HSN 04089900

Other

8-digit tariff item under 0408 · Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal) · Section I

GST on HSN 04089900

Rate Description
5% Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 0408.

Importing Products under HSN 04089900

Basic Customs Duty 30%
Social Welfare Surcharge 10% of BCD
Preferential rate -
ITC-HS import policy Free
Unit of quantity kg

Exporting Products under HSN 04089900

ITC-HS export policy Free
Condition Subject to Policy Condition 1 of the Chapter
Duty drawback (AIR 2023) 0.15%, matched at 0408
Export duty (Second Schedule) None

HSN 04089900 Classification

Section I Live Animals; Animal Products
Chapter 04 Dairy produce; birds’ eggs; natural honey; edible products of animal
0408 BIRDS ’ EGGS , NOT IN SHELL , AND EGG YOLKS , FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER
04089900 Other

Similar HSN Codes

Code Description
04081100 Dried
04081900 Other
04089100 Dried

Frequently Asked Questions

What is the HSN code for Birds ’ eggs?

The 8-digit HSN code is 04089900 - Birds ’ eggs, under heading 0408 of Chapter 4 (Dairy produce; birds’ eggs; natural honey; edible products of animal).

What is the GST rate on HSN 04089900?

5% (Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 04089900?

Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.

Is import under HSN 04089900 allowed?

The ITC-HS import policy for this code is Free (no licence required).

What is the total import cost for HSN 04089900?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 5% on ₹133,000. Total duty payable is about ₹39,650, landing the consignment at ₹139,650. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Birds ’ eggs be exported from India?

The ITC-HS export policy for HSN 04089900 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 1 of the Chapter.

Is duty drawback available on Birds ’ eggs?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0408. No cap is notified. Drawback is claimed on export against the shipping bill.

Sources

  1. Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
  2. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
  3. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
  4. ITC(HS) Schedule 2 - Export Policy (DGFT)
  5. Customs Tariff Act, 1975 - First Schedule (import tariff)
  6. Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026
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