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HS 1006Agricultural

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.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
1006.10Rice in the husk (paddy or rough)
1006.20Husked (brown) rice
1006.30.10Semi-milled or wholly milled rice - basmati (national extension)
1006.30.90Semi-milled or wholly milled rice - other (non-basmati)
1006.40Broken rice
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
United States
USD 0.44/kg - 11.2¢/kg
Specific duty by subheading.
European Union
EUR 65 - 175/tonne
Basmati zero-duty inside 45,000 t TRQ; 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%

Worked landed-cost example

24 MT Indian basmati (HS 1006.30 - basmati), CIF Rotterdam EUR 42,000, within TRQ

Customs valueEUR 42,000
EU duty inside basmati TRQEUR 0
Dutch VAT @ 9% (reduced for food)EUR 3,780
Landed cost ≈ EUR 45,780. Outside TRQ, duty jumps to EUR 175/t = EUR 4,200 extra.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EU basmati: DNA-verified varietal list (Kernel, Basmati 370, Ranbir Basmati, etc.) required for TRQ access.
  • · APEDA registration for Indian basmati exporters.
  • · Fumigation/phytosanitary certificate at origin.
  • · Aflatoxin, pesticide MRLs (tricyclazole, buprofezin) - a frequent EU rejection cause.
Top exporting countries
  • · India
  • · Thailand
  • · Vietnam
  • · Pakistan
  • · United States
  • · Cambodia

Frequently asked questions

How is basmati distinguished at customs?

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.

Is Indian non-basmati rice banned for export?

India has periodically restricted non-basmati white rice (1006.30.90) since Jul 2023. Restrictions vary; always confirm the latest DGFT notification before contracting.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agricultural.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into United States →
No federal VAT / GST · 0% federal
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Vietnam →
VAT · 10% standard, 5% reduced, 0% export

Agricultural landed-cost pages: every destination market

Jump straight to the agricultural import guide for any of the destination markets we cover.

Related commodity guides

HS 0901Agricultural
HS Code for Coffee (HS 0901) →
HS 31Agricultural
HS Code for Fertilizers (Chapter 31) →
HS 15Agricultural
HS Code for Edible Oils (Chapter 15) →
HS 61 & 62Consumer goods
HS Code for Textiles & Apparel (Chapters 61 and 62) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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