Tariff item · Chapter 14 · Section II, Vegetable products
HS 1404 90 60Coconut shell, unworked
Vegetable plaiting materials; vegetable products not elsewhere specified or included › Vegetable products not elsewhere specified or included
- Customs duty
- 30%
- Tariff rate
- GST now
- 0%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4% to 15%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 30% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Korea CEPA | 5% | South Korea |
| SAFTA | 5% | Sri Lanka |
| India–UAE CEPA | 6% | United Arab Emirates |
| India–Australia ECTA | 12.9% | Australia |
| APTA | 16.5% | Bangladesh, China, South Korea, Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 18% | Norway |
| India–EFTA TEPA51/2025-Customs | 21.43% | Switzerland, Iceland, Liechtenstein |
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
- Plant Quarantine Information System (PQIS): a clearance or certificate before the goods arrive, 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,.
Documents: Import Permit issued by PQIS (PQIS).
"*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-phyto Sanitary Certificates (PSCS)[851000]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
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).
- 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%.
- Until 21 September 2025 0%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 94 | Coconut shell, unworked | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% | 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% | 10/2025-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 |
|---|---|---|---|
| 1404 | Vegetable products not elsewhere specified or included | 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% 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 CIR NO.47/2017-CUS DTD 27/11/2017 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.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1404 90, and China's below.
China: the same goods (1404 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 1404 90. 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 |
|---|---|---|---|---|---|---|
| 1404.90.10.00 | Vegetable materials of a kind mainly used for dyeing or tanning主要供染料或鞣料用的植物原料 | 4.3%APTA rate, with an APTA certificate of origin | 5% | 9% | 9% | ABPQ |
| 1404.90.90.10 | Coir pith椰糠 | 4%China's provisional rate, lower than MFN | 15% | 9% | 9% | ABPQ |
| 1404.90.90.90 | Other vegetable products, not elsewhere specified or included其他编号未列名植物产品 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 9% | ABPQ |
- 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
1404.90.10Vegetable materials of a kind mainly used for dyeing or tanning
1404.90.10.00Vegetable materials of a kind mainly used for dyeing or tanning主要供染料或鞣料用的植物原料
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 45%
- 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
- 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
- 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.Use用途
- 3.GTIN
- 4.CAS
- 5.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1404901000101Vegetable materials of a kind used primarily for dyeing or tanning (medicinal myrobalan)主要供染料或鞣料用的植物原料(药用诃子)
- 1404901000990Vegetable materials, of a kind principally used for dyeing or tanning (other vegetable products, n.e.s.)主要供染料或鞣料用的植物原料(未列出的其他植物产品)
- 1404901000999Vegetable materials, of a kind principally used for dyeing or tanning (other vegetable products, n.e.s.)主要供染料或鞣料用的植物原料(未列出的其他植物产品)
1404.90.90Other vegetable products not elsewhere specified or included
1404.90.90.10Coir pith椰糠
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- 4%
- General import duty
- 70%
- 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
- 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
- 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.GTIN
- 3.CAS
- 4.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 10.5%
- Ecuador
- 10.5%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- South Korea
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 9%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 8.2%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 1404909010999Coir pith (slabs/blocks)椰糠(条/块)
1404.90.90.90Other vegetable products, not elsewhere specified or included其他编号未列名植物产品
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 9%
- 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
- 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.GTIN
- 3.CAS
- 4.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 10.5%
- Ecuador
- 10.5%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- South Korea
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 9%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 8.2%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 1404909090101Other plant products not elsewhere specified or included (other bamboo and bamboo products)其他编号未列名植物产品(其他竹及竹制品)
- 1404909090102Other plant products, n.e.s. (rattan and rattan products)其他编号未列名植物产品(藤及藤制品)
- 1404909090103Other plant products, n.e.s. (willow and willow products)其他编号未列名植物产品(柳及柳制品)
- 1404909090104Other plant products not elsewhere specified or included (other grass and grass products)其他编号未列名植物产品(其他草及草制品)
- 1404909090105Other plant products not elsewhere specified or included (reeds and reed products)其他编号未列名植物产品(芦苇及芦苇制品)
- 1404909090106Other plant products, n.e.s. (palm and palm products)其他编号未列名植物产品(棕及棕制品)
- 1404909090107Other plant products, n.e.s. (sunflower and sunflower products)其他编号未列名植物产品(葵及葵制品)
- 1404909090108Other plant products not elsewhere specified or included (other bamboo, rattan, willow, and grass)其他编号未列名植物产品(其他竹藤柳草类)
- 1404909090109Other vegetable products, not elsewhere specified or included (cork (growing media))其他编号未列名植物产品(软木(栽培介质))
- 1404909090110Other vegetable products, not elsewhere specified or included (wood shavings (growing media))其他编号未列名植物产品(木屑(栽培介质))
- 1404909090111Other vegetable products, not elsewhere specified or included (rice husks (growing media))其他编号未列名植物产品(稻壳(栽培介质))
- 1404909090112Other vegetable products not elsewhere specified or included (peanut shells (growing media))其他编号未列名植物产品(花生壳(栽培介质))
- 1404909090113Other vegetable products not elsewhere specified or included (cottonseed hulls (growing media))其他编号未列名植物产品(棉子壳(栽培介质))
- 1404909090114Other vegetable products, not elsewhere specified or included (other organic growing media)其他编号未列名植物产品(其他有机栽培介质)
- 1404909090115Other unlisted vegetable products (plant specimens)其他编号未列名植物产品(植物标本)
- 1404909090116Other vegetable products, not elsewhere specified or included (other unlisted vegetable products)其他编号未列名植物产品(未列出的其他植物产品)
- 1404909090999Other vegetable products, not elsewhere specified or included其他编号未列名植物产品
1404.90.90.00Other vegetable products, not elsewhere specified or included其他编号未列名植物产品Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.5%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 1404909000101Other plant products not elsewhere specified or included (other bamboo and bamboo products)其他编号未列名植物产品(其他竹及竹制品)
- 1404909000102Other plant products, n.e.s. (rattan and rattan products)其他编号未列名植物产品(藤及藤制品)
- 1404909000103Other plant products, n.e.s. (willow and willow products)其他编号未列名植物产品(柳及柳制品)
- 1404909000104Other plant products not elsewhere specified or included (other grass and grass products)其他编号未列名植物产品(其他草及草制品)
- 1404909000105Other plant products not elsewhere specified or included (reeds and reed products)其他编号未列名植物产品(芦苇及芦苇制品)
- 1404909000106Other plant products, n.e.s. (palm and palm products)其他编号未列名植物产品(棕及棕制品)
- 1404909000107Other plant products, n.e.s. (sunflower and sunflower products)其他编号未列名植物产品(葵及葵制品)
- 1404909000108Other plant products not elsewhere specified or included (other bamboo, rattan, willow, and grass)其他编号未列名植物产品(其他竹藤柳草类)
- 1404909000109Other vegetable products not elsewhere specified or included (coconut husks (coir) (growing media))其他编号未列名植物产品(椰壳(糠)(栽培介质))
- 1404909000110Other vegetable products, not elsewhere specified or included (cork (growing media))其他编号未列名植物产品(软木(栽培介质))
- 1404909000111Other vegetable products, not elsewhere specified or included (wood shavings (growing media))其他编号未列名植物产品(木屑(栽培介质))
- 1404909000112Other vegetable products, not elsewhere specified or included (rice husks (growing media))其他编号未列名植物产品(稻壳(栽培介质))
- 1404909000113Other vegetable products not elsewhere specified or included (peanut shells (growing media))其他编号未列名植物产品(花生壳(栽培介质))
- 1404909000114Other vegetable products not elsewhere specified or included (cottonseed hulls (growing media))其他编号未列名植物产品(棉子壳(栽培介质))
- 1404909000115Other vegetable products, not elsewhere specified or included (other organic growing media)其他编号未列名植物产品(其他有机栽培介质)
- 1404909000116Other unlisted vegetable products (plant specimens)其他编号未列名植物产品(植物标本)
- 1404909000117Other vegetable products, not elsewhere specified or included (other unlisted vegetable products)其他编号未列名植物产品(未列出的其他植物产品)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.