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HS 1006Agricultural · India

HS Code for Rice - Import into India

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Duty and tax snapshot for importing agricultural (HS 1006) into India. Typical MFN duty ~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). on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty
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).
Total taxes / CIF
not determined

Worked landed-cost example

USD 60,000 FOB parcel of agricultural (HS 1006) shipped to India.

FOB valueUSD 60,000
Origin chargesUSD 900
FreightUSD 4,800
InsuranceUSD 300
CIFUSD 66,000
Import duty @ 10%USD 6,600
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).USD not determined
Destination inlandUSD 1,200
Landed cost ≈ USD not determined
Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

CodeDescription
1006.10Rice in the husk (paddy or rough)
1006.20Husked (brown) rice
1006.30Semi-milled or wholly milled rice (India: 1006 30 10 parboiled, 1006 30 20 basmati, 1006 30 90 other)
1006.40Broken rice
India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes
  • · India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf
  • · India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
  • · Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
  • · SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.

Frequently asked questions

What is the typical import duty on agricultural (HS 1006) into India?

India applies an MFN duty of about 10% on HS chapter 1006 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of agricultural in India?

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). 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). AV = CIF (no landing charge since Notification 91/2017-Customs (N.T.)); IGST on AV + customs duties Sample HSN 1006.10; other lines can differ. Check /tools/india-gst for the dataset note and notification reference.

What is the landed cost of a USD 60,000 FOB shipment of agricultural into India?

IGST rate: check /tools/india-gst. A final landed total cannot be determined without a confirmed HSN rate.

Which HS code should I use for agricultural in India?

Start with the 6-digit international HS heading - for example 1006.10 (Rice in the husk (paddy or rough)). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping agricultural to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 1006?

India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.

Agricultural into other destination markets

Compare duty, IGST and landed cost for agricultural across every market we cover.

Other commodities imported into India

Landed-cost pages for every HS commodity guide when the destination is India.

Related tools & guides

HS Code for Rice (HS 1006) - full commodity guide →
Sample codes, duty by market, worked examples and regulations.
India trade toolkit →
IGST on imports · 5% / 18% / 40% (GST 2.0, 22 Sep 2025) · ports, partners and finance notes.
Landed Cost by HS & Country →
Interactive: duty + VAT/GST + Incoterm split.
Import Duty & Tax Calculator →
Full landed cost with duty, VAT/GST and cess.
HS Code Lookup →
Search harmonised codes across 21 sections.
Incoterms 2020 Visualiser →
See where risk and cost transfer for each Incoterm.

Duty and tax rates compiled from WCO HS, WTO IDB and India customs. Provided for decision-support only - confirm the 10-digit tariff line, preferential origin status and any anti-dumping / safeguard duties with a licensed customs broker before acting.