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Dated: 01.05.2025

CBIC Imposes 20% Export Duty on Various Parboiled and GI Rice Varieties

The Ministry of Finance, Department of Revenue, has issued Notification No. 27/2025-Customs dated April 30, 2025, introducing key amendments to the Second Schedule of the Customs Tariff Act, 1975. The notification imposes a uniform 20% export duty on specific categories of rice, with effect from May 1, 2025.

Key Amendments Introduced:

1. Revised Export Duty on GI-Recognised Parboiled Rice:
   • Sl. No. 6C now includes Tariff Item 1006 30 11 for “Parboiled Rice, GI recognised” with 20% export duty.
2. New Entry for Other Parboiled Rice:
   • Sl. No. 6D newly inserted to cover Tariff Item 1006 30 19 for “Other Parboiled Rice” at 20% export duty.
3. Modification in Sl. No. 7:
   • Tariff items revised to include 1006 30 12 and 1006 30 92 under existing Sl. No. 7.
4. Revised Entry for GI Recognised Non-Parboiled Rice:
   • Sl. No. 7A now covers Tariff Item 1006 30 91 for “Other Rice, GI Recognised” at 20% export duty.
5. New Entry for Remaining Semi/Wholly Milled Rice:
   • Sl. No. 7B added for Tariff Item 1006 30 99, covering rice varieties not included in previous tariff lines, with 20% export duty.

Effective Date:

• These changes will be applicable from 1st May 2025.

Implications:

• The notification brings parity in export duty structure for all key rice variants including GI-tagged and other parboiled or milled varieties.
• Exporters must reassess their pricing, contracts, and duty implications effective immediately.

Policy Rationale:

This move reflects the government’s intent to stabilize domestic rice availability and regulate outward supply in the wake of evolving global demand and food security priorities.

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Source: CBIC, Ministry of Finance, Govt. of India

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