What is the HS Code System?

The Harmonized System (HS) code is an internationally standardized nomenclature system for classifying traded products. Every commodity crossing international borders requires an HS code for customs clearance, tariff calculation, and regulatory compliance. The HS code determines import duties, applicable taxes, and compliance requirements in destination countries.

For dry flower exporters in India, understanding HS codes is critical. Incorrect classification can lead to customs delays, penalties, and shipment rejection. The HS code also impacts your pricing, as it determines duties and GST rates in both India and the importing country.

HS Codes for All Dry Flower Types

Different dried flower products fall under different HS code categories. Here’s a comprehensive breakdown for Indian dry flower exporters:

Key Points on HS Code Classification

• 0604.90 (Primary Category): This is the main HS code for dried cut flowers, foliage, and decorative botanicals. Most dry flower exports from India use this code.
• Subcategories: 0604.90.10 covers dried flowers specifically, while 0604.90.90 covers other dried plant material (moss, leaves, grasses).
• Sola Flowers (6702.90): Sola wood flowers are classified differently because they are artificially formed or processed floral articles, not naturally dried.
• Bamboo (1401.10): Natural bamboo sticks fall under a separate category as processed plant material.
• Potpourri (3307.49): Blended potpourri with fragrance compounds uses a higher IGST rate (18%) because it’s classified as perfumery/cosmetic articles.

Export Documentation Required for Dry Flowers

Beyond the HS code, Indian dry flower exporters must prepare and submit the following documentation for customs clearance:

• Shipping Bill (SB): Filed with customs before shipment; serves as the export declaration.
• Commercial Invoice: Issued by the exporter with product description, quantity, value, and HS codes.
• Packing List: Details of weight, dimensions, and contents for each package.
• Certificate of Origin (COO): Issued by APEDA or Chamber of Commerce; proves Indian origin.
• Phytosanitary Certificate: Required by many countries (EU, USA, Japan) to confirm the shipment is free from plant pests and diseases. Issued by Plant Quarantine authorities.
• APEDA Registration: International Mongers and other exporters must be registered with the Agricultural and Processed Food Products Export Development Authority for official export status.
• GST Invoice: For domestic procurements and tax compliance.
• Bank Realisation Certificate (BRC): Proof of export payment received by your bank.

How to Calculate Export Duty and Taxes

Step 1: Determine the Correct HS Code

Match your product to the HS code table above. If you’re unsure, contact a customs broker or your APEDA regional office.

Step 2: Calculate FOB Value (Free on Board)

FOB value = (Product cost + packaging cost + inland transportation to port). This is the value declared on your shipping bill.

Step 3: Apply IGST (Integrated Goods and Services Tax)

If you’re a registered exporter, IGST is typically zero-rated on exports under the GST export scheme. You file a shipping bill with zero IGST and claim input tax credit for IGST paid on raw materials.

Step 4: Check for Export Duties

Most dry flowers have 0% export duty in India, making them favorable for export. However, verify current rates on the Directorate General of Foreign Trade (DGFT) website, as duties can change.

Example Calculation

• Product: 500 kg of dried flowers (HS 0604.90)
• FOB Value: $2,500 (500 kg × $5/kg)
• IGST: $0 (zero-rated export)
• Export Duty: $0 (0% rate)
• Total Duty & Tax: $0
• Amount received: $2,500

Common Customs Issues and How to Avoid Them

1. Incorrect HS Code Classification

Issue: Filing with the wrong HS code can trigger customs penalties and shipment delays.

Solution: Work with an experienced customs broker familiar with dry flower exports. Cross-reference your products against the HS code table provided above. For borderline cases, request an advance ruling from customs authorities.

2. Missing or Incomplete Phytosanitary Certificate

Issue: Many importing countries (especially the EU, USA, and Japan) require phytosanitary certificates. Without one, shipments are rejected or returned.

Solution: Before shipment, contact your state’s Plant Quarantine office. Provide samples for inspection. Allow 5–7 days for certification. Some dry flowers (like fully dried pine cones) may not require phytosanitary checks — verify with your importer’s country requirements.

3. Non-APEDA Registration

Issue: Many importing countries (especially the EU) require sellers to be officially registered with APEDA.

Solution: Register your business with APEDA (Agricultural and Processed Food Products Export Development Authority) before exporting. The process takes 3–5 working days.

4. Undervaluation or Overvaluation

Issue: Customs may challenge your declared FOB value if it seems inconsistent with market rates.

Solution: Maintain detailed cost records. Use transparent pricing aligned with current market rates. Keep documentation of your procurement costs, processing, and packaging.

5. Packaging and Labeling Issues

Issue: Some countries have strict labeling requirements (e.g., pesticide residue declarations).

Solution: Check your importer’s country regulations before packing. Include proper labeling on each package. Dried flowers are generally not treated with harmful pesticides, but document this if requested.

FAQ – HS Codes and Dry Flower Exports

Call to Action

HS code classification and export compliance don’t have to be complicated. International Mongers is a verified APEDA-registered dry flower exporter from India with 10+ years of export experience. We handle all HS code classification, documentation, and customs procedures — so you can focus on growing your business.

Need help with HS code classification for your dry flower order? Contact International Mongers — India’s verified dry flower exporter.

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