What is an HS Code?

The Harmonized System (HS) Code is an internationally standardized system of names and numbers to classify traded products. Developed by the World Customs Organization (WCO), it is used by more than 200 countries as the basis for customs tariffs and trade statistics.

In India, the HS Code system is maintained by the Central Board of Indirect Taxes and Customs (CBIC) under the Indian Trade Classification based on Harmonized System (ITC-HS). Every product exported from or imported into India must be classified under the correct HS code for customs clearance, duty calculation, and compliance.

How HS Codes Work in India

Structure

HS codes in India are 8 digits. The first 6 digits follow the international standard. The last 2 digits are India-specific for finer classification.

BCD (Basic Customs Duty)

The primary import duty levied on goods entering India. Rates vary from 0% to 150% depending on the product.

IGST (Integrated GST)

Applied on imported goods in addition to BCD. Standard rates are 0%, 5%, 12%, 18%, or 28%.

RoDTEP & Drawback

Export incentives available to Indian exporters. RoDTEP reimburses embedded taxes, while Duty Drawback refunds customs duties on imported inputs.

Why Correct HS Code Classification Matters

Duty Optimization: Wrong HS code can lead to overpaying customs duties
Compliance: Misclassification can result in penalties, seizures, and delayed clearance
Export Benefits: Correct classification ensures you claim maximum RoDTEP and Drawback benefits
Trade Agreements: FTA benefits (like India-ASEAN, India-Japan CEPA) depend on correct HS codes
DGFT Licensing: Some HS codes require specific licenses or restrictions under India's Foreign Trade Policy

Free HS Code Lookup — India