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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 35051090

35051090
5% IGSTSchedule I

- Other

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)

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.

20%₹20.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

20%₹4.00
SWS

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

10%₹2.40
IGST

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

18%₹22.75Notif. 045/2025-I229
Total Duty49.15%≈ ₹49.15 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 20% = ₹20.00
  2. AIDC = BCD × 20% = ₹4.00
  3. SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹22.75
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹49.15 (49.15%)

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 Least Developed Countries(−20 pp vs MFN)
MFN (no FTA)
20%
baseline
Least Developed CountriesBest
0%
−20 pp vs MFN
Nepal
0%
−20 pp vs MFN
SAFTA (LDC) countries
0%
−20 pp vs MFN
Sri Lanka
0%
−20 pp vs MFN
ASEAN countries
5%
−15 pp vs MFN
Malaysia
5%
−15 pp vs MFN
Philippines
5%
−15 pp vs MFN
Singapore
5%
−15 pp vs MFN
the republic of Korea
10%
−10 pp vs MFN
United Arab Emirats
17%
−3 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*AS ENCLOSED IN CBIC INSTRUCTION NO 30/2022-CUS DTD 14-11-22,FSSAI VIDE THEIR ORDER DTD 10-10-22 DECIDED MANDATORY REGISTRATION OF FOREIGN MANUFACTURING FACILITIES FOR FOODS CATEGORIES (MILK AND MILK PRODUCTS, MEAT AND MEAT PRODUCTS INCLUDING POULTRY, FISH AND THEIR PRODUCT,EGG POWDER,INFANT FOOD AND NUTRACEUTICALS) AND REQUESTED EXPORTING COUNTRIES TO PROVIDE LIST OF EXISTING MANUFACTURERS AND THOSE INTENDING TO EXPORT SUCH PRODUCTS TO INDIA IN THE ATTACHED FORMAT*FURTHER VIDE FSSAI NOTICE DTD 11-01-23 AND CBIC INSTUCTION NO 05/2023-CUS DTD 08-02-23 AND IN MODIFICATION TO CBIC INSTUCTIONS NO.31/2022-CUS DTD 14-01-22 AND FSSAI ORDER DTD 17-10-22 IT WAS CLARIFIED TO PERMIT IMPORT OF SPECIFIED HIGH RISK PRODUCTS SUCH AS (MILK AND MILK PRODUCTS, MEAT AND MEAT PRODUCTS INCLUDING POULTRY, FISH AND THEIR PRODUCT,EGG POWDER,FOOD FOR INFANT NUTRITION/INFANT FOOD AND NUTRACEUTICALS.HEALTH SUPPLEMENTS,FOOD FOR DIETARY USES. PROBIOTIC AND PREBIOTIC FOODS.FOODS FOR SPECIAL MEDICAL PURPOSE) ONLY THROUGH DESIGNATED 79 PORTS AS PER ATTACHED ANNEXURE FROM 01-03-23**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], 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 DT 17-06-22 REGARDING RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS AND ORDER NO.1828/MISC MATTERS/FSSAI/IMPORTS-2021 DT 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 28-06-22 WRT TO PARA 2 ON THE RECTIFIABLE LABELING INFORMATION FOR IMPORTED FOOD CONSIGNMENTS*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 VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 35
Albuminoidal substances; modified starches; glues; enzymes
Tariff hierarchy
  1. 1
    3505Heading (4-digit)
    DEXTRINS AND OTHER MODIFIED STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS OR OTHER MODIFIED STARCHES
  2. 2
    35051090Tariff Item (8-digit)
    - Other
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. 35)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

35051010- Esterified starches5% IGST

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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