Tariff item · Chapter 02 · Section I, Live animals
HS 0202 30 00Boneless
Meat and edible meat offal › Meat of bovine animals, frozen
- Customs duty
- 30%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Restricted
- Export policy
- Prohibited
- Unit
- kg
- Duty in China
- 12%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 30% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 0% or 5% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
No trade agreement gives a lower rate than the duty above on this line.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
- Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
"*Import is Restricted as per Schedule-I Import policy*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC,Proper Officer should verify and ensure that the mandatory documents-Health Certificate[6360AQ]have been uploaded in (e-sanchit) before giving Out-of-Charge(OOC)*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Restricted.
Notes on these rates
- BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
- Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 9 | All goods, other than fresh or chilled, other than pre - packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 2 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-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 |
|---|---|---|---|
| 0202 | Meat of bovine animals, frozen | 0.15% | — |
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER S.NO19 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF BEEF OF COWS, OXEN AND CALF IS PROHIBITED*AS PER S.NO 21 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF BONELESS MEAT OF BUFFALO (BOTH MALE AND FEMALE) FRESH AND CHILLED BONELESS MEAT OF BUFFALO (BOTH MALE AND FEMALE) FROZEN IS FREE SUBJECT TO PRODUCTION OF A CERTIFICATE FROM THE DESIGNATED VETERINARY AUTHORITY OF THE STATE, FROM WHICH THE MEAT OR OFFALS EMANATE, TO THE EFFECT THAT THE MEAT OR OFFALS ARE FROM BUFFALOES NOT USED FOR BREEDING AND MILK PURPOSES*EXPORT OF CHILLED AND FROZEN MEAT SHALL BE ALLOWED SUBJECT TO NOTE 3;EXPORT OF CANNED MEAT PRODUCTS SHALL BE SUBJECT TO NOTE 4;EXPORT OF MEAT AND MEAT PRODUCTS WILL BE SUBJECT TO NOTES 6,7 & 8 OF CHAPTER 2 OF OF SCHED. 2 OF ITC HS EXPORT POLICY*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13**EXPORT OF MEAT OF BOVINE ANIMALS FROZEN UNDER HS CODE 0202 AS PER AMENDED POLICY CONDITIONS FOR HALAL CERTIFICATION PROCESS FOR MEAT AND MEAT PRODUCTS IS NOTIFIED AS FOLLOWS:1.MEAT AND MEAT PRODUCTS SHALL BE ALLOWED TO BE EXPORTED AS HALAL CERTIFIED ONLY IF PRODUCED, PROCESSED AND/OR PACKAGED IN A FACILITY HAVING A VALID CERTIFICATION UNDER THE INDIA CONFORMITY ASSESSMENT SCHEME (I-CAS) HALAL OF QUALITY COUNCIL OF INDIA (QCI), ISSUED BY A CERTIFICATION BODY DULY ACCREDITED BY THE NATIONAL ACCREDITED VY THE NATIONAL ACCREDITATION BOARD FOR CERTIFICATION BODIES (NABCB) AS PER THE GUIDELINES ISSUED/AMENDED FROM TIME TO TIME. I-CAS HALAL AND THE GUIDELINES CAN BE ACCESSED AT <HTTPS://QCIN.ORG/I-CAS> .THE PROCEDURE FOR EXPORT OF NON-HALAL CERTIFIED MEAT AND MEAT PRODUCTS WILL REMAIN UNCHANGED. 2.THE EXPORT CONSIGNMENTS TO COUNTRIES WHERE THERE IS A REGULATION ON HALAL THE PRODUCER/SUPPLIER/EXPORTER SHALL ALSO MEET THE IMPORTING COUNTRY'S REQUIREMENTS/REGULATIONS, AS APPLICABLE, AND SHALL HOLD VALID CERTIFICATE(S) ISSUED BY HALAL CERTIFICATION BODIES APPROVED UNDER THE NATIONAL HALAL SYSTEM OF THE IMPORTING COUNTRY. IN SUCH CASES,THE HALAL CERTIFICATION UNDER I-CAS HALAL SHALL BE INITIALLY VOLUNTARY ON THE PART OF THE PRODUCER/SUPPLIER/EXPORTER. 3. ALL EXISTING HALAL CERTIFICATION BODIES SHALL HAVE SIX MONTHS TIME FROM THE DATE OF ISSUE OF THIS NOTIFICATION TO SEEK ACCREDITATION FROM NABCB FOR I-CAS HALAL. 4.ALL EXISTING EXPORT UNITS INCLUDING THOSE ALREADY REGISTERED WITH APEDA AS MEMBERS, SHALL HAVE SIX MONTHS TIME FROM THE DATE OF ISSUE OF THIS NOTIFICATION, FOR REGISTERING THEMSELVES AT DEDICATED AND INTEGRATED ONLINE PORTAL FOR MEAT EXPORTS DEVELOPED BY APEDA. 5.THE EXPORT WILL HOWEVER BE SUBJECT TO THE FOREIGN TRADE POLICY, AS ISSUED/AMENDED BY DGFT FROM TIME TO TIME.REF DGFT NOTF NO 03/2023 DTD 06-04-23*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Prohibited under DGFT 34/2024-25 of 1 Oct 2024.
- Condition: However, export of Boneless meat of buffalo (both male and female) fresh and chilled Boneless meat of buffalo (both male and female) frozen is free subject to the following condition. 1. Export allowed on production of a certificate from the designated veterinary authority of the State, from which the meat or offals emanate, to the effect that the meat or offals are from buffaloes not used for breeding and purposes. 2. Quality control and inspection under Policy Conition 1 and 2 respectively as well as Policy Condition 4 and 6 above are required to be fulfilled. Exports shall also be subject to Policy Condition 8 of this Chapter.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0202 30, and China's below.
China: the same goods (0202 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0202 30. 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 |
|---|---|---|---|---|---|---|
| 0202.30.00.10 | Meat of wild bovine animals, boneless, frozen冻藏的去骨野牛肉 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 0% | 4xy7ABEFRSPQ |
| 0202.30.00.90 | Other frozen boneless beef其他冻藏的去骨牛肉 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | 4xy7ABRSPQ |
- 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.
Every Chinese code in full
0202.30.00Frozen boneless beef
0202.30.00.10Meat of wild bovine animals, boneless, frozen冻藏的去骨野牛肉
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 27 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of preparation or preservation (frozen)制作或保存方法(冻)
- 3.Processing method (bone-in, boneless)加工方法(带骨、去骨)
- 4.Beef cuts (e.g. rib eye, shank, etc.)牛肉部位(如眼肉、腱子肉等)
- 5.Packing specifications包装规格
- 6.English description英文品名
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Factory number厂号
- 9.Grade (Grade A, Grade B, etc.)级别(A级、B级等)
- 10.Feeding method (grass-fed, grain-fed, etc.)饲养方式(草饲、谷饲等)
- 11.Date of contract签约日期
- 12.Degree of processing (refined, crude, etc.)加工程度(精修、粗修等)
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Mauritius
- 0%
- Maldives
- 7.2%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 9.6%
- Serbia
- 8.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 9%
- Cambodia
- 9%
- South Korea
- 9%
- Laos
- 9%
- Malaysia
- 9%
- New Zealand
- 9.6%
- Singapore
- 9%
- Thailand
- 9%
- Vietnam
- 9%
- Indonesia
- 9%
- Philippines
- 9%
- Myanmar
- 9%
CIQ codes
- 0202300010999Meat of wild bovine animals, boneless, frozen冻藏的去骨野牛肉
0202.30.00.90Other frozen boneless beef其他冻藏的去骨牛肉
- Unit
- kg
- MFN import duty
- 12%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 27 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
- SExported food hygiene inspection出口食品卫生监督检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Method of preparation or preservation (frozen)制作或保存方法(冻)
- 3.Processing method (bone-in, boneless)加工方法(带骨、去骨)
- 4.Beef cuts (e.g. rib eye, shank, etc.)牛肉部位(如眼肉、腱子肉等)
- 5.Packing specifications包装规格
- 6.English description英文品名
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Factory number厂号
- 9.Grade (Grade A, Grade B, etc.)级别(A级、B级等)
- 10.Feeding method (grass-fed, grain-fed, etc.)饲养方式(草饲、谷饲等)
- 11.Date of contract签约日期
- 12.Degree of processing (refined, crude, etc.)加工程度(精修、粗修等)
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Mauritius
- 0%
- Maldives
- 7.2%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 9.6%
- Serbia
- 8.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 9%
- Cambodia
- 9%
- South Korea
- 9%
- Laos
- 9%
- Malaysia
- 9%
- New Zealand
- 9.6%
- Singapore
- 9%
- Thailand
- 9%
- Vietnam
- 9%
- Indonesia
- 9%
- Philippines
- 9%
- Myanmar
- 9%
CIQ codes
- 0202300090101Other frozen boneless bovine meat (under 12 months old)其他冻藏的去骨牛肉(12月龄以下)
- 0202300090102Other frozen boneless bovine meat (under 30 months old)其他冻藏的去骨牛肉(30月龄以下)
- 0202300090103Other frozen boneless beef (frozen minced beef, under 30 months)其他冻藏的去骨牛肉(冷冻牛绞肉,30月龄以下)
- 0202300090104Other frozen boneless beef (frozen minced beef)其他冻藏的去骨牛肉(冷冻牛绞肉)
- 0202300090105Other frozen boneless beef (frozen beef patties)其他冻藏的去骨牛肉(冷冻牛肉饼)
- 0202300090999Other frozen boneless bovine meat (other)其他冻藏的去骨牛肉(其他)
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
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.