Heading · Chapter 01 · Section I, Live animals
HS 0105Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls.
Live animals
- Customs duty
- 30%
- 7 tariff items
- GST now
- 0%
- Import policy
- Restricted
- Export policy
- Free
- Unit
- units
- Duty in China
- 0% to 10%
- On Indian goods
Codes under this heading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0105 11 00 | Fowls of the species Gallus domesticus | 30% | 0% | units |
| 0105 12 00 | Turkeys | 30% | 0% | units |
| 0105 13 00 | Ducks | 30% | 0% | units |
| 0105 14 00 | Geese | 30% | 0% | units |
| 0105 15 00 | Guinea fowls | 30% | 0% | units |
| 0105 94 00 | Fowls of the species Gallus domesticus | 30% | 0% | units |
| 0105 99 00 | Other | 30% | 0% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Restricted: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%.
- Until 21 September 2025 0%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 5 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% | 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% | 10/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0105 | Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (0105)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 17 in force and 2 expired under 0105. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0105.11.10.00 | Pure-bred breeding fowls, weighing not more than 185 g重量不超过185克的改良种用鸡 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0105.11.90.00 | Other chickens, not exceeding 185 g不超过185克的其他鸡 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0105.12.10.00 | Live domestic turkeys, of improved breeds, weighing not more than 185 g重量不超过185克的改良种用火鸡 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0105.12.90.00 | Other turkeys, of a weight not exceeding 185 g不超过185克的其他火鸡 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0105.13.10.00 | Pure-bred breeding ducks, weighing not more than 185 g重量不超过185克的改良种用鸭 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0105.13.90.00 | Other ducks, not exceeding 185 g不超过185克的其他鸭 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0105.14.10.00 | Pure-bred breeding geese, weighing not more than 185 g重量不超过185克的改良种用鹅 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0105.14.90.00 | Other geese, not exceeding 185 g不超过185克的其他鹅 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0105.15.10.00 | Improved pure-bred fowls of the guinea fowl species, weighing not more than 185 g重量不超过185克的改良种用珍珠鸡 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0105.15.90.00 | Other guinea fowls, not exceeding 185 g不超过185克的其他珍珠鸡 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0105.94.10.00 | Improved breeding chickens, weighing more than 185 g重量大于185克的改良种用鸡 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | 4xABPQ |
| 0105.94.90.00 | Other chickens, weighing > 185g超过185克其他鸡 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 4xABRPQ |
| 0105.99.10.00 | Improved pure-bred fowls of other domestic poultry, weighing more than 185 g重量大于185克的改良种用其他家禽 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0105.99.91.00 | Ducks, non-improved, for breeding, weighing more than 185 g超过185克的非改良种用鸭 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0105.99.92.00 | Geese, non-improved, for breeding, weighing more than 185 g超过185克的非改良种用鹅 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0105.99.93.00 | Guinea fowls, not improved for breeding, weighing >185g超过185克的非改良种用珍珠鸡 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 4xABPQ |
| 0105.99.94.00 | Turkeys, not improved for breeding, weighing more than 185 g超过185克的非改良种用火鸡 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.