Subheading · Chapter 11 · Section II, Vegetable products
HS 1102 90Cereal flours other than that of wheat or meslin: other
Products of the milling industry; malt; starches; inulin; wheat gluten
- Customs duty
- 30%
- 5 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5% to 40%
- 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 |
|---|---|---|---|---|
| 1102 90 10 | Rye flour | 30% | 0% or 5% | kg |
| 1102 90 21 | Brown rice flour | 30% | 0% or 5% | kg |
| 1102 90 22 | White rice flour | 30% | 0% or 5% | kg |
| 1102 90 29 | Other | 30% | 0% or 5% | kg |
| 1102 90 90 | 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 5 tariff items: 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: 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. 71 | Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 52 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc., pre-packaged and labelled | 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 |
|---|---|---|---|
| 1102 | Cereal flours other than that of wheat or meslin | 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 1102 90, and China's below.
China: the same goods (1102 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 4 expired under 1102 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 |
|---|---|---|---|---|---|---|
| 1102.90.21.01 | Flour of long grain rice长粒米大米细粉 | 9%MFN rate (no APTA concession on this line) | 9% | 9% | 0% | 4ABtxyRSPQ |
| 1102.90.21.90 | Flour of long grain rice长粒米大米细粉 | 40%MFN rate (no APTA concession on this line) | 40% | 9% | 0% | 4ABxyRSPQ |
| 1102.90.29.01 | Other rice flour其他大米细粉 | 9%MFN rate (no APTA concession on this line) | 9% | 9% | 0% | 4ABtxyRSPQ |
| 1102.90.29.90 | Other rice flour其他大米细粉 | 40%MFN rate (no APTA concession on this line) | 40% | 9% | 0% | 4ABxyRSPQ |
| 1102.90.90.00 | Other cereal flours其他谷物细粉 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | 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.
Every Chinese code in full
1102.90.11Of Indica rice
1102.90.11.01Fine flour of Indica rice (within quota)籼米大米细粉(配额内 )Expired
In-quota配额内
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- tTariff quota certificate关税配额证明
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
Not listed.
CIQ codes
- 1102901101999Rice flour (Indica type) (within quota)籼米大米细粉(配额内)
1102.90.11.90Indica rice flour (out-of-quota)籼米大米细粉(配额外 )Expired
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 40%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
Not listed.
CIQ codes
- 1102901190999Rice flour (Indica type) (outside quota)籼米大米细粉(配额外)
1102.90.19Other
1102.90.19.01Other rice flour (within quota)其他大米细粉(配额内 )Expired
In-quota配额内
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- tTariff quota certificate关税配额证明
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
Not listed.
CIQ codes
- 1102901901101Other rice flour (within quota) (edible rice flour)其他大米细粉(配额内)(食用米粉)
- 1102901901102Other rice flour (within quota) (edible processed grain products)其他大米细粉(配额内)(食用其他粮食加工产品)
1102.90.19.90Other rice flour (outside quota)其他大米细粉(配额外 )Expired
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 40%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- 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
Not listed.
CIQ codes
- 1102901990101Other rice flour (outside quota) (edible rice flour)其他大米细粉(配额外)(食用米粉)
- 1102901990102Other rice flour (outside quota) (edible processed grain products)其他大米细粉(配额外)(食用其他粮食加工产品)
1102.90.21Fine flour of long grain rice (made from rice with grain length > 6 mm or length/width ratio ≥ 2)
1102.90.21.01Flour of long grain rice长粒米大米细粉
In-quota配额内
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- tTariff quota certificate关税配额证明
- xExport licence (processing trade)出口许可证(加工贸易)
- 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.Type (e.g., maize, long-grain rice, etc.)种类(玉米、长粒米等)
- 3.Form (fine powder)状态(细粉)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1102902101999Long grain rice flour (within quota)长粒米大米细粉(配额内)
1102.90.21.90Flour of long grain rice长粒米大米细粉
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 40%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- 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.Type (e.g., maize, long-grain rice, etc.)种类(玉米、长粒米等)
- 3.Form (fine powder)状态(细粉)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1102902190999Long grain rice flour (outside quota)长粒米大米细粉(配额外)
1102.90.29Medium and short grain rice flour (made from rice with grain length <= 6 mm and length/width ratio < 2)
1102.90.29.01Other rice flour其他大米细粉
In-quota配额内
- Unit
- kg
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- tTariff quota certificate关税配额证明
- xExport licence (processing trade)出口许可证(加工贸易)
- 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.Type (e.g., maize, long-grain rice, etc.)种类(玉米、长粒米等)
- 3.Form (fine powder)状态(细粉)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 40%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1102902901201Other rice flour (within quota) (edible rice flour)其他大米细粉(配额内)(食用米粉)
- 1102902901202Other rice flour (within quota) (edible processed grain products)其他大米细粉(配额内)(食用其他粮食加工产品)
1102.90.29.90Other rice flour其他大米细粉
Out-of-quota配额外
- Unit
- kg
- MFN import duty
- 40%
- Provisional import duty
- None
- General import duty
- 130%
- 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
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- 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.Type (e.g., maize, long-grain rice, etc.)种类(玉米、长粒米等)
- 3.Form (fine powder)状态(细粉)
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 40%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 1102902990201Other rice flour (outside quota) (edible rice flour)其他大米细粉(配额外)(食用米粉)
- 1102902990202Other rice flour (outside quota) (edible processed grain products)其他大米细粉(配额外)(食用其他粮食加工产品)
1102.90.90Flour of cereals, n.e.s.
1102.90.90.00Other cereal flours其他谷物细粉
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 14%
- 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
- 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
- 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.Type (e.g., maize, long-grain rice, etc.)种类(玉米、长粒米等)
- 3.Form (fine powder)状态(细粉)
- 4.GTIN
- 5.CAS
- 6.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
- 3%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 3.5%
- Hong Kong
- 0%
- Macao
- 0%
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
- 1102909000101Other cereal meal (for food, buckwheat groats/flour)其他谷物细粉(食用荞麦仁、粉)
- 1102909000102Other cereal meal (for food, other flours)其他谷物细粉(食用其他面粉类)
- 1102909000103Other cereal flours (edible other grain processed products)其他谷物细粉(食用其他粮食加工产品)
- 1102909000104Other cereal flours (rye flour)其他谷物细粉(黑麦粉)
- 1102909000105Other cereal flour (barley flour for animal feed)其他谷物细粉(饲用大麦粉)
- 1102909000106Other cereal flours (quinoa flour)其他谷物细粉(藜麦粉)
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.