One of the most critical yet overlooked aspects of international rice trade is correct customs classification. Using the wrong HS code can result in import delays, penalties or unexpected duties. This guide covers the complete HS code structure for rice, how to classify different rice varieties and what customs documentation you need as an importer.
What is an HS Code?
The Harmonised System (HS) is an internationally standardised system of names and numbers to classify traded products. Developed and maintained by the World Customs Organisation (WCO), HS codes are used by customs authorities in over 200 countries. The first 6 digits are uniform globally; countries add additional digits for more specific national classifications.
For rice, all classifications fall under Chapter 10 — Cereals, specifically HS Heading 1006.
Always use the 8 or 10-digit national HS code for your country, not just the 6-digit international code — import duties and restrictions are applied at the national level.
HS Code 1006 — Complete Rice Classification
| HS Code | Description | Common Varieties |
|---|---|---|
| 1006.10 | Rice in the husk (paddy or rough) | All varieties — paddy form |
| 1006.20 | Husked (brown) rice | Brown basmati, brown IR64, brown sona masoori |
| 1006.30 | Semi-milled or wholly milled rice | White basmati, white IR64, white RNR, sona masoori |
| 1006.30.10 | Basmati rice (in many countries) | Basmati only — attracts lower duty in some markets |
| 1006.30.90 | Other milled rice (non-basmati) | IR64, RNR, sona masoori, parboiled |
| 1006.40 | Broken rice | 25% broken, 100% broken — used for processing |
HS Codes by Rice Variety
- Basmati Rice — 1006.30 (sub-heading varies by country; many give Basmati preferential duty)
- IR64 Raw White — 1006.30.90
- IR64 Parboiled — 1006.30.90 (parboiled is still milled rice)
- RNR / Samba Masuri — 1006.30.90
- Sona Masoori — 1006.30.90
- Broken Rice (25% / 100%) — 1006.40
- Brown Rice — 1006.20
Import Duties — Key Markets
| Country | Non-Basmati Rice Duty | Basmati Duty | Notes |
|---|---|---|---|
| UAE | 5% | 5% | GCC standard tariff, relatively open market |
| Kenya | 75% or KES 47/kg (higher applies) | Same | High import duty — check EAC tariff schedule |
| UK | ~£60/MT | £0–30/MT | Post-Brexit tariff; preferential for some origins |
| USA | 1.4 cents/kg | 0.7 cents/kg | Very low duty; NRI retail market driven |
| EU | €211/MT | €88/MT | High duty; may reduce under trade agreements |
| Saudi Arabia | 5% | 5% | GCC standard |
| Qatar | 5% | 5% | GCC standard |
Required Import Documents
As a rice importer, you will typically need to present the following documents to your customs authority:
- Bill of Lading (BL) — shipping document proving ownership of the cargo
- Commercial Invoice — showing value, quantity, HS code, buyer and seller details
- Packing List — detailed breakdown of packages, weights, marks
- Certificate of Origin (COO) — proves the rice was grown and processed in India
- Phytosanitary Certificate — issued by Indian government, proves rice is free from pests and disease
- APEDA Export Certificate — for Indian rice exports, confirms APEDA compliance
- Fumigation Certificate — required by most countries, proves cargo was fumigated before loading
- Quality Analysis Report — lab test results for moisture, broken%, pesticide residue
Common Customs Mistakes to Avoid
- Using 1006.30 when the product is broken rice (should be 1006.40) — triggers re-classification and penalties
- Not declaring parboiled rice correctly — some markets treat parboiled differently for duty purposes
- Missing phytosanitary or fumigation certificate — leads to immediate hold at port
- Incorrect country of origin declaration — India has specific rules of origin documentation requirements
- Undervaluing the invoice to reduce duty — customs authorities have reference price databases and will challenge undervaluation
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