1207.30.10.00 | Castor seeds for planting种用蓖麻子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.30.90.00 | Other castor seeds其他蓖麻子 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 9% | ABRSPQ |
| 1207.40.10.00 | Sesame seeds for planting种用芝麻 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.40.90.00 | Other sesame seeds其他芝麻 | 9%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 1207.50.10.00 | Mustard seeds for sowing种用芥子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.50.90.00 | Other mustard seeds其他芥子 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 9% | ABRPQ |
| 1207.60.10.00 | Safflower seeds for sowing种用红花子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.60.90.00 | Other safflower seeds其他红花子 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 1207.70.10.00 | Melon seeds for sowing种用甜瓜子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1207.70.91.00 | Black melon seeds or other black melon seeds, other than for sowing非种用黑瓜子或其他黑瓜子 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 1207.70.92.00 | Red melon seeds or other red melon seeds, other than for sowing非种用红瓜子或其他红瓜子 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 1207.70.99.00 | Other melon seeds其他甜瓜的子 | 30%MFN rate (no APTA concession on this line) | 30% | 9% | 9% | ABRSPQ |
| 1207.91.00.00 | Poppy seeds罂粟子 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABPQ |
| 1207.99.10.20 | Perilla seeds for sowing种用紫苏子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.99.91.00 | Shea nuts牛油树果 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRPQ |
| 1207.99.99.00 | Other oil seeds and oleaginous fruits其他含油子仁及果实 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 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.
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.