HS Code for Rice (HS 1006)
Rice sits under HS 1006, split by processing stage: paddy (1006.10), husked/brown (1006.20), semi- or wholly-milled (1006.30) and broken (1006.40). Basmati enjoys preferential access in several markets.
HS Classification for HS Code for Rice (HS 1006)
Sample 6-digit codes
| Code | Description |
|---|---|
| 1006.10 | Rice in the husk (paddy or rough) |
| 1006.20 | Husked (brown) rice |
| 1006.30 | Semi-milled or wholly milled rice (India: 1006 30 10 parboiled, 1006 30 20 basmati, 1006 30 90 other) |
| 1006.40 | Broken rice |
Typical import duty by market
| Market | Duty |
|---|---|
| United States | USD 0.44/kg - 11.2¢/kg Specific duty by subheading. |
| European Union | EUR 65 - 175/tonne Husked (brown) basmati with an authenticity certificate enters at EUR 0 (Reg. (EC) 972/2006); milled rice EUR 175/t; broken rice EUR 65/t. |
| United Kingdom | GBP 65 - 145/tonne |
| India export | Non-basmati white rice: export policy varies 20% export duty and periodic bans on non-basmati white rice. |
| UAE | 0% |
Numerical Example: 24 MT Indian husked (brown) basmati (HS 1006.20, CN 1006 20 17) with authenticity certificate, CIF Rotterdam EUR 42,000
24 MT Indian husked (brown) basmati (HS 1006.20, CN 1006 20 17) with authenticity certificate, CIF Rotterdam EUR 42,000. Run your own numbers in the Import Duty & Tax calculator.
- · EU basmati: only listed varieties (Basmati 370, Pusa, Taraori, etc.) with an authenticity certificate get the zero duty, and only as husked (brown) rice under 1006.20.
- · APEDA registration for Indian basmati exporters.
- · Fumigation/phytosanitary certificate at origin.
- · Aflatoxin, pesticide MRLs (tricyclazole, buprofezin) - a frequent EU rejection cause.
- · India
- · Thailand
- · Vietnam
- · Pakistan
- · United States
- · Cambodia
Frequently asked questions
The EU accepts a defined list of basmati varieties; DNA test certificates from an approved lab are required to claim the TRQ zero-duty. Aromatic non-basmati long grain rice does not qualify.
India has periodically restricted non-basmati white rice (1006.30.90) since Jul 2023. Restrictions vary; always confirm the latest DGFT notification before contracting.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural (HS 1006) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST Nil (exempt) for other than pre-packaged and labelled - Notification 10/2025-IT(Rate) S.No. 67; 5% for pre-packaged and labelled - Notification 9/2025-CT(Rate) Sch. I S.No. 48 (2.5% CGST x 2). | CIF + duty | not determined |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.4% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.
In-depth corridor guides
Full documentation, duty and worked landed-cost breakdowns for the corridors we handle client paperwork on.