HS Code 0402.21 : In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, not containing added sugar or other sweetening matter is 0402.21. Under the 2026 India (CBIC), the representative MFN general duty rate is 20.00% [CBIC / Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .21
.21
In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT INDIA ITC-HS CODE
0402.21.00
CBIC ITC-HS Tariff Schedule
Integrated GST (IGST)
5.00%
(AV + BCD + SWS) Base
Landed Duty Rate
28.10%
Worked Compound Stack
Advance Ruling System
CAAR Rulings
CBIC Customs Authority
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0402.21
Receive an automated email notification whenever CBIC or the DGTR publishes duty rate adjustments or customs notices for 0402.21.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Indian Trade Remedies (DGTR AD/CVD) & Safeguards
DGTR Anti-Dumping / CVD Measures
Subject to Item Notice
Directorate General of Trade Remedies [DGTR]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter
MODULE 11: Customs Authority for Advance Rulings (CAAR / CBIC)
Legally binding tariff classification decisions issued by CAAR / CBIC under Section 28H of the Customs Act, 1962 for HS 0402.21.
Query the official CAAR Advance Ruling portal criteria:
Search Official CBIC Portal for 0402.21 →India ITC-HS 8-Digit Commodity Lines (0402.21)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter | 20.00% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0402.10 | Subheading under Heading 0402 | Compare Subheading 0402.10 → |
| 0402.29 | Subheading under Heading 0402 | Compare Subheading 0402.29 → |
| 0402.91 | Subheading under Heading 0402 | Compare Subheading 0402.91 → |
| 0402.99 | Subheading under Heading 0402 | Compare Subheading 0402.99 → |
Official Primary Sources & Authority References
CBIC Customs Tariff Schedule (ITC-HS 2026) ↗
Official Indian 8-digit ITC-HS tariff items, Basic Customs Duty (BCD), SWS, and IGST.
Central Board of Indirect Taxes and Customs (CBIC) ↗
Indian Ministry of Finance customs administration and Customs Tariff Act 1975.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and India (CBIC) general duty for In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter?
Under WCO Harmonized System 2022 and India (CBIC), In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter is classified under HS 0402.21 (Heading 0402, Chapter 04). The representative IN MFN general duty rate is 20.00%.
How is HS 0402.21 distinguished within Heading 0402 (Milk and cream, concentrated or containing added sugar or other sweetening matter)?
Heading 0402 covers Milk and cream, concentrated or containing added sugar or other sweetening matter. Subheading 0402.21 specifically isolates In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0402.
What are the primary candidate subheadings related to HS 0402.21?
Related subheadings under Heading 0402 include 0402.10, 0402.29, 0402.91, 0402.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter into India?
Importers require a Bill of Entry (BE) lodged on the ICEGATE portal by a Customs Broker (CHA), active Import Export Code (IEC) from DGFT, GSTIN registration, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 0402.21 enter duty-free under FTAs into India?
Yes. Goods originating in ASEAN countries (AIFTA), Japan (IJCEPA), South Korea (IKCEPA), UAE (India-UAE CEPA), or Australia (ECTA) enter India under preferential BCD rates subject to CAROTAR 2020.
What is the Indian customs duty de minimis threshold for In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 percent, Not containing added sugar or other sweetening matter?
Under Courier Imports and Exports (Clearance) Regulations, imported goods valued up to ₹10,000 INR enter India duty-free, while commercial shipments above ₹10,000 require formal ICEGATE entry.
How can an importer obtain a CAAR Advance Ruling for HS 0402.21 in India?
Importers or foreign exporters may apply to the Customs Authority for Advance Rulings (CAAR) under Section 28H of the Customs Act, 1962 for a legally binding classification ruling.
What FSSAI or PQMS import clearances apply to food/agricultural goods under HS 0402.21 in India?
Imports of food or agricultural products under Chapter 04 into India require FSSAI import clearance and Plant Quarantine Information System (PQMS) phytosanitary NOC before customs release.
How is the compound landed duty (BCD + SWS + IGST) calculated for HS 0402.21 in India?
India applies a compound stack: Basic Customs Duty (BCD) on assessable value, Social Welfare Surcharge (SWS) at 10% of BCD, and Integrated GST (IGST) on (assessable value + BCD + SWS). Some goods add AIDC or compensation cess.
What IGST rate applies to imports of HS 0402.21 into India?
Integrated GST (IGST) is levied at 5%, 12%, 18%, or 28% depending on the goods, assessed on the assessable value plus BCD plus SWS. There is no US-style MPF/HMF.
What is the Import Export Code (IEC) and GSTIN requirement for India?
Commercial importers require a 10-digit Import Export Code (IEC) issued by DGFT and a GSTIN registration; entry is lodged as a Bill of Entry on ICEGATE via a Customs Broker (CHA).
How do CAROTAR 2020 rules of origin apply to preferential imports under HS 0402.21?
Importers claiming FTA preferential BCD rates must satisfy CAROTAR 2020 origin verification, holding a valid Certificate of Origin and supporting production records.
What DGTR trade remedy (anti-dumping / safeguard) measures apply to HS 0402.21?
Importers must verify whether anti-dumping, countervailing, or safeguard duties recommended by the Directorate General of Trade Remedies (DGTR) apply to their origin.
Are BIS or FSSAI standards clearances required for HS 0402.21 in India?
Regulated goods may require BIS (ISI) certification, FSSAI clearance for food, or other line-ministry NOCs prior to customs release.
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