Tariff item · Chapter 10 · Section II, Vegetable products
HS 1006 40 00Broken rice
Cereals › Rice
- Customs duty
- 80%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- STE (State Trading Enterprise)
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 10%
- 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 | 80% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | Exempt (11/2018-Customs, S.No. 1) | BCD + AIDC11/2018-Customs, S.No. 1 |
| Integrated GST (IGST) | 0% or 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| 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–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–UAE CEPA | 48% | United Arab Emirates |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
- Plant Quarantine Information System (PQIS): a no-objection at customs clearance, 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,.
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Documents: FSSAI Import License (FSSAI).
"* As per ITC HS import policy, import allowed through fci (ste) subject to para 2.20 of ftp* Import of genetically modified (gm) rice is restricted. import of rice into india is permitted only if the importer is able to furnish a certificate from the competent government authorities from country of export that the exported rice is gm free.**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-specimen copy of label[0110fs], food grade certificate[6570fs], FSSAI import license[911001]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)**ensure compliance of general notes 4(d) of sched-i of ITC(HS) 2022 for food import entry points**Refer letter no.1828/misc matters/fssai/imports-2021 dated 17-06-2022 regarding rectifiable labeling information for imported food consignments and order no.1828/misc matters/fssai/imports-2021 dated 17-06-2022 regarding import of clove stem received from food safety and standards authority of india and CBIC instruction no.10/2022-customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (import) regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (labeling and display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. (ii) on import of clove stem:till such time standards for clove stem are notified, it may be considered for testing against safety parameters (horizontal standards) and volatile oil content on dry basis (half the value of clove, I.E. not less than 8.5 percent by v/w) as per fssr2.9.6(1) which is applicable for cloves whole.*Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.no.import/tfm/apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for imported food consignment*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- STE (State Trading Enterprise).
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).
- SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
- 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% 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
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
| Entry | Goods | Export duty |
|---|---|---|
| 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 |
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
- Export Inspection Council Of India / Export Inspection Agency (EIC): a clearance or certificate before export, under 1. The Export (Quality Control and Inspection) ACT, 1963 (No. 22 OF 1963) As amended upto Export (Quality Control and Inspection) Amendment Act, 1984 ( No. 40 of 1984) 2. Export (Quality Control and inspection) Act 1963 3. Export of Fresh Poultry Meat Product ( Quantity Control, Inspection & Monitoring ) Rules, 2002. 4. Export of Fresh, Frozen and processed Fish and Fishery products (Quality Control, Inspection and Monitoring) Rules, 1995 5. Export of Milk Products (Quality Control, Inspection and Monitoring) Rules, 2000. 6. Export of Honey ( Quality Control, Inspection & Monitoring Rules 2002 7. Export of Animal Casings (Quality Control and Inspection) Rules, 1997. 8. Export of Feed Additives and Pre mixtures (Quality Control & Inspection) Rules, 2013. 9. Export of Egg Products (Quality Control, Inspection & Monitoring) Rules, 1997.
*EXPORT POLICY OF BROKEN RICE UNDER HS CODE 10064000 IS AMENDED FROM FREE TO PROHIBITED.THE NOTIFICATION WILL COME INTO EFFECT FROM 9TH OF SEPTEMBER, 2022.THE PROVISIONS AS UNDER PARA 1.05 OF THE FOREIGN TRADE POLICY, 2015-2020 REGARDING TRANSITIONAL ARRANGEMENT SHALL NOT BE APPLICABLE UNDER THIS NOTIFICATION FOR EXPORT OF BROKEN RICE UNDER HS CODE 10064000.DURING THE PERIOD FROM 9TH SEPTEMBER, 2022 TILL 15TH OCTOBER, 2022 THE FOLLOWING CONSIGNMENTS OF BROKEN RICE WILL BE ALLOWED TO BE EXPORTED: I. WHERE LOADING OF BROKEN RICE ON THE SHIP HAS COMMENCED BEFORE THIS NOTIFICATION; II.WHERE THE SHIPPING BILL IS FILED AND VESSELS HAVE ALREADY BERTHED OR ARRIVED AND ANCHORED IN INDIAN PORTS AND THEIR ROTATION NUMBER HAS BEEN ALLOCATED BEFORE THIS NOTIFICATION; THE APPROVAL OF LOADING IN SUCH VESSELS WILL BE ISSUED ONLY AFTER CONFIRMATION BY THE CONCERNED PORT AUTHORITIES REGARDING ANCHORING/BERTHING OF THE SHIP FOR LOADING OF BROKEN RICE PRIOR TO THE NOTIFICATION; AND III. WHERE BROKEN RICE CONSIGNMENT HAS BEEN HANDED OVER TO THE CUSTOMS BEFORE THIS NOTIFICATION AND IS REGISTERED IN THEIR SYSTEM.(REFER DGFT NOTF NO 31/2015-20 DTD 08-09-2022,NOTF NO 34/2015-20 DTD 20-09-2022 AND NOTF NO 35/2015-20 DTD 27-09-2022.*THE EXPORT QUOTA OF 397267 MT OF ONLY BROKEN RICE WILL BE DISTRIBUTED AMONGST THE APPLICANTS WHOSE LCS ARE OPENED BEFORE THE NOTF NO.31/2015-20 DATED 08-09-22 AND THE MESSAGE EXCHANGE DATE BETWEEN THE INDIAN AND FOREIGN BANK/SWIFT DATE HAS BEEN PRIOR TO 08-09-22 AS PER PROCEDURE TO BE NOTIFIED SEPERATELY BY DGFT TO BE EXPORTED DURING THE YEAR 2022-23 UPTO 31-03-2022 IS NOTIFIED THE EXPORT POLICY OF WHICH IS PROHIBITED.REFER DGFT NOTF NO 38/2015-20 DTD 12-10-22.*FOR THE PROCEDURE TO APPLY FOR THE REGISTRATION CERTIFICATE/PERMISSION UNDER QUOTA NOTIFIED VIDE DGFT NOTF NO 38/2015-2020 DTD 12-10-22, IS OUTLINED UNDER DGFT TRADE NOTICE NO 19/2022-23 DTD 14-10-22*AS PER SL.NO.55 OF SCHEDULE-2 OF ITC HS EXPORT POLICY 1.EXPORT TO BE MADE BY PRIVATE PARTIES FROM PRIVATELY HELD STOCKS. STATE TRADING ENTERPRISES (STES) INCLUDING M/S.NCCF & NAFED ARE ALSO PERMITTED TO EXPORT PRIVATELY HELD STOCKS OF NON BASMATI RICE. 2.EXPORT SHALL BE THROUGH CUSTOM EDI PORTS. EXPORT IS ALSO PERMITTED THROUGH THE NON-EDI LAND CUSTOM STATIONS (LCS) ON INDOBANGLADESH AND INDO-NEPAL BORDER SUBJECT TO REGISTRATION OF QUANTITY WITH DGFT. REGIONAL AUTHORITIES (RAS) OF DGFT AT KOLKATA & PATNA AND SUCH OTHER RAS AS NOTIFIED BY DGFT FROM TIME TO TIME, WILL BE THE DESIGNATED RAS FOR THE PURPOSE OF SUCH REGISTRATION OF QUANTITY. EXPORT TO EU MEMBER STATES AND EUROPEAN COUNTRIES, NAMELY UNITED KINGDOM, ICELAND, LIECHTENSTEIN, NORWAY AND SWITZERLAND PERMITTED SUBJECT TO ISSUANCE OF CERTIFICATE OF INSPECTION BY EXPORT INSPECTION COUNCIL/EXPORT INSPECTION AGENCY. CERTIFICATE OF INSPECTION BY EXPORT INSPECTION COUNCIL /EXPORT INSPECTION AGENCY SHALL BE MANDATORY FOR EXPORT TO REMAINING EUROPEAN COUNTRIES WITH EFFECT FROM 1ST JANUARY, 2023. REFER DGFT NOTF NO.27/2015-20 DTD 17-08-2022.EXPORT OF NON-BASMATI RICE IS SUBJECT TO NOTE 1, 2 & 3 OF CHAPTER 10 OF SCHEDULE-2 ITC HS POLICY*EXPORT OF ORGANIC NON-BASMATI BROKEN RICE IS PROHIBITED.HOWEVER, EXPORT OF ORGANIC NON-BASMATI RICE, INCLUDING ORGANIC NON-BASMATI BROKEN RICE WILL BE GOVERNED AS PER PROVISIONS UNDER DGFT NOTF NO 03/2015-20 DTD 19-04-2017.(REFER DGFT NOTF NO 45/2015-20 DTD 29-11-2022)*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 under DGFT 61/2024-25, 62/2024-25 of 10 Mar 2025.
- Condition: (i) Export to EU Member States and European countries, namely United Kingdom, Iceland, Liechtenstein, Norway and Switzerland permitted subject to issuance of certificate of Inspection by Export Inspection Council/Export Inspection Agency. (ii) Certificate of Inspection by Export Inspection council / Export Inspection Agency shall not be mandatory for export to remaining European countries with effect from the date of Notification for a period of 6 months.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1006 40, and China's below.
China: the same goods (1006 40)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 4 expired under 1006 40. 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 |
|---|---|---|---|---|---|---|
| 1006.40.20.01 | 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.
Every Chinese code in full
1006.40.10Indica rice
1006.40.10.01Broken rice of Indica type (within quota)籼米碎米(配额内 )Expired
In-quota配额内
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 30 Dec 2018
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
- MImport commodity inspection进口商品检验
- 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
Not listed.
CIQ codes
- 1006401001101Broken indica rice (within quota) (edible white rice)籼米碎米(配额内)(食用白米)
- 1006401001102Broken Indica rice (within quota) (rice for human consumption, parboiled)籼米碎米(配额内)(食用蒸煮米)
- 1006401001103Broken indica rice (within quota) (for edible processed rice)籼米碎米(配额内)(食用其他加工米)
1006.40.10.90Broken rice of Indica type (outside quota)籼米碎米(配额外 )Expired
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 65%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 30 Dec 2018
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
- MImport commodity inspection进口商品检验
- 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
Not listed.
CIQ codes
- 1006401090101Broken indica rice (outside quota) (edible white rice)籼米碎米(配额外)(食用白米)
- 1006401090102Broken Indica rice (outside quota) (rice for human consumption, parboiled)籼米碎米(配额外)(食用蒸煮米)
- 1006401090103Broken indica rice (outside quota) (for edible processed rice)籼米碎米(配额外)(食用其他加工米)
1006.40.20Broken rice of long grain (made from rice with length > 6 mm or length/width ratio >= 2)
1006.40.20.01Broken rice of long grain长粒米碎米
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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
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种类
- 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
- 4.Content of whole milled rice整精米含量
- 5.Packing specifications包装规格
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1006402001201Broken long grain rice (within quota) (edible white rice)长粒米碎米(配额内)(食用白米)
- 1006402001202Broken rice of long grain (within quota) (edible parboiled rice)长粒米碎米(配额内)(食用蒸煮米)
- 1006402001203Broken rice of long grain (within quota)长粒米碎米(配额内)(食用其他加工米)
1006.40.20.90Broken rice of long grain长粒米碎米
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 10%
- 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
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种类
- 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
- 4.Content of whole milled rice整精米含量
- 5.Packing specifications包装规格
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1006402090201Broken long grain rice (outside quota) (edible white rice)长粒米碎米(配额外)(食用白米)
- 1006402090202Broken rice of long grain (out of quota) (edible parboiled rice)长粒米碎米(配额外)(食用蒸煮米)
- 1006402090203Broken rice of long grain (outside quota)长粒米碎米(配额外)(食用其他加工米)
1006.40.80Broken medium-short grain rice (with grain length ≤6 mm and length/width ratio <2)
1006.40.80.01Other broken rice其他碎米
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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
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种类
- 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
- 4.Content of whole milled rice整精米含量
- 5.Packing specifications包装规格
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1006408001201Other broken rice (within quota) (edible white rice)其他碎米(配额内)(食用白米)
- 1006408001202Other broken rice (within quota) (for human consumption, parboiled)其他碎米(配额内)(食用蒸煮米)
- 1006408001203Other broken rice (within quota) (other processed rice for consumption)其他碎米(配额内)(食用其他加工米)
1006.40.80.90Other broken rice其他碎米
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 10%
- 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
- SExported food hygiene inspection出口食品卫生监督检验
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种类
- 3.Processing method (shelled, unshelled)加工方法 (去壳、未去壳)
- 4.Content of whole milled rice整精米含量
- 5.Packing specifications包装规格
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1006408090201Other broken rice (outside quota) (edible white rice)其他碎米(配额外)(食用白米)
- 1006408090202Other broken rice (outside quota) (for human consumption, parboiled)其他碎米(配额外)(食用蒸煮米)
- 1006408090203Other broken rice (out of quota) (other processed rice for consumption)其他碎米(配额外)(食用其他加工米)
1006.40.90Other
1006.40.90.01Other broken rice (within quota)其他碎米(配额内 )Expired
In-quota配额内
- Unit
- kg
- MFN import duty
- 1%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 30 Dec 2018
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
- MImport commodity inspection进口商品检验
- 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
Not listed.
CIQ codes
- 1006409001101Other broken rice (within quota) (edible white rice)其他碎米(配额内)(食用白米)
- 1006409001102Other broken rice (within quota) (for human consumption, parboiled)其他碎米(配额内)(食用蒸煮米)
- 1006409001103Other broken rice (within quota) (other processed rice for consumption)其他碎米(配额内)(食用其他加工米)
1006.40.90.90Other broken rice (outside quota)其他碎米(配额外 )Expired
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 65%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 10%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 30 Dec 2018
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
- MImport commodity inspection进口商品检验
- 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
Not listed.
CIQ codes
- 1006409090101Other broken rice (outside quota) (edible white rice)其他碎米(配额外)(食用白米)
- 1006409090102Other broken rice (outside quota) (for human consumption, parboiled)其他碎米(配额外)(食用蒸煮米)
- 1006409090103Other broken rice (out of quota) (other processed rice for consumption)其他碎米(配额外)(食用其他加工米)
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 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 18 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
- 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.