Skip to main content

Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 07139090

07139090
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.Restricted

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-I19
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.

No FTA preferential rates listed for this code.
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*IMPORT OF MOONG (BEANS OF THE SPP VIGNA RADIATA(L.) WILCZEK) IS RESTRICTED.(REFER S.O.624(E) DATED 11-02-2022)*IMPORT OF URAD (BEANS OF THE SPP VIGNA MUNGO (L.) HEPPER) AND IMPORT OF TUR /PIGEON PEAS (CAJANUS CAJAN) IS FREE UPTO 31-03-2024 (REFER S.O.6105(E) AND DGFT NOTF NO.52/2015-20 BOTH DT 28-12-22)*IN CONTINUATION OF DGFT PN NO 22/2015-20 DT 06.09.2021 AND PROCEDURES/MODALITIES FOR COMPLYING WITH PROVISIONS OF MOU AS LAID DOWN BY DGFT AND SUBJECT TO CONDITIONS (1.A,B,C,D) OF DGFT PN NO17/2015-20 DT 18-07-22 IS APPLICABLE ONLY WHEN AN IMPORTER FILES A BILL OF ENTRY FOR IMPORT OF URAD FROM MYANMAR UNDER THE MOU BETWEEN INDIA AND MYANMAR*IN CONTINUATION OF DGFT PN NO 21/2015-20 DT 06.09.2021, 22/2015-20 DT 06.09.2021 AND PN NO 44/2015-20 DT 19-03-2021 AND PROCEDURES/MODALITIES FOR COMPLYING WITH PROVISIONS OF MOU AS LAID DOWN BY DGFT AND SUBJECT TO CONDITIONS (1.A,B,C,D. 2.A,B,C,D AND 3.A,B,C,D.) OF DGFT PN NO.17/2015-20 DT 18-07-22 IS APPLICABLE ONLY WHEN AN IMPORTER FILES A BILL OF ENTRY FOR IMPORT OF TUR/PIGEON PEAS (CAJANUS CAJAN) FROM MYANMAR, MALAWI AND MOZAMBIQUE UNDER THE MOU BETWEEN INDIA AND MYANMAR, MALAWI AND MOZAMBIQUE.*THE IMPORT OF URAD FROM MYANMAR OR ANY OTHER COUNTRY CAN BE AFFECTED OUTSIDE THE MOU ROUTE TILL SUCH TIME THE POLICY IS FREE.ALL SUCH REQUEST SHALL NOT BE COUNTED TOWARDS THE ANNUAL QUOTA NOTIFIED UNDER DGFT PUBLIC NOTICE OPERATIONALISING THE SAID MOU.HOWEVER,IF THE IMPORT DURING FREE REGIME TAKES PLACE THROUGH THE MOU ROUTE BASED ON NOC ISSUED BY DGFT THAN THAT WILL BE COUNTED TOWARDS ANNUAL IMPORT QUANTITY AS STATED IN THE RESPECTIVE MOU.(REFER OM ISSUED VIDE FILE NO.M-5012/300/2002/PC-2(A)/PART/-I/E-2578 DT 08.10.2021)*THE IMPORT OF TUR /PIGEON PEAS (CAJANUS CAJAN) FROM MYANMAR,MALAWI, MOZAMBIQUE OR ANY OTHER COUNTRY CAN BE AFFECTED OUTSIDE THE MOU ROUTE TILL SUCH TIME THE POLICY IS FREE.ALL SUCH REQUEST SHALL NOT BE COUNTED TOWARDS THE ANNUAL QUOTA NOTIFIED UNDER DGFT PN OPERATIONALISING THE SAID MOU.HOWEVER, IF THE IMPORT DURING FREE REGIME TAKES PLACE THROUGH THE MOU ROUTE BASED ON NOC ISSUED BY DGFT THAN THAT WILL BE COUNTED TOWARDS ANNUAL IMPORT QUANTITY AS STATED IN THE RESPECTIVE MOU.(REFER OM ISSUED VIDE FILE NO.M-5012/300/2002/PC-2(A)/PART/-I/E-2578 DATED 08.10.2021)*IMPORTERS SHOULD DECLARE STOCKS OF PULSES ON THE PORTAL-FCAINFOWEB.NIC.IN.REFER S.O.2871(E)DATED 19-07-2021, DEPARTMENT OF CONSUMER AFFAIRS.*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*

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
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 II
VEGETABLE PRODUCTS
Chapter 7
Edible vegetables and certain roots and tubers
Tariff hierarchy
  1. 1
    0713Heading (4-digit)
    DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT
  2. 2
    07139090Tariff 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. 7)
  • 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.

07139010- Split5% 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

Related EximPe tools

Free, no signup — same trade-and-payments toolset your team uses to move money across borders.

SWIFT Code Finder

Verify SWIFT/BIC codes for global bank transfers. By country, city, or bank.

Open tool

Currency Converter

Live mid-market FX rates for 150+ currencies. Inbound INR conversions for exporters.

Open tool

Invoice Generator

Build a cross-border invoice in minutes. Edit fields inline, export to PDF.

Open tool