This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

India Customs Tariff for HS Code 120923

Seeds of forage plants; fescue seeds, of a kind used for sowing

India Finance Act 2026 — Fifth Schedule tariff amendments

84 official source entries are searchable. Checked 2026-09-22; edition published 2026-03-30.

Selected enacted amendments: the Fifth Schedule replaces First Schedule column (4) entries with effect from 1 May 2026. Original heading, subheading and tariff-item scopes are preserved. This is not the complete Indian tariff or the applied shipment duty. The CBIC tariff download inspected separately is dated 31 December 2023; it is not presented as a current consolidated schedule. No exemption, origin preference or total tax is inferred.

Official schedule and source documentation

Official entries matching 120923

1209 23 00

Finance Act 2026 — Fifth Schedule amendment to First Schedule column (4)

for the entry in column (4) occurring against tariff items 1209 10 00, 1209 21 00, 1209 22 00, 1209 23 00, 1209 24 00, 1209 25 00, 1209 29 10, 1209 29 90 and 1209 30 00, the entry “15%” shall be substituted

Statutory column (4) replacement, effective 1 May 2026 under section 152(c)(ii): 15%

Source notes and context notes

This is an adopted statutory amendment, not a consolidated effective import duty. Exemption notifications, origin preferences, surcharges, IGST, trade remedies and later amendments require separate checking.
Section 152(c)(ii) expressly gives 1 May 2026 as the effective date for the Fifth Schedule.
Source scope: tariff item 1209 23 00; Gazette PDF page 118

Official source for this code

WITS 2023 historical MFN average

Reported average: 15%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 1. Excluded from the average: 0.

Reported ad-valorem range: 15%–15%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for India

India HS Code 120923: 15.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 15.00% (2023 MFN average) for Seeds of forage plants; fescue seeds, of a kind used for sowing.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

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Customs tariff summary

Country: India
HS / tariff code: 120923
Description: Seeds of forage plants; fescue seeds, of a kind used for sowing
Chapter: 12 —
Heading: 1209
Subheading: 120923
Indicative MFN HS6 average: 15.00% (2023 MFN average)
VAT / tax: Check local VAT and excise rules for the import destination.
Unit / basis: Not listed in this tariff line
Source / vintage: WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

15.00% (2023 MFN average)

Import permission

not assessed

Import planning

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Details

HS Code: 120923
Chapter: 12 —
Heading: 1209
Subheading: 120923

Compare HS code 120923 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaSearch parent HS 120923 United Arab EmiratesSearch parent HS 120923 OmanSearch parent HS 120923 QatarSearch parent HS 120923 KuwaitSearch parent HS 120923 BahrainSearch parent HS 120923

Related HS Codes (Heading 1209)

HS Code	Description	Duty
120910	Seed; sugar beet seeds, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120921	Seeds of forage plants; lucerne (alfalfa) seeds, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120922	Seeds of forage plants; clover (Trifolium spp.) seeds, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120924	Seeds of forage plants; Kentucky blue grass (Poa pratensis L.) seeds, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120925	Seeds of forage plants; rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120929	Seeds of forage plants; other than lucerne, clover, fescue, Kentucky blue grass, and rye grass seeds, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120930	Seeds of herbaceous plants; cultivated principally for their flowers, of a kind used for sowing	15.00% (2023 MFN average)WITS 2023 historical MFN average
120991	Seeds; vegetable seeds, of a kind used for sowing	5.00% (2023 MFN average)WITS 2023 historical MFN average
120999	Seeds; n.e.c. in heading 1209, of a kind used for sowing	5.00% (2023 MFN average)WITS 2023 historical MFN average

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.