Customs Tariff 2024-25 - Section 2 - Chapter 10

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
1001	WHEAT AND MESLIN
	- Durum wheat :
1001 11 00	-- Seed	kg.	Restricted	100%	-	IGST: 5%/NIL SWS: NIL	Thailand: Nil
1001 19 00	-- Other	kg.	State Trading Enterprise	40%	-	IGST: 5%/NIL	Thailand: Nil
	- Other :
1001 91 00	-- Seed	kg.	Restricted	100%	-	IGST: 5%/NIL SWS: NIL	Thailand: Nil
1001 99	-- Other:
1001 99 10	--- Wheat	kg.	State Trading Enterprise	40%	-	IGST: 5%/NIL	Thailand: Nil
1001 99 20	--- Meslin	kg.	Free	100%	-	IGST: 5%/NIL SWS: NIL	Japan: Nil
1002	RYE
1002 10 00	- Seed	kg.	Restricted	Free	-	IGST: 5%/NIL	Korea: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1002 90 00	- Other	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1003	BARLEY
1003 10 00	- Seed	kg.	Restricted	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1003 90 00	- Other	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1004	OATS
1004 10 00	- Seed	kg.	Restricted	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1004 90 00	- Other	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1005	MAIZE (CORN)
1005 10 00	- Seed	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35% SAFTA: 8%
1005 90	- Other:
	--- Dent corn (Zea mays var. indenta):
1005 90 11	---- Yellow	kg.	Free	50%	-	IGST: 5%/NIL SWS: NIL	UAE: 35%
1005 90 19	---- Other	kg.	Free	50%	-	IGST: 5%/NIL SWS: NIL	UAE: 35%
1005 90 20	--- Flint corn (Zea mays var. indurata)	kg.	Free	50%	-	IGST: 5%/NIL SWS: NIL	UAE: 35%
1005 90 30	--- Pop corn (Zea mays var. everta)	kg.	Free	50%	-	IGST: 5%/NIL SWS: NIL	UAE: 35%
1005 90 90	--- Other	kg.	Free	50%	-	IGST: 5%/NIL SWS: NIL	UAE: 35%
1006	RICE
1006 10	- Rice in the husk (paddy or rough):
1006 10 10	--- Of seed quality	kg.	Restricted	80%	-	IGST: 5%/NIL SWS: NIL	UAE: 56%
1006 10 90	--- Other	kg.	State Trading Enterprise	80%	-	IGST: 5%/NIL SWS: NIL	UAE: 56%
1006 20 00	- Husked (brown) rice	kg.	State Trading Enterprise	80%	-	IGST: 5%/NIL SWS: NIL	UAE: 56%
1006 30	- Semi-milled or wholly-milled rice, whether or not polished or glazed :
1006 30 10	--- Rice, parboiled	kg.	State Trading Enterprise	70%	-	IGST: 5%/NIL SWS: NIL	UAE: 49%
1006 30 20	--- Basmati rice	kg.	State Trading Enterprise	70%	-	IGST: 5%/NIL SWS: NIL	UAE: 49%
1006 30 90	--- Other	kg.	State Trading Enterprise	70%	-	IGST: 5%/NIL SWS: NIL	UAE: 49% Japan: Nil
1006 40 00	- Broken rice	kg.	State Trading Enterprise	80%	-	IGST: 5%/NIL SWS: NIL	UAE: 56%
1007	GRAIN SORGHUM
1007 10 00	- Seed	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1007 90 00	- Other	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008	BUCKWHEAT MILLET AND CANARY SEEDS; OTHER CEREALS
1008 10	- Buckwheat :
1008 10 10	--- Of seed quality	kg.	Restricted	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1008 10 90	--- Other	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
	- Millet
1008 21	-- Seed:
1008 21 10	--- Jawar	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 20	--- Bajra	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 30	--- Ragi	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 40	--- Barnyard (Echinochloa esculenta (L.))	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 50	--- Proso (Panicum miliaceum (L.))	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 60	--- Foxtail (Setaria italica (L.))	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 70	--- Kodo (Paspalum scrobiculatum (L.))	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 80	--- Little (Panicum sumatrense (L.))	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
	--- Other :
1008 21 91	---- Amaranth (Amaranthus (L.))	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 21 99	---- Other	kg.	Restricted	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29	-- Other:
1008 29 10	--- Jawar	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 20	--- Bajra	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 30	--- Ragi	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 40	--- Barnyard (Echinochloa esculenta (L.))	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 50	--- Proso (Panicum miliaceum (L.))	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 60	--- Foxtail (Setaria italica (L.))	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 70	--- Kodo (Paspalum scrobiculatum (L.))	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 80	--- Little (Panicum sumatrense (L.))	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
	--- Other :
1008 29 91	---- Amaranth (Amaranthus (L.))	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 29 99	----Other	kg.	Free	50%	-	IGST: 5%/NIL	UAE: 35%
1008 30	- Canary seeds:
1008 30 10	--- of seed quality	Kg.	Restricted	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1008 30 90	--- other	Kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil
1008 40 00	- Fonio (Digitaria spp.)	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 8%
1008 50 00	- Quinoa (Chenopodium quinoa)	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 8%
1008 60 00	- Triticale	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Japan: Nil Malaysia: Nil SAFTA: 8%
1008 90	- other cereals:
1008 90 10	--- of seed quality	kg.	Restricted	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 8%
1008 90 90	--- other	kg.	Free	Free	-	IGST: 5%/NIL	Korea: Nil Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 8%