HSN 07032000
Garlic
8-digit tariff item under 0703 · Chapter 7 (Edible vegetables and certain roots and tubers) · Section II
GST on HSN 07032000
| Rate | Description |
|---|---|
| Exempted | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0703.
Importing Products under HSN 07032000
| Basic Customs Duty | 100% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | 90% |
| ITC-HS import policy | Free |
| Unit of quantity | kg |
Exporting Products under HSN 07032000
| ITC-HS export policy | Free |
| Duty drawback (AIR 2023) | 0.15%, matched at 0703 |
| Export duty (Second Schedule) | None |
HSN 07032000 Classification
| Section II | Vegetable Products |
| Chapter 07 | Edible vegetables and certain roots and tubers |
| 0703 | ONIONS , SHALLOTS , GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES , FRESH OR CHILLED |
| 07032000 | Garlic |
Similar HSN Codes
Frequently Asked Questions
What is the HSN code for Onions - Garlic?
The 8-digit HSN code is 07032000 - Onions - Garlic, under heading 0703 of Chapter 7 (Edible vegetables and certain roots and tubers).
What is the GST rate on HSN 07032000?
GST Exempt (Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 07032000?
Basic Customs Duty is 100% plus 10% Social Welfare Surcharge. A preferential rate of 90% may apply under trade agreements.
Is import under HSN 07032000 allowed?
The ITC-HS import policy for this code is Free (no licence required).
What is the total import cost for HSN 07032000?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 100% = ₹100,000; Social Welfare Surcharge 10% of BCD = ₹10,000; IGST 0% on ₹210,000. Total duty payable is about ₹110,000, landing the consignment at ₹210,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Onions - Garlic be exported from India?
The ITC-HS export policy for HSN 07032000 is Free under Schedule 2 of the ITC-HS.
Is duty drawback available on Onions - Garlic?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0703. No cap is notified. Drawback is claimed on export against the shipping bill.
CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
NOTES:
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (4A[Majorana hortensis] or Origanum majorana).
3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
(a) Dried leguminous vegetables, shelled (heading 0713);
(b) Sweet corn in the forms specified in headings1102 to 1104;
(c) Flour, meal, powder, flakes, granules pellets of potatoes (heading 1105);
(d) Flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904).
5[5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.]
6[Supplementary Note:
(1) (a) For the purposes of this Chapter, “Rose Onion” refers to a variety of onion defined and recognised by the Geographical Indication (GI) Registry against the GI no. 212 under the Geographical Indication of Goods (Registration and Protection) Act, 1999 (48 of 1999) .
(b) Produced/cultivated by a person certified/recognised and mentioned as a user in the Geographical Indication Registry against the said GI no. 212]
Policy Conditions of this Chapter:
(1) Import of living plants, seeds for sowing or plant material shall be made by the Indian Council of Agricultural Research, Agricultural Universities, Botanical and Horticulture Departments of other Universities and State Governments, without a licence. Such import shall be subject to such conditions as may be specified by the Ministry of Agriculture and Farmers Welfare, Government of India, from time to time.
1[(2) Import shall be subject to an annual (fiscal year) quota of 2 lakh MT as per procedure to be notified. This restriction will not apply to Government's import commitments under any bilateral/regional Agreement/MOU.]
4[(3) Import of Urad and Moong under all the above three HS codes shall be subject to an annual (fiscal year) quota of 3 lakh MT (1.5 lakh MT each) as per procedure to be notified. This restriction will not apply to Government's import commitments under any bilateral/regional Agreement/MOU.]
3[(4) During the period from 01st April to 30th June, 2018 total quantity of one lakh MT of yellow peas minus the quantity already imported from 01.04.2018 till date will be allowed against license as per procedure to be notified by DGFT.
"Already Imported" will include shipment already arrived from 01.04.2018 till 25.04.2018 and those shipments backed by Irrevocable Commercial Letter of Credit (ICLC) and Advance Payment made through Banking Channel before 25.04.2018. Both these categories will be required to be registered with Jurisdictional Regional Authority as per Para 1.05 of Foreign Trade Policy, 2015-20]
**************
NOTES:-
|
Inserted vide Notification no. 19/2015-2020 - Dated 5-8-2017 |
|
|
Inserted vide Notification no. 22/2015-2020 - Dated 21-8-2017 |
|
|
Inserted vide Notification No. 04/2015-2020 - Dated 25-04-2018 |
|
|
Substituted vide Notification No. 06/2015-2020 - Dated 04-05-2018, before it was read as, "2[(3) Import of Urad / Moong shall be subject to an annual (fiscal year) quota of 3 lakh MT as per procedure to be notified. This restriction will not apply to Government's import commitments under any bilateral/regional Agreement/MOU.]" |
|
|
Substituted vide Notification No. 38/2015-2020 date 01-01-2020, before it was read as "Majorana hartensis" |
|
|
Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
|
|
Inserted vide Notification No. 20/2015-2020 dated 07-07-2022 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify