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Subheading · Chapter 12 · Section II, Vegetable products

HS 1206 00Sunflower seeds, whether or not broken

Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

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
0% to 9%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

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
1206 00 10Of seed quality30%0% or 5%kg
1206 00 90Other30%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. 82Sunflower seeds, whether or not broken, of seed qualityNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 66Sunflower seeds, whether or not broken other than of seed quality5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 77All goods of seed qualityNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 60All goods other than of seed quality5%

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
1206Sunflower seeds, whether or not broken0.15%—

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

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1206 00, and China's below.

China: the same goods (1206 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 1206 00. 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
1206.00.10.10Sunflower seeds, for ornamental purposes观赏用向日葵种子0%MFN rate (no APTA concession on this line)0%9%9%ABNPQ
1206.00.10.90Other sunflower seeds for sowing其他种用葵花子0%MFN rate (no APTA concession on this line)0%9%9%ABNPQ
1206.00.90.00Other sunflower seeds其他葵花子9%China's provisional rate, lower than MFN15%9%9%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

1206.00.10Sunflower seeds for sowing

1206.00.10.10Sunflower seeds, for ornamental purposes观赏用向日葵种子
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
2 Apr 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
  • NExport commodity inspection出口商品检验
  • 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.GTIN
  • 4.CAS
  • 5.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
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 1206001010999Sunflower seeds, for ornamental purposes观赏用向日葵种子
1206.00.10.90Other sunflower seeds for sowing其他种用葵花子
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
23 Aug 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
  • NExport commodity inspection出口商品检验
  • 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.GTIN
  • 4.CAS
  • 5.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
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 1206001090999Other sunflower seeds for sowing其他种用葵花子
1206.00.10.00Sunflower seeds for sowing种用葵花子Expired
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
3 Jan 2024
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
  • NExport commodity inspection出口商品检验
  • 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.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
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%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
CIQ codes
  • 1206001000999Sunflower seeds for sowing种用葵花子

1206.00.90Other sunflower seeds

1206.00.90.00Other sunflower seeds其他葵花子

Whether or not broken不论是否破碎

Unit
kg
MFN import duty
15%
Provisional import duty
9%
General import duty
70%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
23 Aug 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 (edible type, oil type)种类(食用型、油用型)
  • 3.Oil content油含量
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 1206009000101Other sunflower seeds, whether or not broken (not cooked) (other processes)其他葵花子(不论是否破碎)(非熟制)(其他工艺)
  • 1206009000102Other sunflower seeds (whether or not broken) (cooked)其他葵花子(不论是否破碎)(熟制)
  • 1206009000103Other sunflower seeds, whether or not broken (unprepared) (processed by extraction (excluding sun-drying), pressing, cooking, roasting, freeze-drying, dehydration, sugaring, fermentation, freezing (blanched and quick-frozen below -18°C), pickling, brining, stir-frying, etc.)其他葵花子(不论是否破碎)(非熟制)(提取(晒干的除外)、压榨、烹制、烘焙、冻干、脱水、裹糖屑、发酵、冷冻(经漂汤和杀青,并在-18度以下冷冻)、浸酸、腌渍、炒制等工艺进行加工处理的)

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

Previous1204 00Linseed, whether or not brokenOne level up1206Sunflower seeds, whether or not brokenNext1207 10Palm nuts and kernels

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.