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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 09109100

09109100
5% IGSTSchedule I

- Mixtures referred to in Note 1(b) to this Chapter

091091005% IGST · Schedule I

- Mixtures referred to in Note 1(b) to this Chapter

Importing this at the standard rate costs ≈ ₹50.05 in duty for every ₹100 of shipment value. Source from Nepal and BCD drops to 0% — a saving worth checking before you book.

Total duty (MFN)
50.05%
≈ ₹50.05 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

₹
FTA rates need a valid Certificate of Origin and Rules-of-Origin compliance — the preferential rate isn't automatic.
Goods value (CIF)₹10,00,000
Basic Customs Duty (0%)₹0
AIDC (9%)₹90,000
Social Welfare Surcharge (10%)₹9,000
IGST (5%)₹54,950
Total duty payable₹1,53,950
Total landed cost₹11,53,950
You save ₹3,46,500 vs sourcing at the standard rate.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • NepalBest rate0%save 30pp
  • SAFTA (LDC) countries0%save 30pp
  • Sri Lanka0%save 30pp
  • SAFTA countries8%save 22pp
  • Least Developed Countries25.5%save 4.5pp
  • MFN — no FTA (baseline)30%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)·Last reviewed:

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

30%₹30.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

30%₹9.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹3.90
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

5%₹7.14Notif. 009/2025-I42
Total Duty50.05%≈ ₹50.05 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 30% = ₹30.00
  2. AIDC = BCD × 30% = ₹9.00
  3. SWS = (BCD + AIDC) × 10% = ₹3.90(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹7.14
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹50.05 (50.05%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Nepal(−30 pp vs MFN)
MFN (no FTA)
30%
baseline
NepalBest
0%
−30 pp vs MFN
SAFTA (LDC) countries
0%
−30 pp vs MFN
Sri Lanka
0%
−30 pp vs MFN
SAFTA countries
8%
−22 pp vs MFN
Least Developed Countries
25.5%
−4.5 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*IMPORT IS SUBJECT TO THE POLICY CONDT NO. 1 OF CHAPTER-09 OF ITC HS POLICY.**IN CASE OF PGA FACILITATED BILLS I.E. WHICH HAVE NOT BEEN ROUTED THROUGH PGA FOR NOC,PROPER OFFICER SHOULD VERIFY AND ENSURE THAT THE MANDATORY DOCUMENTS-SPECIMEN COPY OF LABEL[0110FS], FOOD GRADE CERTIFICATE[6570FS], PHYTO SANITARY CERTIFICATES (PSCS)[851000], FSSAI IMPORT LICENSE[911001]HAVE BEEN UPLOADED IN (E-SANCHIT) BEFORE GIVING OUT-OF-CHARGE(OOC)**PORT OF ENTRIES FOR IMPORT OF FOOD ITEMS ARE ALLOWED TO BE IMPORTED ONLY IN AIRPORTS/ICD/SEZ/SEAPORTS/LCS AS LISTED IN APPENDIX-V LIST-A TO SCHEDULE-I OF IMPORT POLICY, ITC (HS) 2017**REFER LETTER NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DATED 17-06-2022 REGARDING RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS AND ORDER NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DATED 17-06-2022 REGARDING IMPORT OF CLOVE STEM RECEIVED FROM FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA AND CBIC INSTRUCTION NO.10/2022-CUSTOMS DTD 28-06-2022 WHEREIN PARA 2.(I). ON THE RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS (A) IN ADDTITION TO THE LABELING DEFICIENCIES FOR WHICH A SPECIAL DISPENSATION FOR RECTIFICATION HAS BEEN PROVIDED UNDER REG6 OF FSS (IMPORT) REGULATIONS, 2017 AND UNDER ORDER DATED 22-05-2018 AND 14-01-2019, THE LABELING INFORMATION AS PER THE REQUIREMENT OF FSS (LABELING AND DISPLAY) REGULATIONS, 2020 AS MENTIONED BELOW MAY ALSO BE ALOWED TO BE RECTIFIED AT THE PORT:- . PER SERVE PERCENTAGE (%) CONTRIBUTION TO RECOMMENDED DIETARY ALLOWANCE CALCULATED ON THE BASIS OF 2000 KCAL ENERGY, 67 G TOTAL FAT, 22G SATURATED FAT,2G TRANS FAT, 50G, ADDED SUGAR, AND 2000 MG OF SODIUM (5G SALT) REQUIREMENT FOR AVERAGE ADULT PER DAY;. DATE OF EXPIRY ALONG WITH BEST BEFORE DATE, SUBJECT TO THE CONDITION THAT THIS INFORMATION IS PROVIDED BY THE MANUFACTURER ITSELF AND THE SAME SHALL BE VERIFIED BY THE AUTHORISED OFFICER. (B) THIS RECTIFICATION SHALL BE CARRIED OUT AT CUSTOMS BOUND WAREHOUSES BEFORE VISUAL INSPECTION OR RE-INSPECTION BY THE AUTHORISED OFFICER OR HIS REPRESENTATIVE BY AFFIXING A SINGLE NON-DETACHABLE STICKER OR BY ANY OTHER NON-DETACHABLE METHOD NEXT TO THE PRINCIPAL DISPLAY PANEL WITHOUT ALTERING THE ORIGINAL LABEL INFORMATION IN ANY MANNER. (II) ON IMPORT OF CLOVE STEM:TILL SUCH TIME STANDARDS FOR CLOVE STEM ARE NOTIFIED, IT MAY BE CONSIDERED FOR TESTING AGAINST SAFETY PARAMETERS (HORIZONTAL STANDARDS) AND VOLATILE OIL CONTENT ON DRY BASIS (HALF THE VALUE OF CLOVE, I.E. NOT LESS THAN 8.5 PERCENT BY V/W) AS PER FSSR2.9.6(1) WHICH IS APPLICABLE FOR CLOVES WHOLE.*REF CBIC INSTRUCTION NO 09/23-CUS DT 07-03-23 IN MODIFICATION TO INSTRUCTIONS NO 10/22-CUS DT 28-06-22 ALONGWITH FSSAI ORDER DT 18-11-22 ISSUED UNDER F.NO.IMPORT/TFM/APEX/2022-FSSAI AND FSSAI CLARIFICATION ORDER DTD 18-11-22 ON RECTIFIABLE LABELLING FOR IMPORTED FOOD CONSIGNMENT*

Participating Government Agency requirements

Documents and information you must declare for clearance under India's SWIFT single-window system.

Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Condition
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Category
Foods & Supplement Proprietry Status
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Identification
Retail Pre-pack Food Article
MandatoryCode
Foods Safety & Standards Authority
FSSAI
Item Characteristics
Storage Temperature
OptionalUQC
Foods Safety & Standards Authority
FSSAI
Item Category
Grade of the Product
OptionalCode
Foods Safety & Standards Authority
FSSAI
Item Category
Indian Food Code
OptionalText
Foods Safety & Standards Authority
FSSAI
Item Identification
Global Trade Item Number
OptionalText

Where this code sits

Section II
VEGETABLE PRODUCTS
Chapter 9
Coffee, tea, mate and spices
Tariff hierarchy
  1. 1
    0910Heading (4-digit)
    GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES
  2. 2
    09109100Tariff Item (8-digit)
    - Mixtures referred to in Note 1(b) to this Chapter
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 9)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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HSN Code 09109100 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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