Tariff item · Chapter 12 · Section II, Vegetable products

HS 1209 99 90Seeds, fruit and spores, of a kind used for sowing: other

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

Customs duty: 5%; Tariff rate
GST now: 0% or 5%; depending on the goods
Import policy: Restricted; With a condition
Export policy: Free
Unit: kg
Duty in China: 0%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	5%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	0% or 5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA51/2025-Customs	0%	Switzerland, Liechtenstein
India–Japan CEPA	0%	Japan
India–Malaysia CECA	0%	Malaysia
India–Sri Lanka FTA	0%	Sri Lanka
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Chile PTA	2.5%	Chile
India–Korea CEPA	2.5%	South Korea
India–EFTA TEPA53/2025-Customs	3.57%	Iceland
India–EFTA TEPA52/2025-Customs	4%	Norway

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
Plant Quarantine Information System (PQIS): a clearance or certificate before the goods arrive, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

Documents: FSSAI Import License (FSSAI); Import Permit issued by PQIS (PQIS).

"*As per ITC HS import policy,import is restricted and subject to policy condition no. 4 of CH 12 as per ITC HS policy however, import of pomegranate seeds will be free.**In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-specimen copy of label[0110FS], FSSAI import license[911001]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)**ensure compliance of general notes 4(d) of sched-i of ITC(HS) 2022 for food import entry points**Refer letter no.1828/misc matters/fssai/imports-2021 dated 17-06-2022 regarding rectifiable labeling information for imported food consignments and order no.1828/misc matters/fssai/imports-2021 dated 17-06-2022 regarding import of clove stem received from food safety and standards authority of india and CBIC instruction no.10/2022-customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (import) regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (labeling and display) regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. *Ref CBIC instruction no 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under f.no.import/tfm/apex/2022-fssai and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for imported food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Restricted.
Condition: Import subject to Policy Condition (4) of Chapter. However, import of Pomegranate seeds will be free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 71 OF SCHED. 2 OF ITC HS EXPORT POLICY ;EXPORT OF CASHEW SEEDS AND PLANTS IS RESTRICTED**AS PER S.NO 75 OF SCHED. 2 OF ITC HS EXPORT POLICY ;EXPORT OF SEEDS OF ALL FORESTRY SPECIESIS RESTRICTED.**AS PER S.NO 79 OF SCHED. 2 OF ITC HS EXPORT POLICY ;EXPORT OF SEEDS OF ALL TREES (EXCLUDING SEEDS OF ALL FORESTRY SPECIES), HEDGES, ORNAMENTAL PLANTS AND FLOWERS AND VEGETABLE SEEDS OTHER THAN ONION SEEDS IS FREE SUBJECT TO A DECLARATION IN THE FORM OF AN AFFIDAVIT FROM THE EXPORTER THAT THE SEED BEING EXPORTED IS NOT BREEDER OR FOUNDATION OR WILD VARIETY SEEDS AND INDICATING THE SOURCE OF PROCUREMENT.** AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.
Condition: 1. Export of seeds of all trees(excluding seeds of all forestry species), hedges, ornamental plants and flowers and vegetable seeds other than onion seeds is free subject to a declaration in the form of an affidavit from the exporter that the seed being exported is not Breeder or Foundation or Wild variety seeds and indicating the source of procurement. 2. However, Export of seeds of all forestry species & Cashew seeds and plants is restricted subject to permitted under Restricted Export Authorization.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1209 99, and China's below.

China: the same goods (1209 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 4 expired under 1209 99. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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.

Every Chinese code in full

1209.99.00Other seeds, fruits and spores for sowing

1209.99.00.10Other endangered seeds, fruit and spores for planting其他种植用濒危种子、果实及孢子

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: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

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.For planting purposes用途(种植用)
3.Latin genus name and Latin species name拉丁文属名和拉丁文种名
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: 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

1209990010101Other endangered seeds, fruit and spores for planting (other flower seeds)其他种植用濒危种子、果实及孢子(其他花卉种子)
1209990010102Other endangered seeds, fruit and spores for planting (other forest tree seeds)其他种植用濒危种子、果实及孢子(其他林木种子)
1209990010103Other endangered seeds, fruit and spores, for planting (other economic plant seeds)其他种植用濒危种子、果实及孢子(其他经济类植物种子)

1209.99.00.20Jute 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

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: 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

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.For planting purposes用途(种植用)
3.Latin genus name and Latin species name拉丁文属名和拉丁文种名
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: 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

1209990020101Seeds of jute, kenaf, bupleurum, angelica, dahurian angelica; forest tree seeds (excl. endangered) (Acacia mangium 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(濒危除外)(乔荆相思种子)
1209990020102Seeds of jute, kenaf, bupleurum, angelica, dahurian angelica; forest tree seeds (excl. endangered) (Acacia dealbata 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(濒危除外)(银荆相思种子)
1209990020103Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excl. endangered) (Acer rubrum 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(濒危除外)(红槭种子)
1209990020104Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excl. endangered) (Acer saccharum 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(濒危除外)(糖槭种子)
1209990020105Jute seeds, kenaf seeds, bupleurum seeds, angelica seeds, dahurian angelica seeds, forest tree seeds (excl. endangered) (cedar 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(濒危除外)(雪松种子)
1209990020106Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excl. endangered) (Thuja sutchuenensis 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(濒危除外)(崖柏种子)
1209990020107Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excl. endangered) (Davidia involucrata 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(濒危除外)(珙桐种子)
1209990020108Jute seeds, kenaf seeds, bupleurum seeds, angelica seeds, dahurian angelica seeds, forest tree seeds (excl. endangered) (red eucalyptus 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(濒危除外)(赤桉种子)
1209990020109Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excluding endangered species) (black walnut 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(濒危除外)(黑核桃种子)
1209990020110Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excluding endangered species) (jack pine 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(濒危除外)(班克松种子)
1209990020111Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excluding endangered species) (ponderosa pine 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(濒危除外)(黄花松种子)
1209990020112Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excl. endangered) (Pinus serotina 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(濒危除外)(晚松种子)
1209990020113Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excluding endangered species) (loblolly pine 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(濒危除外)(火炬松种子)
1209990020114Seeds of jute, kenaf, bupleurum, angelica, dahurian angelica; forest tree seeds (excl. endangered) (jojoba 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(濒危除外)(西蒙得木种子)
1209990020115Jute seeds, kenaf seeds, Bupleurum seeds, Angelica seeds, Dahurian angelica seeds, forest tree seeds (excluding endangered species) (slash pine 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(濒危除外)(湿地松种子)
1209990020116Seeds of jute, kenaf, bupleurum, angelica, dahurian angelica; forest tree seeds (excl. endangered) (Acacia melanoxylon 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(濒危除外)(黑木相思种子)
1209990020117Seeds of jute, kenaf, bupleurum, angelica, dahurian angelica; forest tree seeds (excl. endangered) (other 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(濒危除外)(其他林木种子)
1209990020118Seeds of jute, kenaf, bupleurum, angelica, dahurian angelica; forest tree seeds (excl. endangered) (medicinal plant 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(濒危除外)(药用植物种子)

1209.99.00.30Seeds of fruit trees and other forest trees果树及其他林木种子

Excluding endangered species濒危除外

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: 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

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.For planting purposes用途(种植用)
3.Latin genus name and Latin species name拉丁文属名和拉丁文种名
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: 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

1209990030101Seeds of fruit trees and other forest trees (excl. endangered) (seeds of Acacia mangium)果树及其他林木种子(濒危除外)(乔荆相思种子)
1209990030102Seeds of fruit trees and other forest trees (excl. endangered) (seeds of Acacia dealbata)果树及其他林木种子(濒危除外)(银荆相思种子)
1209990030103Seeds of fruit trees and other forest trees (excl. endangered) (Red maple seeds)果树及其他林木种子(濒危除外)(红槭种子)
1209990030104Seeds of fruit trees and other forest trees (excl. endangered) (Sugar maple seeds)果树及其他林木种子(濒危除外)(糖槭种子)
1209990030105Seeds of fruit trees and other forest trees (excl. endangered) (Cedar seeds)果树及其他林木种子(濒危除外)(雪松种子)
1209990030106Seeds of fruit trees and other forest trees (excl. endangered) (Thuja sutchuenensis seeds)果树及其他林木种子(濒危除外)(崖柏种子)
1209990030107Seeds of fruit trees and other forest trees (excl. endangered) (Davidia involucrata seeds)果树及其他林木种子(濒危除外)(珙桐种子)
1209990030108Seeds of fruit trees and other forest trees (excl. endangered) (Eucalyptus camaldulensis seeds)果树及其他林木种子(濒危除外)(赤桉种子)
1209990030109Seeds of fruit trees & other forest trees (excl. endangered) (black walnut seeds)果树及其他林木种子(濒危除外)(黑核桃种子)
1209990030110Seeds of fruit trees & other forest trees (excl. endangered) (jack pine seeds)果树及其他林木种子(濒危除外)(班克松种子)
1209990030111Seeds of fruit trees & other forest trees (excl. endangered) (ponderosa pine seeds)果树及其他林木种子(濒危除外)(黄花松种子)
1209990030112Seeds of fruit trees and other forest trees (excl. endangered) (Pinus serotina seeds)果树及其他林木种子(濒危除外)(晚松种子)
1209990030113Seeds of fruit trees & other forest trees (excl. endangered) (loblolly pine seeds)果树及其他林木种子(濒危除外)(火炬松种子)
1209990030114Seeds of fruit trees and other forest trees (excl. endangered) (seeds of Simmondsia chinensis)果树及其他林木种子(濒危除外)(西蒙得木种子)
1209990030115Seeds of fruit trees & other forest trees (excl. endangered) (slash pine seeds)果树及其他林木种子(濒危除外)(湿地松种子)
1209990030116Seeds of fruit trees and other forest trees (excl. endangered) (seeds of Acacia melanoxylon)果树及其他林木种子(濒危除外)(黑木相思种子)
1209990030117Seeds of fruit trees and other forest trees (excl. endangered) (other forest tree seeds)果树及其他林木种子(濒危除外)(其他林木种子)

1209.99.00.90Other seeds, fruits and spores, for sowing其他种植用的种子、果实及孢子

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: 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

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.For planting purposes用途(种植用)
3.Latin genus name and Latin species name拉丁文属名和拉丁文种名
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: 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

1209990090101Other seeds, fruit and spores, of a kind used for sowing (other flower seeds)其他种植用的种子、果实及孢子(其他花卉种子)
1209990090102Other seeds, fruit and spores, of a kind used for sowing (Agrostis seeds)其他种植用的种子、果实及孢子(剪股颖属种子)
1209990090103Other seeds, fruit and spores, of a kind used for sowing (Poa seeds)其他种植用的种子、果实及孢子(早熟禾属种子)
1209990090104Other seeds, fruit and spores, for sowing (millet seeds)其他种植用的种子、果实及孢子(黍属种子)
1209990090105Other seeds, fruit and spores, of a kind used for sowing (Brachiaria seeds)其他种植用的种子、果实及孢子(臂形草属种子)
1209990090106Other seeds, fruit and spores, of a kind used for sowing (Setaria seeds)其他种植用的种子、果实及孢子(狗尾草属种子)
1209990090107Other seeds, fruit and spores, of a kind used for sowing (Stylosanthes seeds)其他种植用的种子、果实及孢子(笔花豆属种子)
1209990090108Other seeds, fruit and spores, of a kind used for sowing (Paspalum seeds)其他种植用的种子、果实及孢子(雀稗属种子)
1209990090109Other seeds, fruit and spores, of a kind used for sowing (Bermuda grass seeds)其他种植用的种子、果实及孢子(狗牙根种子)
1209990090110Other seeds, fruit and spores, of a kind used for sowing (other forage plant seeds)其他种植用的种子、果实及孢子(其他牧草种子)
1209990090111Other seeds, fruit and spores, of a kind used for sowing (hemp seeds)其他种植用的种子、果实及孢子(大麻种子)
1209990090112Other seeds, fruit and spores, of a kind used for sowing (tobacco seeds)其他种植用的种子、果实及孢子(烟草种子)
1209990090113Other seeds, fruit and spores, of a kind used for sowing (medicinal plant seeds)其他种植用的种子、果实及孢子(药用植物种子)
1209990090114Other seeds, fruit and spores, of a kind used for sowing (sugar plant seeds)其他种植用的种子、果实及孢子(糖类植物种子)
1209990090115Other seeds, fruit and spores, for sowing (sugar beet seeds)其他种植用的种子、果实及孢子(种用甜菜)
1209990090116Other seeds, fruit and spores, of a kind used for sowing (poppy seeds)其他种植用的种子、果实及孢子(罂粟子)
1209990090117Other seeds, fruit and spores for sowing (other economic plant seeds)其他种植用的种子、果实及孢子(其他经济类植物种子)
1209990090118Other seeds, fruit and spores, of a kind used for sowing (cantaloupe seeds)其他种植用的种子、果实及孢子(洋香瓜种子)
1209990090119Other seeds, fruit and spores, of a kind used for sowing (plum seeds)其他种植用的种子、果实及孢子(梅子种子)
1209990090120Other seeds, fruit and spores, of a kind used for sowing (other melon and fruit seeds)其他种植用的种子、果实及孢子(其他瓜果种子)
1209990090121Other seeds, fruit and spores, for sowing (millet seeds)其他种植用的种子、果实及孢子(黍属种子)
1209990090122Other seeds, fruit and spores, of a kind used for sowing (Brachiaria seeds)其他种植用的种子、果实及孢子(臂形草属种子)
1209990090123Other seeds, fruit and spores, of a kind used for sowing (Setaria seeds)其他种植用的种子、果实及孢子(狗尾草属种子)
1209990090124Other seeds, fruit and spores, of a kind used for sowing (Stylosanthes seeds)其他种植用的种子、果实及孢子(笔花豆属种子)
1209990090125Other seeds, fruit and spores, of a kind used for sowing (Paspalum seeds)其他种植用的种子、果实及孢子(雀稗属种子)
1209990090126Other seeds, fruit and spores, of a kind used for sowing (Bermuda grass seeds)其他种植用的种子、果实及孢子(狗牙根种子)
1209990090127Other seeds, fruit and spores, of a kind used for sowing (other forage plant seeds)其他种植用的种子、果实及孢子(其他牧草种子)
1209990090128Other seeds, fruit and spores, of a kind used for sowing (hemp seeds)其他种植用的种子、果实及孢子(大麻种子)
1209990090129Other seeds, fruit and spores, of a kind used for sowing (tobacco seeds)其他种植用的种子、果实及孢子(烟草种子)
1209990090130Other seeds, fruit and spores, of a kind used for sowing (medicinal plant seeds)其他种植用的种子、果实及孢子(药用植物种子)
1209990090131Other seeds, fruit and spores, of a kind used for sowing (sugar plant seeds)其他种植用的种子、果实及孢子(糖类植物种子)
1209990090132Other seeds, fruit and spores, for sowing (sugar beet seeds)其他种植用的种子、果实及孢子(种用甜菜)
1209990090133Other seeds, fruit and spores, of a kind used for sowing (poppy seeds)其他种植用的种子、果实及孢子(罂粟子)
1209990090134Other seeds, fruit and spores for sowing (other economic plant seeds)其他种植用的种子、果实及孢子(其他经济类植物种子)
1209990090135Other seeds, fruit and spores, of a kind used for sowing (cantaloupe seeds)其他种植用的种子、果实及孢子(洋香瓜种子)
1209990090136Other seeds, fruit and spores, of a kind used for sowing (plum seeds)其他种植用的种子、果实及孢子(梅子种子)
1209990090137Other seeds, fruit and spores, of a kind used for sowing (other melon and fruit seeds)其他种植用的种子、果实及孢子(其他瓜果种子)

1209.99.10

1209.99.10.00Watermelon seeds, for sowing种用西瓜子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.

1209.99.20

1209.99.20.00Melon seeds for sowing种用甜瓜子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.

1209.99.90

1209.99.90.10Other endangered seeds, fruit and spores for planting其他种植用濒危种子、果实及孢子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.

1209.99.90.90Other seeds, fruits and spores, for sowing其他种植用的种子、果实及孢子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.

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

Previous1209 99 10Fruit seeds for planting or sowing One level up1209 99Other Next1210 10 00Hop cones, neither ground nor powdered nor in the form of pellets

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.