HS Code Guide · EPM Subvention
HS Code 090111 Meaning — Coffee, not roasted or decaffeinated: Global Trade, India & Factoring Guide
HS 090111 covers coffee, not roasted or decaffeinated. This guide explains what the code includes, its global trade, India's position, how GIFT City helps factor it, and whether MSME factoring qualifies for the 2.75% interest subvention.
What this HS code covers
HS 090111 sits in 09 — Coffee, tea & spices. Official tariff description: “Coffee; not roasted or decaffeinated” In plain terms, it covers coffee, not roasted or decaffeinated. Classification decides duty and documents; this 6-digit line is in the DGFT positive list (Trade Notice 25/2025-26 Annex V), so MSME factoring under it qualifies for the 2.75% subvention — details below.
What is HS 090111?
HS 090111 covers green coffee — raw beans (arabica/robusta) not roasted, not decaffeinated — the tradable commodity before roasting.
Official description: Coffee; not roasted or decaffeinated
What HS 090111 does in trade
- Captures the commodity stage where most origin-country trade happens — green beans are shipped to roasters globally, so this line is the volume hub.
- Is eligible for 2.75% — coffee is in the positive list and green coffee factoring can claim subvention via eligible factors.
- Lets banks/factors price risk on a storable commodity vs perishable roast (090121).
Global perspective — where HS 090111 moves
World green-coffee trade ~7 MT annually, worth ~US$20B. Supply chains run farm → washing/drying → export → roaster. Price is volatile (ICE futures). Specialty arabica trades at premium to robusta.
| Top global exporters | Top global importers |
|---|---|
| Brazil | European Union |
| Vietnam | United States |
| Colombia | Japan |
| Indonesia | Russia |
| India | Canada |
India's stance on HS 090111
India (~0.35 MT exports) is a notable arabica/robusta exporter — Chikmagalur (Karnataka), Kerala and TN are clusters. Coffee Board registration is required. US, EU and Russia/Japan are key buyers. Monsoon Malabar is an India GI.
Export docs to watch
Coffee needs Coffee Board export permit, phytosanitary certificate and ICO certificate of origin. Cupping grade and defect count affect price — must match contract.
GIFT City — factoring HS 090111 in foreign currency
Coffee is dollar-traded; GIFT City foreign-currency factoring suits green-coffee shipments with 60–90 day terms and retains the 2.75% benefit.
Trad can route eligible invoices via an IFSCA-regulated IBU or Finance Company/Finance Unit undertaking factoring in GIFT City. The 2.75% subvention is identical whether you factor via India (RBI-regulated) or GIFT City (IFSCA-regulated) — the choice is about currency, banking relationship and buyer location, not the benefit rate.
Common financing stack for this HS
Factoring advances 70–90% in 24–48 hours after invoice verification; balance minus discount/fees on buyer payment. Works alongside packing credit — factoring covers the post-shipment open-account gap.
MSME subvention — is HS 090111 eligible for 2.75%?
Yes — HS 090111 is in the positive list (Trade Notice 25/2025-26 Annex V). MSMEs involved in international value chains with a valid active IEC (not in DEL) and valid Udyam can claim 2.75% per annum on the factoring interest cost element when factoring via an RBI/IFSCA-regulated entity.
| Check | For HS 090111 |
|---|---|
| In positive list (HS-6) | Yes — 090111 listed in Annex V |
| Benefit | 2.75% p.a. on interest cost element |
| Annual cap | ₹50 lakh per MSME per FY |
| Valid from | Prospectively from 20 Feb 2026 |
| Need UIN per factor? | Yes — declaration of intent before factoring, valid till FY-end |
| Eligible factors | RBI-regulated (AD bank / factoring NBFC) or IFSCA-regulated (GIFT IBU/FC) |
| Not covered | Deemed exports (FTP Ch.7) & exports to SEZs |
Eight-digit HS? Use first 6 digits
Eligibility is at HS-6. If your 8-digit HS (e.g. 09011110) starts with 090111, it inherits this eligibility. Verify on the HS checker — enter 6 or 8 digits.
Check HS 090111 — free
Verify any 6 or 8-digit HS against the DGFT positive list and see the 2.75% factoring eligibility in seconds.
Open HS checkerFrequently asked questions
What is HS 090111 — Coffee, not roasted or decaffeinated?
HS 090111 covers green coffee — raw beans (arabica/robusta) not roasted, not decaffeinated — the tradable commodity before roasting.
Is HS 090111 eligible for the 2.75% interest subvention?
Yes. HS 090111 is in the DGFT positive list (Trade Notice 25/2025-26 Annex V, 4139 HS-6 lines). MSMEs factoring exports under this line via RBI/IFSCA-regulated factors can claim 2.75% per annum on the interest cost element, capped at ₹50 lakh per MSME per year, prospectively from 20 Feb 2026. Requires valid IEC (not in DEL), valid Udyam, and a UIN per factor obtained before factoring.
Who can claim the 2.75% for HS 090111 and how?
MSMEs (as defined by Ministry of MSME) with active IEC and Udyam, factoring eligible exports of HS 090111 via RBI/IFSCA-regulated entities. File a declaration of intent on the DGFT portal to get a UIN per factor (valid till FY-end), factor the invoice, the factor files monthly IEC-wise claims; subvention is credited to your IEC-linked bank account.
Can HS 090111 be factored via GIFT City?
Yes. IBUs and Finance Companies/Finance Units undertaking factoring in GIFT City (IFSCA-regulated) are eligible financial institutions under IFSCA circular 19 Mar 2026 and must extend the 2.75% benefit. Useful for USD/EUR receivables where you want foreign-currency factoring.
What does factoring for HS 090111 cost after subvention?
Indicatively, factoring discount/interest is priced commercially (often 8–12% p.a. depending on buyer, tenor, currency) plus factoring fee ~0.5–3% ⚠️. The 2.75% offsets only the interest element — e.g. a 9% interest cost becomes ~6.25% effective on that element if eligible. Fees/insurance/FX remain. Compare all-in cost.
Related HS codes
Compare HS 090111 with other MSME-export lines in the same chapter or family.
See all codes on the HS code guides hub, or read the 2.75% subvention deep-dive.