India Agri Export HS Codes Explained (2026 Reference)

India Agri Export HS Codes Explained (2026 Reference)

TL;DR: India classifies exports under the 8-digit ITC(HS) code based on the WCO's Harmonised System, published by DGFT in Schedule 2 of the ITC(HS) and aligned with the Customs Tariff Act 1975. For agri exporters, the HS code drives RoDTEP rebate, APEDA scheme eligibility, destination tariff under MFN or FTA, and licensing status (Free, Restricted, Prohibited). This reference lists 25 plus high-volume Indian agri HS codes with their current policy status and notes on classification.

The Harmonised System is the backbone of every commercial invoice, shipping bill, bill of lading and customs declaration. Misclassification is the single most common cause of post-shipment penalties and lost FTA benefits. This guide consolidates the codes most relevant to Indian agri exporters, in line with the ITC(HS) 2022 nomenclature and subsequent DGFT amendments. Buyers and sellers working with overseastradehub.com receive a deal-specific HS classification memo with every contract.

How is the HS code structured?

The 6-digit HS code structure used worldwide:

• Chapters 1 to 97 (2 digits)
• Headings (4 digits)
• Subheadings (6 digits)

India extends this to 8 digits in the ITC(HS) and the Customs Tariff Schedules. The first 6 digits are identical to the WCO HS, the 7th and 8th are national subdivisions.

Example: HS 1006.30.20 — Basmati rice

• 10 — Chapter: Cereals
• 1006 — Heading: Rice
• 1006.30 — Subheading: Semi-milled or wholly milled rice, whether or not polished or glazed
• 1006.30.20 — National line: Basmati rice

For exports to the EU, the same product becomes CN 1006.30.67 or 1006.30.98 depending on parboiled/non-parboiled and packaging size. For the US, HTSUS 1006.30.9010 or similar. Always classify against the destination tariff for landed-cost accuracy.

Where is the official Indian HS list published?

• DGFT ITC(HS) Schedule 2 (Export Policy): https://www.dgft.gov.in
• CBIC Customs Tariff (First and Second Schedules of Customs Tariff Act 1975): https://www.cbic.gov.in
• ICEGATE for shipping bill filing: https://www.icegate.gov.in
• APEDA product schedules: https://apeda.gov.in
• WCO HS Nomenclature: https://www.wcoomd.org

The ITC(HS) is updated by DGFT public notices. Subscribe to the daily notification feed at https://www.dgft.gov.in/CP/?opt=notification.

The 25 most important HS codes for Indian agri exports

The table below lists high-volume export lines, their current export policy status, and notes. Status is indicative as of mid-2026; confirm against the latest DGFT notification before every shipment.

For the complete current schedule and any commodity not listed above, refer to the DGFT ITC(HS) export schedule and APEDA's product-wise pages.

How do RoDTEP and other schemes attach to HS codes?

The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme, operative since 1 January 2021, rebates embedded taxes that are not refunded under any other mechanism. The RoDTEP schedule is published by DGFT under Appendix 4R, with rates running 0.5 to 4.3 percent of FOB for most agri lines, capped at a per-unit value where notified. Rates are linked to the 8-digit ITC(HS).

Other schemes mapped by HS code:

• Rebate of State and Central Taxes and Levies (RoSCTL) — primarily textiles; some agri linkages
• Duty Drawback under the Customs and Central Excise Duties Drawback Rules 2017, with All Industry Rates published by CBIC
• Advance Authorisation for duty-free import of inputs, where the export product and inputs are both classified by HS
• Export Promotion Capital Goods (EPCG) for duty-free capital goods, with export obligation set by HS-linked FOB
• Interest Equalisation Scheme on pre- and post-shipment rupee credit, administered by RBI under guidance at https://www.rbi.org.in

How do FTAs use HS codes?

India's preferential trade agreements relevant to agri exporters include:

• India-UAE CEPA (effective 1 May 2022) — duty elimination on a phased schedule for most agri lines; rules of origin require typically 40 percent value addition in India
• India-Australia ECTA (effective 29 December 2022) — preferential rates on most processed food
• India-ASEAN Trade in Goods Agreement (effective 1 January 2010)
• India-Japan CEPA (2011)
• India-Korea CEPA (2010)
• SAFTA covering Bangladesh, Bhutan, Nepal, Sri Lanka, Maldives, Pakistan, Afghanistan
• India-Mauritius CECPA (2021)

Each FTA's tariff schedule and rules of origin are organised by HS code. Claiming preferential duty at destination requires a Certificate of Origin in the agreement's prescribed format, issued by a DGFT-authorised agency such as FIEO, Marine Products Export Development Authority, Spices Board or the relevant Chamber of Commerce. The CoO Online Platform at https://coo.dgft.gov.in handles digital issuance.

How do I classify a borderline product?

Classification follows the General Rules of Interpretation (GRI) of the HS, embedded in Section Notes and Chapter Notes of the Customs Tariff. The hierarchy is:

1. GRI 1 — classify by terms of headings and any relative section or chapter notes
2. GRI 2(a) — incomplete or unfinished items if they have the essential character of the complete item
3. GRI 2(b) — mixtures and composite goods
4. GRI 3(a) — most specific description prevails
5. GRI 3(b) — essential character for mixtures
6. GRI 3(c) — last in numerical order if neither (a) nor (b) resolves
7. GRI 4 — most akin
8. GRI 5 — packaging
9. GRI 6 — apply mutatis mutandis at subheading level

When in doubt, file an Advance Ruling application with the Customs Authority for Advance Rulings under Section 28-H of the Customs Act 1962. Rulings are binding on both the applicant and the department for the specific transaction.

Common classification mistakes in agri exports

• Confusing basmati (1006.30.20) with non-basmati (1006.30.90) — different policy, different APEDA notification requirements
• Treating "spice mixtures" as Chapter 9 when they actually fall in 2103 (sauces) or 2106 (food preparations not elsewhere specified)
• Classifying frozen IQF vegetables as 0710 when blanched or under 0709 when fresh — destination duty differs sharply
• Misclassifying organic produce — the certification doesn't change HS
• Misclassifying broken rice (1006.40.00) versus whole milled rice (1006.30.90) — affects export policy during restrictions
• Treating roasted coffee (0901.21) as green coffee (0901.11) — higher duty at most destinations
• Classifying mango pulp in concentrated form (2009.89) versus puree/paste (2007.99) — different MFN and FTA treatment

How does the GST and IGST regime interact with HS for exports?

Exports are zero-rated under Section 16 of the IGST Act 2017. Exporters can:

• Export under bond or Letter of Undertaking (LUT) without paying IGST, claim refund of accumulated input tax credit, or
• Export on payment of IGST and claim refund of the IGST paid

The refund mechanism is administered through ICEGATE and the GSTN, with the shipping bill itself treated as the refund application. HS code on the shipping bill must match the GST invoice classification.

A classification workflow for each new product

1. Identify the chapter from the product's essential character
2. Read the relevant chapter notes and section notes
3. Identify the heading (4-digit) and then subheading (6-digit) per GRI
4. Cross-reference with India's ITC(HS) 8-digit national line
5. Confirm against any recent DGFT public notice or CBIC tariff change
6. Map the destination country tariff line (CN, HTSUS, etc.) for landed-cost calculation
7. Confirm RoDTEP, drawback and FTA preference eligibility
8. Document the classification rationale with chapter note citations for future audit

Buyers and sellers working with overseastradehub.com receive a written classification memo for every product, ensuring both origin and destination filings align.

Frequently Asked Questions

What is an HS code and why does it matter for Indian agri exports? The Harmonised System (HS) is the WTO-administered 6-digit global product classification. India extends it to 8 digits as the ITC(HS) code, published in the Customs Tariff Act 1975 schedules and updated through DGFT notifications. The HS code determines export duty, RoDTEP rate, FTA preferential tariff at destination, and licensing requirements such as APEDA RCMC scope.

Where do I find the official Indian HS code list? The Indian Trade Classification (Harmonised System) — ITC(HS) — is published by DGFT at https://www.dgft.gov.in. Schedule 2 covers exports. The Customs Tariff Act 1975 schedules, available via CBIC at https://www.cbic.gov.in, give the corresponding First Schedule (Import) and Second Schedule (Export) tariff. Always cross-check with the latest Finance Act amendments.

What is the HS code for basmati rice? Basmati rice falls under HS 1006.30.20 in India's 8-digit ITC(HS). Non-basmati white rice is 1006.30.90, parboiled rice 1006.30.10, and broken rice 1006.40.00. Each has separate export policy status — basmati is free with APEDA registration; non-basmati white rice has been periodically restricted, most recently lifted in stages.

Do HS codes differ across countries? The first six digits are identical worldwide under WCO rules. Beyond that, each country uses its own subheadings — 8 digits in India (ITC HS), 10 digits in the US (HTSUS), 10 digits in the EU (CN/TARIC), 11 digits in Japan. Always classify against the destination country's tariff schedule for accurate duty calculation.

How does the HS code affect RoDTEP and other export incentives? The Remission of Duties and Taxes on Exported Products (RoDTEP) scheme assigns a rebate rate per ITC(HS) 8-digit line, typically 0.5 to 4.3 percent of FOB. Rates are published as the RoDTEP schedule under Notification No. 19/2015-20 by DGFT. Wrong HS classification means wrong rebate, and can trigger recovery with interest under Section 28 of the Customs Act.

What happens if I declare the wrong HS code? Customs can reclassify the goods, recover short-paid duty plus interest, and impose penalty under Sections 111 and 112 of the Customs Act 1962 on the import side, or Section 113 and 114 on the export side. Repeated misclassification can lead to suspension of IEC. At destination, wrong HS triggers duty short-levy demand and may forfeit FTA preference.

How are spices classified in HS? Spices sit primarily in Chapter 09. Pepper is 0904, chilies and capsicum 0904.21 or 0904.22, vanilla 0905, cinnamon 0906, cloves 0907, nutmeg 0908, seeds (coriander, cumin, anise, fennel) 0909, and ginger, saffron, turmeric, thyme, bay leaves and curry are in 0910. Mixtures, sauces and processed blends move to Chapter 21.

Do organic agri products have separate HS codes? No — HS classification is product-based, not certification-based. Organic basmati rice is still 1006.30.20. Organic status is reflected in supporting certificates under NPOP (APEDA) and the destination's organic regulation (USDA NOP, EU 2018/848, JAS), not in the HS code itself.

Where can I check the destination duty on my HS code? Use the WTO Tariff Download Facility at https://tariffdata.wto.org for MFN bound and applied rates, the EU's TARIC at https://taxation-customs.ec.europa.eu, US HTSUS at https://hts.usitc.gov, and India's own ICEGATE portal at https://www.icegate.gov.in. For FTA preferential rates, consult the specific FTA schedule on DGFT's website.