Ministry of Finance, through Notification No. 28/2025-Customs dated 30th April 2025, has amended two earlier customs notifications: No. 27/2011-Customs and No. 22/2024-Customs. These changes, effective from 1st May 2025, update the classification and duty exemptions on various categories of rice under the Customs Act, 1962. Specifically, in Notification 27/2011-Customs, a revised entry under Sl. No. 6C substitutes the earlier listing with “Parboiled Rice, GI recognised” (Tariff item 1006 30 11) attracting nil duty. A new entry under Sl. No. 6D has been added for “Other Parboiled Rice” (1006 30 19) also at nil duty. Further amendments to Sl. No. 7 replace the tariff code with “1006 30 12, 1006 30 92”.
Sl. No. 7A has been updated to cover “Other Rice, GI Recognised” (1006 30 91), and a new entry, Sl. No. 7B, has been introduced for “Semi milled or wholly milled rice whether or not polished or glazed” (1006 30 99), excluding rice already classified under previous items. These are also exempt from customs duty.
In Notification 22/2024-Customs, under Sl. No. 1, the tariff code has been revised to include “1006 30 91, 1006 30 99”. These updates reflect alignment in rice classification and duty treatment across related notifications. The changes aim to streamline tariff codes for rice imports, especially concerning GI-tagged and milled varieties.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 28/2025-Customs |Dated: 30th April, 2025
G.S.R. 278(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:-
TABLE
| S. No. | Notification No. and Date |
Amendments | ||||||||||||
| (1) | (2) | (3) | ||||||||||||
| 1. | 27/2011-Customs, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 |
In the said notification, in the TABLE,-
(i) for Sl. No. 6C and the entries relating thereto, the following shall be substituted, namely:- |
||||||||||||
| (1) | (2) | (3) | (4) | |||||||||||
| “6C. | 1006 30
11 |
Parboiled Rice, GI recognised |
Nil”; | |||||||||||
| (ii) following after Sl. No. 6C and the entries relating thereto, Sl. No. and entries shall be inserted, namely: – the | ||||||||||||||
| (1) | (2) | (3) | (4) | |||||||||||
| “6D. | 1006 30 19 | Other Parboiled Rice | Nil”; | |||||||||||
| (iii) against Sl. No. 7, for the entry in column (2), the entry “1006 30 12, 1006 30 92” shall be substituted;
(i) for Sl. No. 7A and the entries relating thereto, the following shall be substituted, namely:- |
||||||||||||||
| (1) | (2) | (3) | (4) | |||||||||||
| “7A. | 1006 30
91 |
Other Rice, GI Recognised | Nil”; | |||||||||||
| (v) following after Sl. No. 7A and the entries relating thereto, the Sl. No. and entries shall be inserted, namely: – | ||||||||||||||
| (1) | (2) | (3) | (4) | |||||||||||
| “7B. | 1006 30 99 | Semi milled or wholly milled rice whether or not polished or glazed (other than those covered under Tariff items 1006 30 11, 1006 30 12, 1006 30 19, 1006 30 91, 1006 30 92) |
Nil”; | |||||||||||
| 2. | 22/2024-Customs, dated the 2nd April, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 236 (E), dated the 2nd April, 2024 | In the said notification, in the TABLE, against Sl. No. 1, in column (2),
for the entry, the entry “1006 30 91, 1006 30 99” shall be substituted.
|
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2. This notification shall come into force from 1st May, 2025.
[F. No. 190341/82/2025-TRU] DHEERAJ SHARMA, Under Secy.
Note:
1. The principal notification No. 27/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 and was last amended vide notification No. 19/2025-Customs, dated the 22nd March, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 186(E), dated the 22nd March, 2025.
2. The principal notification No. 22/2024-Customs, dated the 2nd April, 2024, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 236(E), dated the 2nd April, 2024.
