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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 1006.10 | Rice in the husk (paddy or rough) |
| 1006.20 | Husked (brown) rice |
| 1006.30.10 | Semi-milled or wholly milled rice - basmati (national extension) |
| 1006.30.90 | Semi-milled or wholly milled rice - other (non-basmati) |
| 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 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% |
Numerical Example: 24 MT Indian basmati (HS 1006.30 - basmati), CIF Rotterdam EUR 42,000, within TRQ
24 MT Indian basmati (HS 1006.30 - basmati), CIF Rotterdam EUR 42,000, within TRQ. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · 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 18% | Assessable value + duty | 30.1% |
| 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 | 0.3% |
| 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.