What Are HS Codes and Why They Matter for Rice
The Harmonized System (HS) is a standardized numerical classification used by customs authorities worldwide. Every product crossing an international border is assigned an HS code that determines the applicable import duty, trade restrictions, and statistical tracking. For Pakistan rice exporters and importers, using the correct HS code is not optional. An incorrect code can trigger customs delays, wrong duty assessment, or shipment seizure.
Rice falls under Chapter 10 (Cereals), specifically heading 1006. The 4-digit code 1006 is then split into subheadings based on the processing stage of the rice. All countries that use the HS system share the same 6-digit codes. Individual countries then add 2-4 more digits for national tariff lines.
The Four Rice HS Codes
| HS Code | Description | Processing Stage | Pakistan Export Relevance |
|---|---|---|---|
| 1006.10 | Rice in the husk (paddy or rough) | Unhusked, raw paddy as harvested | Rarely exported. Pakistan restricts paddy export to protect domestic milling industry. |
| 1006.20 | Husked (brown) rice | Husk removed, bran layer intact | Minimal export. Some brown basmati for health-food markets in EU/USA. |
| 1006.30 | Semi-milled or wholly milled rice | Bran removed, white rice ready for consumption | 95%+ of Pakistan rice exports. All varieties: 1121, Super Kernel, PK386, IRRI-6, IRRI-9, D98. |
| 1006.40 | Broken rice | Fragments of milled kernels, less than 75% of whole grain length | 100% broken IRRI-6. Major export to West Africa and China. |
The vast majority of Pakistan's rice exports use HS code 1006.30. This includes all white, sella (parboiled), and steam varieties in all broken percentages from Nil to 25%. Only 100% broken rice uses 1006.40.
Extended HS Codes: 8-Digit National Tariff Lines
Many importing countries add extra digits to distinguish between basmati and non-basmati rice, or between different broken percentages. This distinction matters because import duties often differ significantly.
| Country/Region | HS Code | Description | Import Duty |
|---|---|---|---|
| EU | 1006.30.27 | Semi-milled/milled basmati (Codex list) | 0% (EBA/GSP) or reduced |
| EU | 1006.30.48 | Semi-milled/milled non-basmati long grain | EUR 175/MT (full rate) |
| UAE | 1006.30.00 | Milled rice (all types) | 0% (GCC common tariff) |
| Saudi Arabia | 1006.30.00 | Milled rice (all types) | 0% (GCC common tariff) |
| Kenya | 1006.30.00 | Milled rice | 35% or 75% (EAC CET, varies by safeguard) |
| USA | 1006.30.90 | Milled rice, other | $0.0141/kg (roughly $14.10/MT) |
| China | 1006.30.90 | Milled rice | 65% (MFN, but TRQ at 1%) |
The EU's distinction between basmati and non-basmati is particularly important. Basmati varieties on the EU's recognized list (which includes Pakistan's 1121 and Super Kernel) qualify for reduced or zero duty. See current Pakistan rice prices for all varieties. Non-basmati long grain faces EUR 175/MT. This makes the HS code classification directly tied to profitability.
Which Pakistan Varieties Fall Under Which Code
| Variety | Primary HS Code | Notes |
|---|---|---|
| 1121 Basmati (White/Steam/Sella) | 1006.30 | Recognized basmati in EU. Qualifies for reduced duty. |
| Super Kernel Basmati | 1006.30 | Recognized basmati in EU. Qualifies for reduced duty. |
| D98 Basmati | 1006.30 | May require DNA certification for EU basmati classification. |
| PK386 | 1006.30 | Non-basmati. Uses the same 1006.30 code as all milled rice varieties. |
| IRRI-6 (5%, 15%, 25% broken) | 1006.30 | Non-basmati. Full duty in EU. |
| IRRI-6 (100% broken) | 1006.40 | Broken rice. Different duty structure in most markets. |
| IRRI-9 | 1006.30 | Non-basmati. Full duty in EU. |
Common HS Code Mistakes and How to Avoid Them
Classifying 25% broken rice under 1006.40 instead of 1006.30. Only 100% broken rice uses 1006.40. Rice with up to 25% broken content is still classified as milled rice under 1006.30. The 1006.40 heading is reserved for rice that is entirely composed of broken fragments.
Using a generic 1006.30 code when the destination country requires an 8-digit code specifying basmati. In the EU, failing to use the correct basmati-specific tariff line means paying EUR 175/MT instead of the reduced rate. Always confirm the destination country's extended HS code with your clearing agent before shipment.
Declaring sella (parboiled) rice under 1006.20 (husked). Parboiled rice that has been milled falls under 1006.30, not 1006.20. The parboiling process does not change the HS classification of milled rice. HS 1006.20 is only for brown rice with the bran layer still intact.
Need help with HS code classification for your shipment? Contact our export desk for guidance on the correct code for your market.