Cow peas (Vigna unguiculata) imported into India falls under tariff item 0713 35 00. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 30%, and integrated tax is 5%. On the export side the same code earns RoDTEP at 3.9% of FOB value under Appendix 4R, capped at ₹5.9 per Kg. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 07 | Chapter 07: Edible vegetables and certain roots and tubers |
| 0713 | Heading 0713: Dried leguminous vegetables, shelled, whether or not skinned or split |
| 0713 35 00 | Cow peas (Vigna unguiculata). Unit: kg.. Import policy: Free |
Heading 0713 holds 19 tariff items in this dataset and their standard rates run from 30% to 70%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 30%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 30%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 5% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 30% | Basic customs duty, of the assessable value | ₹3,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹30,000 |
| 5% | IGST, of value plus the duties above | ₹66,500 |
| 39.65% | Total duty and tax, as a share of the assessable value | ₹3,96,500 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 0713 35 00 a RoDTEP rate of 3.9% of FOB value, capped at ₹5.9 per Kg, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
The cap is not a footnote. The entitlement is the lower of 3.9% of FOB value and ₹5.9 per Kg multiplied by the quantity exported, so a figure worked from the rate alone overstates it on every shipment where the cap binds.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 2.3% capped at ₹3.5 per Kg. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
This dataset carries no preferential rate for tariff item 0713 35 00, which may mean no trade agreement covers the line or simply that the source did not publish one for it. Check the agreement schedule for the origin you are importing from.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 0713 10 10 | Yellow peas | 50% | 5% | 3.9% |
| 0713 10 20 | Green peas | 50% | 5% | 3.9% |
| 0713 10 90 | Other | 50% | 5% | 3.9% |
| 0713 20 10 | Kabuli chana | 70% | 5% | 3.9% |
| 0713 20 20 | Bengal gram (desi chana) | 70% | 5% | 3.9% |
| 0713 20 90 | Other Beans (Vigna spp., Phaseolus spp.) | 70% | 5% | 3.9% |
| 0713 31 10 | Beans of the species Vigna mungo (L.) Hepper | 30% | 5% | 3.9% |
| 0713 31 90 | Beans of the species Vigna radiata (L.) Wilczek | 30% | 5% | 3.9% |
| 0713 32 00 | Small red (Adzuki) beans (Phaseolus or Vigna angularis) | 30% | 5% | 3.9% |
| 0713 33 00 | Kidney beans, including white pea beans (Phaseolus vulgaris) | 30% | 5% | 3.9% |
| 0713 34 00 | Bambara beans (Vigna subterranea or Voandzeia subterranea) | 30% | 5% | 3.9% |
| 0713 39 10 | Guar seeds | 30% | 5% | 1.4% |
| 0713 39 90 | Other | 30% | 5% | 3.9% |
| 0713 40 00 | Lentils | 50% | 5% | 3.9% |
| 0713 50 00 | Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) | 30% | 5% | 3.9% |
| 0713 60 00 | Pigeon peas (Cajanus cajan) | 30% | 5% | 3.9% |
| 0713 90 10 | Split | 30% | 5% | 3.9% |
| 0713 90 90 | Other | 30% | 5% | 3.9% |
Bring in ₹10,00,000 of cow peas (vigna unguiculata) and customs will ask for ₹3,96,500, which is 39.65% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹3,96,500 above, exactly ₹3,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹96,500 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹3,00,000, not on ₹3,96,500. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "30%". Integrated tax is carried under CBIC notification 009/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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