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Heading · Chapter 11 · Section II, Vegetable products

HS 1105Flour, meal, powder, flakes, granules and pellets of potatoes

Products of the milling industry; malt; starches; inulin; wheat gluten

Customs duty
30%
2 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
15%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
1105 10 00Flour, meal and powder30%0% or 5%kg
1105 20 00Flakes, granules and pellets30%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 2 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: 2 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 74Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 55Flour, meal, powder, flakes, granules and pellets of potatoes, pre- packaged and labelled5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
1105Flour, meal, powder, flakes, granules, and pellets of potatoes0.15%—

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: 2 tariff items

China: the same goods (1105)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 1105. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1105.10.00.00Potato fine flour, coarse flour and powder马铃薯细粉、粗粉及粉末15%MFN rate (no APTA concession on this line)15%13%13%ABRPQ
1105.20.00.00Potato flakes, granules and pellets马铃薯粉片、颗粒及团粒15%MFN rate (no APTA concession on this line)15%13%13%ABRPQ
  • 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

Previous1104Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or groundOne level upChapter 11Products of the milling industry; malt; starches; inulin; wheat glutenNext1106Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8

Sources

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.