Subheading · Chapter 10 · Section II, Vegetable products
HS 1005 90Maize (corn): other
Cereals
- Customs duty
- 50%
- 5 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 65%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 1005 90 11 | Yellow | 50% | 0% or 5% | kg |
| 1005 90 19 | Other | 50% | 0% or 5% | kg |
| 1005 90 20 | Flint corn (Zea mays var. indurat a) | 50% | 0% or 5% | kg |
| 1005 90 30 | Pop corn (Zea mays var. everta) | 50% | 0% or 5% | kg |
| 1005 90 90 | Other | 50% | 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 5 tariff items: 50%. 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: 5 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. 66 | Maize (corn), other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 47 | Maize (corn), pre-packaged and labelled | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 56 | All goods of seed quality | Nil |
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 |
|---|---|---|---|
| 1005 | Maize (corn) | 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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1005 90, and China's below.
China: the same goods (1005 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1005 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 |
|---|---|---|---|---|---|---|
| 1005.90.00.01 | Other maize其他玉米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytRSPQ |
| 1005.90.00.90 | Other maize其他玉米 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByRSPQ |
- 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
1005.90.00Maize (corn), other than for sowing
1005.90.00.01Other maize其他玉米
In-quota配额内
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
- yExport licence (border trade)出口许可证(边境小额贸易)
- tTariff quota certificate关税配额证明
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.Whether for sowing是否种用
- 3.Genetically modified (non-genetically modified) please specify转(非转)基因请注明
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 50%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1005900001101Other maize (within quota) (Maize for human consumption, excluding substitute planting)其他玉米(配额内)(食用玉米,替代种植除外)
- 1005900001102Other maize (within quota) (industrial maize, excl. substitute planting)其他玉米(配额内)(工业用玉米,替代种植除外)
- 1005900001103Other maize (within quota) (Maize for animal feed, excluding substitute planting)其他玉米(配额内)(饲用玉米,替代种植除外)
- 1005900001104Other maize (within quota) (alternative cultivation)其他玉米(配额内)(替代种植)
1005.90.00.90Other maize其他玉米
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 65%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
- 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.Whether for sowing是否种用
- 3.Genetically modified (non-genetically modified) please specify转(非转)基因请注明
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 50%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1005900090101Other maize (out-of-quota) (for human consumption)其他玉米(配额外)(食用玉米)
- 1005900090102Other maize (out-of-quota) (industrial maize)其他玉米(配额外)(工业用玉米)
- 1005900090103Other maize (out-of-quota) (for animal feed)其他玉米(配额外)(饲用玉米)
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.