Heading · Chapter 12 · Section II, Vegetable products
HS 1209Seeds, fruit and spores, of a kind used for sowing
Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
- Customs duty
- 5% to 30%
- 19 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Mostly Free
- Restricted: 2 items
- Export policy
- Mostly Free
- Restricted: 1 item
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
10 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 |
|---|---|---|---|---|
| 1209 10 00 | Sugar beet seeds | 30% | 0% or 5% | kg |
| 1209 21 00 | Lucerne (alfalfa) seeds | 30% | 0% or 5% | kg |
| 1209 22 00 | Clover (Trifolium spp.) seeds | 30% | 0% or 5% | kg |
| 1209 23 00 | Fescue seeds | 30% | 0% or 5% | kg |
| 1209 24 00 | Kentucky blue grass (Poa pratensis L.) seeds | 30% | 0% or 5% | kg |
| 1209 25 00 | Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds | 30% | 0% or 5% | kg |
| 1209 29 | Other | 30% | 0% or 5% | kg |
| 1209 30 00 | Seeds of herbaceous plants cultivated principally for their flowers | 30% | 0% or 5% | kg |
| 1209 91 | Vegetable seeds | 5% | 0% or 5% | kg |
| 1209 99 | Other | 5% | 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 19 tariff items: 5% to 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: 16 tariff items
- Restricted: 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
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 84 | Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 69 | Tamarind seeds meant for any use other than sowing | 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 |
|---|---|---|---|
| 1209 | Seeds, fruit and spores, of a kind used for sowing | 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: 18 tariff items
- Restricted: 1 tariff item
China: the same goods (1209)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 6 expired under 1209. 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 |
|---|---|---|---|---|---|---|
| 1209.10.00.00 | Sugar beet seeds糖甜菜子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 1209.21.00.00 | Lucerne seeds紫苜蓿子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.22.00.00 | Clover seeds三叶草子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.23.00.00 | Fescue seeds羊茅子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.24.00.00 | Kentucky bluegrass seeds草地早熟禾子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.25.00.00 | Ryegrass seeds黑麦草种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.29.10.00 | Beet seeds, other than sugar beet seeds甜菜子,糖甜菜子除外 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 1209.29.90.00 | Other seeds of forage plants其他饲料植物种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.30.00.10 | Seeds of endangered herbaceous flowering plants濒危草本花卉植物种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | AFEBPQ |
| 1209.30.00.90 | Seeds of herbaceous flowering plants草本花卉植物种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.91.10.00 | Carrot seeds胡萝卜种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.91.20.00 | Broccoli seeds西兰花种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.91.30.00 | Tomato seeds番茄种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.91.40.00 | Onion seeds洋葱种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.91.50.00 | Spinach seeds菠菜种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.91.90.00 | Other seeds其他种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.99.00.10 | Other endangered seeds, fruit and spores for planting其他种植用濒危种子、果实及孢子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | AFEBPQ |
| 1209.99.00.20 | Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds黄麻种子、红麻种子、柴胡种子、当归种子、白芷种子、林木种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.99.00.30 | Seeds of fruit trees and other forest trees果树及其他林木种子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 1209.99.00.90 | Other seeds, fruits and spores, for sowing其他种植用的种子、果实及孢子 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
- 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
Previous1208Flours and meals of oil seeds or oleaginous fruits, other than those of mustardOne level upChapter 12Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderNext1210Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
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.