Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 10089090Buckwheat Millet and Canary Seeds — other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 10089090 covers Buckwheat Millet and Canary Seeds — other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025. GST / IGST is 5%. Basic Customs Duty is 0%. Total effective import duty is about 5% on an assessable value of ₹100 (CIF).
Heading 1008: BUCKWHEAT MILLET AND CANARY SEEDS; OTHER CEREALS
Buckwheat Millet and Canary Seeds — other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025
Importing this at the standard rate costs ≈ ₹5 in duty for every ₹100 of shipment value.
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.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: kg.
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 0% | ₹0.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 0% | ₹0.00 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹0.00 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 5% | ₹5.00 |
| Total Duty | 5% | ≈ ₹5.00 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 0% = ₹0.00
- AIDC = BCD × 0% = ₹0.00
- SWS = (BCD + AIDC) × 10% = ₹0.00(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 5% = ₹5.00
- Total Duty = BCD + AIDC + SWS + IGST = ₹5.00 (5%)
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
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.
Participating Government Agency requirements
Documents and information you must declare for clearance under India's SWIFT single-window system.
Where this code sits
- 1
- 210089090Tariff Item (8-digit)other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025.
Other HSN codes in heading 1008
Related 8-digit tariff items you may be looking for instead.
- 10089010of seed quality
- 10081010Of seed quality
- 10081090Other
- 10082110Jawar
- 10082120Bajra
- 10082130Ragi 1008 21 40 --- Barnyard (Echinochloa esculenta (L.)) kg. 50% - 1008 21 50 --- Proso (Panicum miliaceum (L.)) kg. 50% - 1008 21 60 --- Foxtail (Setaria italica (L.)) kg. 50% - 1008 21 70 --- Kodo (Paspalum scrobiculatum (L.)) kg. 50% - 1008 21 80 --- Little (Panicum sumatrense (L.)) kg. 50% -
- 10082191Amaranth (Amaranthus (L.))
- 10082199Other
- 10082910Jawar
- 10082920Bajra
- 10082930Ragi 1008 29 40 --- Barnyard (Echinochloa esculenta (L.)) kg. 50% - 1008 29 50 --- Proso (Panicum miliaceum (L.)) kg. 50% - 1008 29 60 --- Foxtail (Setaria italica (L.)) kg. 50% - 1008 29 70 --- Kodo (Paspalum scrobiculatum (L.)) kg. 50% - 1008 29 80 --- Little (Panicum sumatrense (L.)) kg. 50% - 1008 29 91 ---- Amaranth (Amaranthus (L.)) kg. 50% - 1008 29 99 ---- Other kg. 50% -
- 10083010of seed quality
Product guides for this heading
Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 1008.
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. 10)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
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.
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
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.
Import Duty Calculator
BCD, IGST, cess and total landed cost for any HSN code — MFN and FTA rates.
Open toolSWIFT Code Finder
Verify SWIFT/BIC codes for global bank transfers. By country, city, or bank.
Open toolCurrency Converter
Live mid-market FX rates for 150+ currencies. Inbound INR conversions for exporters.
Open toolInvoice Generator
Build a cross-border invoice in minutes. Edit fields inline, export to PDF.
Open toolHSN Code 10089090 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 10089090 (Buckwheat Millet and Canary Seeds — other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025) attracts 5% IGST under Schedule I of the GST notification.
The Basic Customs Duty (BCD) for HSN code 10089090 is 0%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 10089090 covers Buckwheat Millet and Canary Seeds — other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025. It sits under Chapter 10 – Cereals, in Section II – VEGETABLE PRODUCTS.
The HSN code for Buckwheat Millet and Canary Seeds — other Exemption to goods specified in col.(3) of the tables: [Notfn No. 22/22 dt. 30.04.2022 as amended by 36/22, 43/22, 31/23, 36/23, 63/23, 21/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, - (i) goods of the description as specified in column (3) of the TABLE I appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE; (ii) goods of the description as specified in column (3) of the TABLE II appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE; (iii) goods of the description specified in column (3) of the TABLE III appended below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the 'tariff rate quota (TRQ) quantity'), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the 'In-quota tariff rate') and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate as specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the 'In-quota AIDC rate') , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE, when imported into Republic of India from The United Arab Emirates: Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of The United Arab Emirates, in terms of rules as may be notified in this regard by the Central Government by publication in the Official Gazette of India read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 2. This notification shall come into force with effect from the 1st day of May, 2022. 1["TABLE I S.No. Tariff Item Description BCD Rate in % (unless otherwise specified) 1. 01012100 All Goods 0 2. 01012910 All Goods 18 3. 01012990 All Goods 18 4. 01013010 All Goods 18 5. 01013020 All Goods 18 6. 01013090 All Goods 18 7. 01019030 All Goods 18 8. 01019090 All Goods 18 9. 01022110 All Goods 0 10. 01022120 All Goods 0 11. 01022910 All Goods 0 12. 01022990 All Goods 0 13. 01023100 All Goods 0 14. 01023900 All Goods 0 15. 01029010 All Goods 0 16. 01029090 All Goods 0 17. 01031000 All Goods 0 18. 01039100 All Goods 0 19. 01039200 All Goods 0 20. 01041010 All Goods 0 21. 01041090 All Goods 0 22. 01042000 All Goods 0 23. 01051100 All Goods 18 1 Substituted by Notification No. 21/2025 - Customs, dated 28.03.2025 w.e.f. 01.04.2025 is 10089090, classified under Chapter 10 – Cereals of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 10089090 is kg, as listed in the Customs Tariff.
Still have questions? Our support team is here to help 24/7.