Of seed quality - Sesamum seeds

GST on HSN 12074010

This heading carries more than one schedule entry. The schedules separate by goods description, not by HSN code, so read both against your consignment.

Rate inherited from heading 1207.

Importing Products under HSN 12074010

Chapter 12 import policy notes

Exporting Products under HSN 12074010

HSN 12074010 Classification

Similar HSN Codes

Frequently Asked Questions

What is the HSN code for Other oil seeds and oleaginous fruits of seed quality - Sesamum seeds?

The 8-digit HSN code is 12074010 - Other oil seeds and oleaginous fruits of seed quality - Sesamum seeds, under heading 1207 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 12074010?

GST Exempt (Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality); 5% (Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.

What is the customs duty on HSN 12074010?

Basic Customs Duty is 30% plus 10% Social Welfare Surcharge. A preferential rate of 20% may apply under trade agreements.

Is import under HSN 12074010 allowed?

The ITC-HS import policy for this code is Restricted - Import subject to Policy Condition (4) of the chapter.

Which GST rate applies to Other oil seeds and oleaginous fruits of seed quality - Sesamum seeds?

HSN 12074010 carries more than one GST schedule entry: Exempt for "Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality"; and 5% for "Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality". The schedules separate these by the description of the goods, not by the HSN code, so both entries are reproduced above exactly as notified. Read the two descriptions against your own goods, and confirm with your tax adviser or an advance ruling before filing.

What is the total import cost for HSN 12074010?

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 0% or 5% on ₹133,000. This heading carries more than one GST entry, so the total duty is between ₹33,000 and ₹39,650 - landing the consignment between ₹133,000 and ₹139,650, depending on which schedule entry your goods fall under. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.

Can Other oil seeds and oleaginous fruits of seed quality - Sesamum seeds be exported from India?

The ITC-HS export policy for HSN 12074010 is Free under Schedule 2 of the ITC-HS. Condition: 1. Export of Seasame Seeds is free for Exports to Russian Federation permitted subject to pre-shipment quality certification issued by (1) Insecticide Residue Testing Laboratory. (2) Geo-Chem Laboratories Pvt. Ltd. (3) Reliable Analytical Laboratory (4) Arbro Pharmaceuticals Ltd. (5) Shri Ram Institute for Industrial Research, Delhi (6) Shri Ram Institute for Industrial Research, Branch Office Bangalore (7) Delhi Test House; and (8) Vimta Labs. or any other agency as may be notified from time to time. 2. Export of Sesame seeds whether or not broken of seeds quality is free subject to export to European Union countries shall be permitted subject to following conditions:- (i) Indian Oilseeds &Produce Export Promotion Council (IOPEPC) is designated as competent authority to issue export certification. (ii) The IOPEPC shall issue export certification within two working days of receiving the request from exporter subject to a “Certificate of Analysis” by a NABL accredited laboratory. (iii) The procedure for export of sesame seeds to the European Union countries has been outlined in the document “Procedure for Control of Contamination of Salmonella in Sesame Seeds for Export to EU” which is available on the website of DGFT at http://dgft.gov.in/. 3. Export of items to the United States of America (USA) shall be permitted subject to the following conditions: - i. India Oilseeds &Produce Export Promotion Council (IOPEPC) is designated as competent authority to issue export certification. ii. The IOPEPC shall issue export certification within two working days of receiving the request from exporter subject to a “Certificate of Analysis” by a NABL accredited laboratory.. See 37/2015-20 39/2015-20 38/2024- 25.

Is duty drawback available on Other oil seeds and oleaginous fruits of seed quality - Sesamum seeds?

Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 1207. 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. Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
3. ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
4. Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
5. ITC(HS) Schedule 2 - Export Policy (DGFT)
6. Customs Tariff Act, 1975 - First Schedule (import tariff)
7. Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify