HS 10Agricultural commodities · India

HS Code for Wheat - Import into India

Duty and tax snapshot for importing agricultural commodities (HS 10) into India. Typical MFN duty ~10%, IGST 18% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

10%

IGST

18%

Total taxes / CIF

30.1%

Worked landed-cost example

USD 60,000 FOB parcel of agricultural commodities (HS 10) shipped to India.

FOB valueUSD 60,000

Origin chargesUSD 900

FreightUSD 4,800

InsuranceUSD 300

CIFUSD 66,000

Assessable value (CIF + 1% landing)USD 66,660

Import duty @ 10%USD 6,666

IGST @ 18%USD 13,199

Destination inlandUSD 1,200

Landed cost ≈ USD 87,065

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1001.11	Durum wheat, seed
1001.19	Durum wheat, other than seed
1001.91	Other wheat and meslin, seed
1001.99	Other wheat and meslin (milling grade)
1101.00	Wheat or meslin flour

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 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.
· Assessable value = CIF + 1% landing charges (this 1% add-on was removed post-2017 for most goods but persists in specific tariff lines - verify per HS).

Frequently asked questions

What is the typical import duty on agricultural commodities (HS 10) into India?

India applies an MFN duty of about 10% on HS chapter 10 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 commodities in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

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

On a USD 60,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 66,000. Applying 10% duty and 18% IGST brings total taxes to about USD 19,865 (~30.1% of CIF). Landed at buyer's warehouse ≈ USD 87,065.

Which HS code should I use for agricultural commodities in India?

Start with the 6-digit international HS heading - for example 1001.11 (Durum wheat, seed). 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 commodities 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 10?

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. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.