Heading · Chapter 10 · Section II, Vegetable products
HS 1006Rice
Cereals
- Customs duty
- 70% to 80%
- 7 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Mostly STE
- Free: 1 item, Restricted: 1 item
- Export policy
- Mostly Free
- Restricted: 2 items
- Unit
- kg
- Duty in China
- 1% to 65%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
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 |
|---|---|---|---|---|
| 1006 10 | Rice in the husk (paddy or rough) | 80% | 0% or 5% | kg |
| 1006 20 00 | Husked (brown) rice | 80% | 0% or 5% | kg |
| 1006 30 | Semi-milled or wholly-milled rice, whether or not polished or glazed | 70% | 0% or 5% | kg |
| 1006 40 00 | Broken rice | 80% | 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 7 tariff items: 70% to 80%. 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
- STE: 8 tariff items
- Free: 1 tariff item
- Restricted: 1 tariff item
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. 67 | Rice, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 48 | Rice, 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
It depends on the goods: the entries below name only some goods under this code, or rate them differently.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 6ANamed goods or on a condition | Rice in the husk (paddy or rough) | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 6BNamed goods or on a condition | Husked (brown) rice | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 6CNamed goods or on a condition | Parboiled Rice, GI recognised | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 6DNamed goods or on a condition | Other Parboiled Rice | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 7Named goods or on a condition | Basmati rice | Rs. 12,000 per tonne |
| The Second Schedule to the Customs Tariff Act, S.No. 7ANamed goods or on a condition | Other Rice, GI Recognised | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 7BNamed goods or on a condition | Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) | 20% |
| Notification 27/2011-Customs, S.No. 6ANamed goods or on a condition | Rice in the husk (paddy or rough) | Nil |
| Notification 27/2011-Customs, S.No. 6BNamed goods or on a condition | Husked (brown) rice | Nil |
| Notification 27/2011-Customs, S.No. 6CNamed goods or on a condition | Parboiled Rice, GI recognised | Nil |
| Notification 27/2011-Customs, S.No. 6DNamed goods or on a condition | Other Parboiled Rice | Nil |
| Notification 27/2011-Customs, S.No. 7Named goods or on a condition | Basmati rice | Nil |
| Notification 27/2011-Customs, S.No. 7ANamed goods or on a condition | Other Rice, GI Recognised | Nil |
| Notification 27/2011-Customs, S.No. 7BNamed goods or on a condition | Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) | Nil |
| Notification 55/2022-Customs, S.No. 1ANamed goods or on a condition | Rice in the husk (paddy or rough)Condition: 1: exported to Nepal through the customs station at Raxaul, Jogbani, Sonauli or Nepalgunj Road, up to six lakh metric tonnes through those stations taken together | Nil |
| Notification 55/2022-Customs, S.No. 1BNamed goods or on a condition | Rice in the husk (paddy or rough), of seed quality | Nil |
| Notification 55/2022-Customs, S.No. 2Named goods or on a condition | Husked (brown) riceCondition: 2 and 3: the goods entered the customs station before 9 September 2022 (or were backed by a letter of credit opened before that day) and were not yet cleared | Nil |
| Notification 55/2022-Customs, S.No. 2BNamed goods or on a condition | Rice, parboiledCondition: 6: the goods entered the customs station before 25 August 2023, backed by a letter of credit opened before that day, and were not yet cleared | Nil |
| Notification 55/2022-Customs, S.No. 3Named goods or on a condition | Semi-milled or wholly-milled rice, whether or not polished or glazed (other than Parboiled rice and Basmati rice)Condition: 2 and 3: the goods entered the customs station before 9 September 2022 (or were backed by a letter of credit opened before that day) and were not yet cleared | Nil |
| Notification 55/2022-Customs, S.No. 4Named goods or on a condition | Organic Non-Basmati RiceCondition: 4: with a transaction certificate from a body accredited under the National Programme for Organic Production | Nil |
| Notification 22/2024-Customs, S.No. 1Named goods or on a condition | Kala namak riceCondition: (a) exported through Varanasi Air Cargo, JNCH, CH Kandla, LCS Nepalgunj Road, LCS Sonauli or LCS Barhni; (b) not over one thousand metric tonnes through those stations taken together; (c) with a certificate from the Director, Agriculture Marketing & Foreign Trade, Lucknow | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 1006 | Rice | — | — |
| 100601 | Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of upto 5 Kg net weight | ₹20 | — |
| 100602 | Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 5 Kg and upto 10 Kg net weight | ₹15 | — |
| 100603 | Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 10 Kg and upto 20 Kg net weight | ₹10.50 | — |
| 100604 | Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 20 Kg net weight | ₹7.50 | — |
| 100699 | Others | Nil | — |
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: 9 tariff items
- Restricted: 2 tariff items
China: the same goods (1006)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 20 expired under 1006. 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 |
|---|---|---|---|---|---|---|
| 1006.10.21.01 | Long grain paddy rice for propagation种用长粒米稻谷 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytNPQ |
| 1006.10.21.90 | Long grain paddy rice for propagation种用长粒米稻谷 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByNPQ |
| 1006.10.29.01 | Other rice for sowing其他种用稻谷 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytNPQ |
| 1006.10.29.90 | Other rice for sowing其他种用稻谷 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByNPQ |
| 1006.10.81.01 | Other long grain paddy rice其他长粒米稻谷 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytRSPQ |
| 1006.10.81.90 | Other long grain paddy rice其他长粒米稻谷 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByRSPQ |
| 1006.10.89.01 | Other paddy rice其他稻谷 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytRSPQ |
| 1006.10.89.90 | Other paddy rice其他稻谷 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByRSPQ |
| 1006.20.20.01 | Long grain husked (brown) rice长粒米糙米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.20.20.90 | Long grain husked (brown) rice长粒米糙米 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByPRQS |
| 1006.20.80.01 | Other husked rice其他糙米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.20.80.90 | Other husked rice其他糙米 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByPRQS |
| 1006.30.20.01 | Long grain milled rice长粒米精米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.30.20.90 | Long grain milled rice长粒米精米 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByPRQS |
| 1006.30.80.01 | Other milled rice其他精米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.30.80.90 | Other milled rice其他精米 | 65%MFN rate (no APTA concession on this line) | 65% | 9% | 0% | 4xAByPRQS |
| 1006.40.20.01 | Broken rice of long grain长粒米碎米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.40.20.90 | Broken rice of long grain长粒米碎米 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | 4xAByPRQS |
| 1006.40.80.01 | Other broken rice其他碎米 | 1%MFN rate (no APTA concession on this line) | 1% | 9% | 0% | 4xABytPRQS |
| 1006.40.80.90 | Other broken rice其他碎米 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | 4xAByPRQS |
- 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.