HSN 12030000

COPRA

8-digit tariff item under 1203 · Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder) · Section II

GST on HSN 12030000

Rate Description
5% CopraNotification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025

Rate inherited from heading 1203.

Importing Products under HSN 12030000

Basic Customs Duty 70%
Social Welfare Surcharge 10% of BCD
Preferential rate 60%
ITC-HS import policy Restricted
Unit of quantity kg

Exporting Products under HSN 12030000

ITC-HS export policy Free
Duty drawback (AIR 2023) 0.15%, matched at 1203
Export duty (Second Schedule) None

HSN 12030000 Classification

Section II Vegetable Products
Chapter 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
12030000 COPRA

Frequently Asked Questions

What is the HSN code for COPRA?

The 8-digit HSN code is 12030000 - COPRA, under heading 1203 of Chapter 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder).

What is the GST rate on HSN 12030000?

5% (Copra) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 12030000?

Basic Customs Duty is 70% plus 10% Social Welfare Surcharge. A preferential rate of 60% may apply under trade agreements.

Is import under HSN 12030000 allowed?

The ITC-HS import policy for this code is Restricted.

What is the total import cost for HSN 12030000?

On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 70% = ₹70,000; Social Welfare Surcharge 10% of BCD = ₹7,000; IGST 5% on ₹177,000. Total duty payable is about ₹85,850, landing the consignment at ₹185,850. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can COPRA be exported from India?

The ITC-HS export policy for HSN 12030000 is Free under Schedule 2 of the ITC-HS.

Is duty drawback available on COPRA?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1203. 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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