Where tariff item 2306 10 40 sits in the schedule
| Level | Description |
|---|
| 23 | Chapter 23: Residues and waste from the food industries; prepared animal fodder |
| 2306 | Heading 2306: Oil-cake and other solid residues, whether or not ground or in the form of pellets |
| 2306 10 | Sub-heading 2306 10: Of cotton seeds |
| 2306 10 40 | Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety. Unit: kg.. Import policy: Free |
Heading 2306 holds 37 tariff items in this dataset and every one of them carries the same standard rate of 15%, so within this heading the choice of eight digit line does not change the duty.
Duty on an import of this item
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 15%, 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 |
|---|
| 15% | Basic customs duty, of the assessable value | ₹1,50,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹15,000 |
| 5% | IGST, of value plus the duties above | ₹58,250 |
| 22.33% | Total duty and tax, as a share of the assessable value | ₹2,23,250 |
₹1,50,000Payable with a duty-credit scripOf this, the basic customs duty of ₹1,50,000 can be paid with duty credit scrips. The remaining ₹73,250 is paid in cash. RoDTEP on this tariff line, the export side
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 2306 10 40 a RoDTEP rate of 0.5% of FOB value, 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.
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 0.3%. 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.
Preferential rates by origin
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for Japan, the whole bill on ₹10,00,000 falls from ₹2,23,250 to ₹50,000.
Japan0%
Least Developed Countries0%
Nepal0%
SAFTA (LDC) countries0%
Sri Lanka0%
the republic of Korea7.5%
United Arab Emirats8%
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
Other tariff items under heading 2306
| Code | Description | Duty | IGST | Export rate |
|---|
| 2306 10 10 | Oil-cake and oil-cake meal, decorticated expeller variety | 15% | 5% | 0.5% |
| 2306 10 20 | Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety | 15% | 5% | 0.5% |
| 2306 10 30 | Oil-cake and oil-cake meal, undecorticated, expeller variety | 15% | 5% | 0.5% |
| 2306 10 90 | Other | 15% | 5% | 0.5% |
| 2306 20 10 | Oil-cake and oil-cake meal, expeller variety | 15% | 5% | 0.5% |
| 2306 20 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% | 5% | 0.5% |
| 2306 20 90 | Other | 15% | 5% | 0.5% |
| 2306 30 10 | Oil-cake and oil-cake meal, expeller variety | 15% | 5% | 0.5% |
| 2306 30 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% | 5% | 0.5% |
| 2306 30 90 | Other | 15% | 5% | 0.5% |
| 2306 41 00 | Of low erucic acid rape or colza seeds | 15% | 5% | 0.5% |
| 2306 49 00 | Other | 15% | 5% | 0.5% |
| 2306 50 10 | Oil-cake and oil-cake meal, expeller variety | 15% | 5% | 0.5% |
| 2306 50 20 | Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 15% | 5% | 0.5% |
| 2306 50 90 | Other | 15% | 5% | 0.5% |
| 2306 60 00 | Of palm nuts or kernels | 15% | 5% | 0.5% |
| 2306 90 11 | Of mowra seeds | 15% | 5% | 0.5% |
| 2306 90 12 | Of mustard seeds | 15% | 5% | 0.5% |
| 2306 90 13 | Of niger seeds | 15% | 5% | 0.5% |
| 2306 90 14 | Of seasamum seeds | 15% | 5% | 0.5% |
| 2306 90 15 | Of mango kernel | 15% | 5% | 0.5% |
| 2306 90 16 | Of sal (de-oiled) | 15% | 5% | 0.5% |
| 2306 90 17 | Of castor seeds | 15% | 5% | 0.5% |
| 2306 90 18 | Of neem seeds | 15% | 5% | 0.5% |
What this means in plain English
Bring in ₹10,00,000 of oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety and customs will ask for ₹2,23,250, which is 22.33% 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.
- Basic customs duty, ₹1,50,000 at 15% of the assessable value.
- Social Welfare Surcharge, ₹15,000 at 10% of that duty rather than of the value, under section 110 of the Finance Act, 2018.
- Integrated tax, the large one: ₹58,250 at 5% on the value plus the duties above it, under section 3(8) of the Customs Tariff Act, 1975. Carried under CBIC notification 009/2025, schedule I159.
Read the duty rate as a ceiling, not a bill. 15% is the standard rate in the First Schedule, before any exemption notification, and the total above carries no Agriculture Infrastructure and Development Cess, no duty stated per unit and no trade remedy duty.
What is and is not inside these figures, written once for the whole chapter.
Paying part of this with a duty-credit scrip
Of the ₹2,23,250 above, exactly ₹1,50,000 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 ₹73,250 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹1,50,000, not on ₹2,23,250. How the buy side works, or read what a duty-credit scrip is end to end.
Where these rates come from
The First Schedule states the duty on this line as "15%". 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.
