Subheading · Chapter 12 · Section II, Vegetable products
HS 1207 99Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder: other
Other oil seeds and oleaginous fruits, whether or not broken
- 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
- 0% to 20%
- 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 |
|---|---|---|---|---|
| 1207 99 10 | Ajams | 30% | 0% or 5% | kg |
| 1207 99 20 | Mango kernel | 30% | 0% or 5% | kg |
| 1207 99 30 | Niger seed | 30% | 0% or 5% | kg |
| 1207 99 40 | Kokam | 30% | 0% or 5% | kg |
| 1207 99 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: 6 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. 83 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 67 | Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum se eds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 77 | All goods of seed quality | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 60 | All goods other than of seed quality | 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 |
|---|---|---|---|
| 1207 | Other oil seeds oleaginous fruits, whether or not broken | 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: 6 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 1207 99, and China's below.
China: the same goods (1207 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 4 expired under 1207 99. 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 |
|---|---|---|---|---|---|---|
| 1207.99.10.20 | Perilla seeds for sowing种用紫苏子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABNPQ |
| 1207.99.91.00 | Shea nuts牛油树果 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRPQ |
| 1207.99.99.00 | Other oil seeds and oleaginous fruits其他含油子仁及果实 | 10%MFN rate (no APTA concession on this line) | 10% | 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
1207.99.10Other oil seeds and oleaginous fruits, for sowing
1207.99.10.20Perilla seeds for sowing种用紫苏子
- 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
- 25 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
- 1207991020999Perilla seeds for sowing种用紫苏子
1207.99.10.00Other oil seeds and oleaginous fruits, for sowing其他种用含油子仁及果实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 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Whether for sowing是否种用
- 5.GTIN
- 6.CAS
- 7.Other其他
CIQ codes
- 1207991000101Other oil seeds and oleaginous fruits, for sowing (flax seeds)其他种用含油子仁及果实(亚麻种子)
- 1207991000102Other oil seeds and oleaginous fruits, for sowing (castor seeds)其他种用含油子仁及果实(蓖麻种子)
- 1207991000103Other oil seeds and oleaginous fruits, for sowing (oil palm seeds)其他种用含油子仁及果实(油棕果种子)
- 1207991000104Other oil seeds and oleaginous fruits, for sowing (safflower seeds)其他种用含油子仁及果实(红花籽)
- 1207991000105Other oleaginous seeds and fruits, of a kind used for sowing (other oil seeds)其他种用含油子仁及果实(其他油料种子)
1207.99.91Shea nuts
1207.99.91.00Shea nuts牛油树果
Whether or not broken不论是否破碎
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- 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
- 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%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 16%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 10%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 13.8%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 1207999100999Shea nuts (whether or not broken)牛油树果(不论是否破碎)
1207.99.92
1207.99.92.00Other oil palm fruit and kernels (whether or not broken)其他油棕果及油棕仁(不论是否破碎 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
1207.99.93
1207.99.93.00Other castor oil seeds (whether or not broken)其他蓖麻子(不论是否破碎 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
1207.99.94
1207.99.94.00Other safflower seeds (whether or not broken)其他红花子(不论是否破碎 )Expired
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
1207.99.99Oil seeds and oleaginous fruits, not elsewhere specified or included
1207.99.99.00Other oil seeds and oleaginous fruits其他含油子仁及果实
Whether or not broken不论是否破碎
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- 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.Whether for sowing是否种用
- 3.GTIN
- 4.CAS
- 5.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 1207999900101Other oil seeds and oleaginous fruits (whether or not broken) (groundnuts, not shelled, for oil extraction)其他含油子仁及果实(不论是否破碎)(未去壳油用花生)
- 1207999900102Other oil seeds and oleaginous fruits (whether or not broken) (other oil seeds coated with husk or shell, etc.)其他含油子仁及果实(不论是否破碎)(其他籽仁为皮或衣等包被的油籽)
- 1207999900103Other oil seeds and oleaginous fruits, whether or not broken (oil-bearing tea seeds)其他含油子仁及果实(不论是否破碎)(油用茶籽)
- 1207999900104Other oil seeds and oleaginous fruits (whether or not broken) (hemp seeds for oil)其他含油子仁及果实(不论是否破碎)(油用大麻籽)
- 1207999900105Other oil seeds and oleaginous fruits, whether or not broken (olives)其他含油子仁及果实(不论是否破碎)(油橄榄)
- 1207999900106Other oil seeds and oleaginous fruits, whether or not broken (tung seeds)其他含油子仁及果实(不论是否破碎)(油桐籽)
- 1207999900107Other oil seeds and oleaginous fruits (whether or not broken) (acorns for oil)其他含油子仁及果实(不论是否破碎)(油用橡子仁)
- 1207999900108Other oil seeds and oleaginous fruits, whether or not broken (grape seeds)其他含油子仁及果实(不论是否破碎)(葡萄籽)
- 1207999900109Other oily seeds & oleaginous fruits, whether or not broken (other oil seeds with hard shell)其他含油子仁及果实(不论是否破碎)(其他籽仁为坚硬外壳包被的油籽)
- 1207999900110Other oil seeds and oleaginous fruits, whether or not broken (shelled groundnuts for oil extraction)其他含油子仁及果实(不论是否破碎)(去壳油用花生)
- 1207999900111Other oil seeds and oleaginous fruits (whether or not broken) (palm nuts and kernels)其他含油子仁及果实(不论是否破碎)(油棕果、油棕仁)
- 1207999900112Other oil seeds and oleaginous fruits, whether or not broken (Castor beans)其他含油子仁及果实(不论是否破碎)(西豆)
- 1207999900113Other oil seeds and oleaginous fruits, whether or not broken (blackcurrant seeds)其他含油子仁及果实(不论是否破碎)(黑加仑籽)
- 1207999900114Other oil seeds and oleaginous fruits, whether or not broken (borage seeds)其他含油子仁及果实(不论是否破碎)(琉璃苣籽)
- 1207999900115Other oleaginous seeds and fruits, whether or not broken (Perilla seeds)其他含油子仁及果实(不论是否破碎)(苏籽)
- 1207999900116Other oil seeds and oleaginous fruits, whether or not broken (evening primrose seeds)其他含油子仁及果实(不论是否破碎)(月见草籽)
- 1207999900117Other oil seeds and oleaginous fruits, whether or not broken (milk thistle seeds)其他含油子仁及果实(不论是否破碎)(水飞蓟籽)
- 1207999900118Other oil seeds and oleaginous fruits, whether or not broken (chia seeds)其他含油子仁及果实(不论是否破碎)(奇亚籽)
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.