Heading · Chapter 03 · Section I, Live animals
HS 0303Fish, frozen, excluding fish fillets and other fish meat of heading 0303
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 30%
- 56 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Mostly Free
- Prohibited: 1 item
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg
- Duty in China
- 0% to 12%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
44 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 |
|---|---|---|---|---|
| 0303 11 00 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | 30% | 0% or 5% | kg |
| 0303 12 00 | Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus) | 30% | 0% or 5% | kg |
| 0303 13 00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% | 0% or 5% | kg |
| 0303 14 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% | 0% or 5% | kg |
| 0303 19 00 | Other | 30% | 0% or 5% | kg |
| 0303 23 00 | Tilapias (Oreochromis spp.) | 30% | 0% or 5% | kg |
| 0303 24 00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30% | 0% or 5% | kg |
| 0303 25 00 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 30% | 0% or 5% | kg |
| 0303 26 00 | Eels (Anguilla spp.) | 30% | 0% or 5% | kg |
| 0303 29 00 | Other | 30% | 0% or 5% | kg |
| 0303 31 00 | Halibut (Rheinhardtius hippoglossoides, Hippoglossus hippoglossus,Hippoglossus stenolepis) | 30% | 0% or 5% | kg |
| 0303 32 00 | Plaice (Pleuronectes platessa) | 30% | 0% or 5% | kg |
| 0303 33 00 | Sole (Solea spp.) | 30% | 0% or 5% | kg |
| 0303 34 00 | Turbots (Psetta maxima) | 30% | 0% or 5% | kg |
| 0303 39 00 | Other | 30% | 0% or 5% | kg |
| 0303 41 00 | Albacore or long finned tunas (Thunnus alalunga) | 30% | 0% or 5% | kg |
| 0303 42 00 | Yellowfin tunas (Thunnus albacares) | 30% | 0% or 5% | kg |
| 0303 43 00 | Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) | 30% | 0% or 5% | kg |
| 0303 44 00 | Bigeye tunas (Thunnus obesus) | 30% | 0% or 5% | kg |
| 0303 45 00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 30% | 0% or 5% | kg |
| 0303 46 00 | Southern bluefin tunas (Thunnus maccoyii) | 30% | 0% or 5% | kg |
| 0303 49 00 | Other | 30% | 0% or 5% | kg |
| 0303 51 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% | 0% or 5% | kg |
| 0303 53 00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 30% | 0% or 5% | kg |
| 0303 54 00 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 30% | 0% or 5% | kg |
| 0303 55 00 | Jack and horse mackerel (Trachurus spp.) | 30% | 0% or 5% | kg |
| 0303 56 00 | Cobia (Rachycentron canadum) | 30% | 0% or 5% | kg |
| 0303 57 00 | Sword fish (Xiphias gladius) | 30% | 0% or 5% | kg |
| 0303 59 | Others | 30% | 0% or 5% | kg |
| 0303 63 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% | 0% or 5% | kg |
| 0303 64 00 | Haddock (Melanogrammus aeglefinus) | 30% | 0% or 5% | kg |
| 0303 65 00 | Coal fish (Pollachius virens) | 30% | 0% or 5% | kg |
| 0303 66 00 | Hake (Merluccius spp., Urophycis spp.) | 30% | 0% or 5% | kg |
| 0303 67 00 | Alaska Pollock (Theragra chalcogramma) | 30% | 0% or 5% | kg |
| 0303 68 00 | Blue whitings (Micromesistius poutassou, Micromesistiusaustralis) | 30% | 0% or 5% | kg |
| 0303 69 00 | Other | 30% | 0% or 5% | kg |
| 0303 81 | Dogfish and other sharks | 30% | 0% or 5% | kg |
| 0303 82 00 | Rays and skates (Rajidae) | 30% | 0% or 5% | kg |
| 0303 83 00 | Tooth fish (Dissostichus spp.) | 30% | 0% or 5% | kg |
| 0303 84 00 | Seabass (Dicentrarchus spp.) | 30% | 0% or 5% | kg |
| 0303 89 | Other | 30% | 0% or 5% | kg |
| 0303 91 | Livers, roes and milt | 30% | 0% or 5% | kg |
| 0303 92 | Shark fins | 30% | 0% or 5% | kg |
| 0303 99 | Other | 30% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 56 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
- Free: 55 tariff items
- Prohibited: 1 tariff item
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. 14 | All goods, other than fresh or chilled, and other than pre - packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 3 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 10 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] | Nil |
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 |
|---|---|---|---|
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 4% | Rs. 24.2 per Kg |
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: 55 tariff items
- Prohibited: 1 tariff item
China: the same goods (0303)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 68 in force and 43 expired under 0303. 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 |
|---|---|---|---|---|---|---|
| 0303.11.00.00 | Frozen sockeye salmon冻红大麻哈鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.12.00.00 | Other frozen Pacific salmon [Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus]其他冻大麻哈鱼〔细磷大麻哈鱼、大麻哈鱼、大鳞大麻哈鱼、银大麻哈鱼、马苏大麻哈鱼、玫瑰大麻哈鱼〕 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.13.10.00 | Frozen Atlantic salmon冻大西洋鲑鱼 | 5%China's provisional rate, lower than MFN | 7% | 9% | 9% | ABPRQS |
| 0303.13.20.00 | Frozen Hucho hucho冻多瑙哲罗鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABPRQS |
| 0303.14.00.00 | Frozen trout冻鳟鱼 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0303.19.00.00 | Other frozen fish of the family Salmonidae其他冻鲑科鱼 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPRQS |
| 0303.23.00.00 | Frozen tilapia冻罗非鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.24.00.00 | Frozen catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)冻鲶鱼鲶属、鲶属、胡鲶属、真鮰属) | 0%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0303.25.00.00 | Frozen fish of the family Cyprinidae冻鲤科鱼 | 0%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0303.26.00.10 | Frozen Anguilla marmorata冻花鳗鲡 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABERSPQ |
| 0303.26.00.20 | Frozen European eels冻欧洲鳗鲡 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABEFRSPQ |
| 0303.26.00.90 | Other frozen eels其他冻鳗鱼 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0303.29.00.01 | Frozen Nile perch冻尼罗河鲈鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.29.00.90 | Frozen snakehead冻黑鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.31.10.00 | Frozen turbot冻马舌鲽 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.31.90.10 | Frozen Atlantic halibut冻大西洋庸鲽 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABURSPQ |
| 0303.31.90.90 | Other frozen halibut其他冻庸鲽鱼 | 6.7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0303.32.00.00 | Frozen plaice冻鲽鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.33.00.00 | Frozen sole冻鳎鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.34.00.00 | Frozen turbot冻大菱鲆 | 5.6%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.39.00.10 | Frozen Asian arrowtooth flounder冻亚洲箭齿鲽 | 5.6%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.39.00.90 | Other frozen flat fish其他冻比目鱼 | 5.6%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.41.00.00 | Frozen albacore tuna冻长鳍金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.42.00.00 | Frozen yellowfin tuna冻黄鳍金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.43.00.00 | Frozen bonitos冻鲣 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.44.00.00 | Frozen bigeye tuna冻大眼金枪鱼 | 6%China's provisional rate, lower than MFN | 7% | 9% | 9% | ABURSPQ |
| 0303.45.10.00 | Frozen Atlantic bluefin tuna冻大西洋蓝鳍金枪鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABURSPQ |
| 0303.45.20.00 | Frozen Pacific bluefin tuna冻太平洋蓝鳍金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.46.00.00 | Frozen southern bluefin tunas冻南方蓝鳍金枪鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0303.49.00.00 | Other frozen tunas其他冻金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.51.00.10 | Frozen Pacific herring冻太平洋鲱鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.51.00.90 | Frozen Atlantic herring冻大西洋鲱鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.53.00.00 | Frozen sardines, sardinella, brisling or sprats冻沙丁鱼、小沙丁鱼属、黍鲱或西鲱 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.54.00.00 | Frozen mackerel [Scomber scombrus, Scomber australasicus, Scomber japonicus]冻鲭鱼〔大西洋鲭、澳洲鲭、日本鲭〕 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.55.00.00 | Frozen jack mackerel, New Zealand jack mackerel and jack mackerel冻对称竹荚鱼、新西兰竹荚鱼及竹荚鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.56.00.00 | Frozen cobia冻军曹鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.57.00.00 | Frozen swordfish冻剑鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.59.10.00 | Frozen pomfrets (Pampus spp.), excluding edible offal冻银鲳、但食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPRQS |
| 0303.59.90.10 | Frozen capelin, excluding edible offal冻毛鳞鱼,但食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPRQS |
| 0303.59.90.90 | Other frozen fish of subheading 0303.5其他冻0303.5项下的鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPRQS |
| 0303.63.00.00 | Frozen cod冻鳕鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.64.00.00 | Frozen haddock冻黑线鳕鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.65.00.00 | Frozen Alaska pollock冻绿青鳕鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.66.00.00 | Frozen dogfish冻狗鳕鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0303.67.00.00 | Frozen Alaska pollock冻阿拉斯加狭鳕鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.68.00.00 | Frozen blue whiting冻蓝鳕鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.69.00.00 | Frozen fish of the families Macrouridae, Moridae, Gadidae, Merlucciidae, Nototheniidae, Bathydraconidae and Channichthyidae, n.e.s.冻的其他犀鳕科、多丝真鳕科、鳕科、长尾鳕科、黑鳕科、无须鳕科、深海鳕科及南极鳕科鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.81.00.10 | Frozen endangered sharks冻濒危鲨鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0303.81.00.90 | Frozen other sharks冻其他鲨鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.82.00.00 | Frozen rays and skates冻魟鱼及鳐鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.83.00.00 | Frozen Patagonian toothfish冻南极犬牙鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.84.00.00 | Frozen Nile perch冻尖吻鲈鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.89.10.00 | Frozen hairtails冻带鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.89.20.00 | Frozen yellow croakers冻黄鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.89.30.00 | Frozen pomfrets冻鲳鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.89.90.01 | Other frozen sea bass其他冻鲈鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.89.90.10 | Other frozen endangered fish, n.e.s.其他未列名濒危冻鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0303.89.90.20 | Frozen fish of the genus Sebastes冻平鲉属鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.89.90.30 | Frozen fish of the genus Sebastes冻鲪鲉属 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0303.89.90.90 | Other frozen fish, n.e.s.其他未列名冻鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.91.00.10 | Frozen livers, roe and milt of endangered fish species冻濒危鱼种的肝、鱼卵及鱼精 | 6.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0303.91.00.20 | Frozen fish roe冻的鱼卵 | 6.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPQRS |
| 0303.91.00.90 | Other frozen fish livers, roes and milt其他冻鱼肝、鱼卵及鱼精 | 6.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.92.00.10 | Frozen fins of endangered sharks冻濒危鲨鱼翅 | 9%APTA rate, with an APTA certificate of origin | 12% | 9% | 0% | ABFERSPQ |
| 0303.92.00.90 | Other frozen shark fins其他冻鲨鱼翅 | 9%APTA rate, with an APTA certificate of origin | 12% | 9% | 9% | ABRSPQ |
| 0303.99.00.10 | Other frozen edible offal of endangered fish其他冻可食用濒危鱼杂碎 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0303.99.00.20 | Frozen edible fish offal of turbot, flatfish, herring, mackerel, pomfret, hairtail, Nile perch, barramundi, other perch冻的大菱鲆、比目鱼、鲱鱼、鲭鱼、鲳鱼、带鱼、尼罗河鲈鱼、尖吻鲈鱼、其他鲈鱼的可食用其他鱼杂碎 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0303.99.00.90 | Other frozen edible offal of other fish其他冻可食用其他鱼杂碎 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
- 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.