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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 23065090- Other

23065090
5% IGSTSchedule I
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.

230650905% IGST · Schedule I

- Other

Importing this at the standard rate costs ≈ ₹24.92 in duty for every ₹100 of shipment value.

Total duty (MFN)
24.92%
≈ ₹24.92 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.

Goods value (CIF)₹10,00,000
Basic Customs Duty (15%)₹1,50,000
AIDC (2.25%)₹22,500
Social Welfare Surcharge (10%)₹17,250
IGST (5%)₹59,488
Total duty payable₹2,49,238
Total landed cost₹12,49,238
This is the standard rate — pick an FTA origin to see savings.
23065090IGST5%Total24.92%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Free1 mandatory clearance · Plant Protection and Quarantine

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.

15%₹15.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

15%₹2.25
SWS

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

10%₹1.73
IGST

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

5%₹5.95Notif. 009/2025-I159
Total Duty24.92%₹24.92 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 15% = ₹15.00
  2. AIDC = BCD × 15% = ₹2.25
  3. SWS = (BCD + AIDC) × 10% = ₹1.73(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 5% = ₹5.95
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹24.92 (24.92%)

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

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.

  • JapanBest rate0%save 15pp
  • Nepal0%save 15pp
  • SAFTA (LDC) countries0%save 15pp
  • Sri Lanka0%save 15pp
  • the republic of Korea7.5%save 7.5pp
  • United Arab Emirats8%save 7pp
  • MFN — no FTA (baseline)15%standard rate

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

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 IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 23
Residues and waste from the food industries; prepared animal fodder
Tariff hierarchy
  1. 1
    2306Heading (4-digit)
    OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE OR MICROBIAL FATS OR OILS, OTHER THAN THOSE OF HEADING 2304 OR 2305
  2. 2
    23065090Tariff 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. 23)
  • 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

Related EximPe tools

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HSN Code 23065090 — FAQs

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

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