Indian ITC-HS · Tariff Item (8-digit)

HSN Code 46021990

46021990

Other

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Effective import duty stack

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

Unitkg.
BCD10%₹10.00
AIDC10%₹1.00
SWS10%₹1.10
IGST5%₹5.61Notif. 009/2025-I311
Total Duty17.7%≈ ₹17.70 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 10% = ₹10.00
  2. AIDC = BCD × 10% = ₹1.00
  3. SWS = (BCD + AIDC) × 10% = ₹1.10(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹5.61
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹17.70 (17.7%)

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 ASEAN countries(−10 pp vs MFN)
MFN (no FTA)
10%
baseline
ASEAN countriesBest
0%
−10 pp vs MFN
Japan
0%
−10 pp vs MFN
Least Developed Countries
0%
−10 pp vs MFN
Malaysia
0%
−10 pp vs MFN
Nepal
0%
−10 pp vs MFN
Philippines
0%
−10 pp vs MFN
SAFTA (LDC) countries
0%
−10 pp vs MFN
United Arab Emirats
4%
−6 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Participating Government Agency requirements

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

Plant Protection and Quarantine
PQIS
Item Characteristics
Plant Variety
MandatoryText
Plant Protection and Quarantine
PQIS
Item Category
plant Category
Mandatory
Plant Protection and Quarantine
PQIS
Item Category
Plant Parts
MandatoryCode
Plant Protection and Quarantine
PQIS
Product Name
Plant Commodity Name
MandatoryCode
Plant Protection and Quarantine
PQIS
Product Name
Scientific Name
MandatoryText

Where this code sits

Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Chapter 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Tariff hierarchy
  1. 1
    4602Heading (4-digit)
    BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 46 01; ARTICLES OF LOOFAH
  2. 2
    46021990Tariff 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. 46)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter46
Heading4602
Subheading460219
Tariff Item46021990

Related codes

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

46021911- Baskets10%46021919- Other10%

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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