Heading
No.

Sub-heading
No. 

Description of article 

Unit 

Basic Customs Duty (Standard)

Exemption Notification

Basic Customs Duty (Preferential)

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

1001

Wheat and meslin 

 50%

- Durum wheat :

1001 11 10

--- Seed

Kg.

100%

-

2%

1%

4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49

1001 19 00

--- Other

Kg.

100%

Nil

-

2%

1%

4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49

- Other :

--- Seed

Kg.

100%

-

2%

1%

4%

--- Other

Kg.

100%

-

2%

1%

4%

Kg.

100%

Nil

-

2%

1%

4%

Kg.

100%

Nil

-

2%

1%

4%

1002

Rye  

1002 10 00

--- Seed

Kg.

Free

-

2%

1%

4%

1002 90 00

--- Other

Kg.

Free

-

2%

1%

4%

1003

Barley 

1003 10 00

--- Seed

Kg.

Free

-

2%

1%

4%

1003 90 00

--- Other

Kg.

Free

-

2%

1%

4%

1004 

Oats 

1004 10 00

--- Seed

Kg.

Free

-

2%

1%

4%

1004 90 00

--- Other

Kg.

Free

-

2%

1%

4%

1005

Maize (corn) 

1005 10 00 

- Seed 

Kg.

70% 

50%

... 

2%

1%

4%

1005 90 00 

- Other 

Kg.

60% 

50% or Nil

... 

2%

1%

4%

1006 

Rice 

1006 10 

- Rice in the husk (paddy or rough) :

1006 10 10

--- Of seed quality

Kg.

80% 

-

2%

1%

4%

1006 10 90

--- Other

Kg.

80% 

-

2%

1%

4%

1006 20 00 

- Husked (brown) rice 

Kg.

80% 

-

2%

1%

4%

1006 30

- Semi-milled or wholly-milled rice, whether or not polished or glazed 

1006 30 10

--- Rice, parboiled

Kg.

70% 

-

2%

1%

4%

1006 30 20

--- Basmati rice

Kg.

70% 

-

2%

1%

4%

1006 30 90

--- Other

Kg.

70% 

-

2%

1%

4%

1006 40 00

- Broken rice 

Kg.

80% 

-

2%

1%

4%

1007

Grain sorghum 

 50%

1007 10 00

--- Seed

Kg.

80%

-

2%

1%

4%

1007 90 00

--- Other

Kg.

80%

-

2%

1%

4%

1008 

Buckwheat, millet and canary seed; other cereals 

1008 10

- Buckwheat

1008 10 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1008 10 90

--- Other

Kg.

Free

-

2%

1%

4%

- Millet 

50%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36

 1008 21 10

--- Jawar :

Kg.

70%

1008 21 20

---Bajra 

Kg.

70%

-

2%

1%

4%

1008 21 30

---- Ragi

Kg.

70%

-

2%

1%

4%

 1008 29

--- Other :

50%

 1008 29 10

--- Jawar :

Kg.

70%

1008 29 20

--- Bajra 

Kg.

70%

-

2%

1%

4%

1008 29 30

---- Ragi

Kg.

70%

-

2%

1%

4%

1008 30

- Canary seed  :

1008 30 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1008 30 90

--- Other

Kg.

Free

-

2%

1%

4%

--- Fonio (Digitaria spp.)

Kg.

Free

--- Quinoa (Chenopodium quinoa)

Kg.

Free

--- Triticale

Kg.

Free

1008 90

- Other cereals :

1008 90 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1008 90 90

--- Other

Kg.

Free

-

2%

1%

4%