Tariff item · Chapter 03 · Section I, Live animals

HS 0303 89 40Seer

Fish and crustaceans, molluscs and other aquatic invertebrates › Fish, frozen, excluding fish fillets and other fish meat of heading 0303

Customs duty: 30%; Tariff rate
GST now: 0% or 5%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
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

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
India–Oman CEPA20/2026-Customs	0%	Oman
India–UK CETA29/2026-Customs	0%	United Kingdom
India–EFTA TEPA52/2025-Customs	18%	Norway
India–EFTA TEPA51/2025-Customs	21.43%	Switzerland, Iceland, Liechtenstein

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, 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.
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.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD); FSSAI Import License (FSSAI).

"*As enclosed in CBIC Instruction no 30/2022-Cus dtd 14-11-22,FSSAI vide their order dtd 10-10-22 decided mandatory registration of Foreign Manufacturing facilities for Foods categories (Milk and Milk products, Meat and Meat products including PouLtry, Fish and their product,Egg powder,Infant Food and Nutraceuticals) and requested Exporting countries to provide list of existing manufacturers and those intending to Export such products to India in the attached format*Further vide FSSAI notice dtd 11-01-23 and CBIC Instruction no 05/2023-Cus dtd 08-02-23 and in modification to CBIC Instructions no.31/2022-Cus dtd 14-01-22 and FSSAI order dtd 17-10-22 it was clarified to permit Import of specified high risk products such as (Milk and Milk products, Meat and Meat products including PouLtry, Fish and their product,Egg powder,Food for Infant Nutrition/Infant Food and Nutraceuticals.Health Supplements,Food for dietary uses. Probiotic and Prebiotic Foods.Foods for Special Medical purpose) only through designated 79 ports as per attached Annexure from 01-03-23*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-Specimen copy of Label[0110FS], Health Certificate[6360AQ], FSSAI Import License[911001], Sanitary Import Permit [911DF1]have been uploaded in (e-sanchit) before giving Out-of-Charge(OOC)*Ensure compliance of General Notes 4(D) of Sched-I of ITC(HS) 2022 for Food Import entry points*Refer Letter No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-22 regarding rectifiable labeling information for Imported Food consignments and Order No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-2022 regarding Import of Clove stem received from Food Safety and Standards Authority of India and CBIC Instruction no.10/2022-Customs dtd 28-06-22 WRT toPara 2 on the rectifiable labeling information for Imported Food consignments*The Importer must quote the IRN generated in esanchit pertaining to Sanitary Import Permit with document code 911DF1, issued and uploaded by AQCS, for the concerned CTIS listed in Annexure A (SL.NO 3) of Circular No 24/2022-Cus dtd 28-11-2022 to obtain the NOC.Ref CBIC Instruction no 09/23-Cus dt 07-03-23 in modification to Instructions no 10/22-Cus dt 28-06-22 alongwith FSSAI order dt 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported Food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 3% of the FOB value, capped at Rs. 24 per kg, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.8% of the FOB value, capped at Rs. 14.4 per kg, until 31 Dec 2026.

Clearance by other agencies

Wildlife Crime Control Bureau (WCCB): a clearance or certificate before export, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*AS PER S.NO 28 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF MARINE SPECIES AND PRODUCTS EXCEPT THOSE SPECIES (AND THEIR PARTS, PRODUCTS AND DERIVATIVES) MENTIONED IN THE SCHEDULES OF THE WILD LIFE(PROTECTION) ACT, 1972 IS PERMITTED SUBJECT TO PRESHIPMENT QUALITY INSPECTION CERTIFICATE AS SPEC. BY THE GOVT THROUGH A NOTN.*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.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0303 89, and China's below.

China: the same goods (0303 89)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force under 0303 89. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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

0303.89.10Frozen hairtails

0303.89.10.00Frozen hairtails冻带鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: 5%
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.Fishing method (netting, longlining, etc.)捕捞方式(网带、钓带等)
6.GTIN
7.CAS
8.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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 2.8%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0303891000999Frozen cutlassfish (excluding edible fish offal of subheadings 0303.91 to 0303.99)冻带鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)

0303.89.20Frozen yellow croakers

0303.89.20.00Frozen yellow croakers冻黄鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: None
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0303892000101Frozen yellow croaker (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed)冻黄鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖)
0303892000102Frozen yellow croaker (excluding edible fish offal of subheadings 0303.91 to 0303.99) (wild)冻黄鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生)

0303.89.30Frozen pomfret (excluding silver pomfret)

0303.89.30.00Frozen pomfrets冻鲳鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: None
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.8%
Ecuador: 5.6%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0303893000101Frozen pomfret (excl. silver pomfret) (excl. edible fish offal of subheadings 0303.91 to 0303.99) (aquaculture)冻鲳鱼(银鲳除外)(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖)
0303893000102Frozen pomfret (excl. silver pomfret) (excl. edible fish offal of subheadings 0303.91 to 0303.99) (wild)冻鲳鱼(银鲳除外)(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生)

0303.89.90Frozen fish, not elsewhere specified or included

0303.89.90.01Other frozen sea bass其他冻鲈鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: None
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.8%
Ecuador: 2.8%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

0303899001101Other frozen bass (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed)其他冻鲈鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖)
0303899001102Other frozen bass (excluding edible fish offal of subheadings 0303.91 to 0303.99) (wild)其他冻鲈鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生)

0303.89.90.10Other frozen endangered fish, n.e.s.其他未列名濒危冻鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: None
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

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
FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.8%
Ecuador: 2.8%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

0303899010999Other frozen fish, n.e.s., of endangered species (excluding edible fish offal of subheadings 0303.91 to 0303.99)其他未列名濒危冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)

0303.89.90.20Frozen fish of the genus Sebastes冻平鲉属鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: 5%
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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
UCertificate of legally caught fish products合法捕捞产品通关证明

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.8%
Ecuador: 2.8%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

0303899020101Frozen fish of the genus Sebastes (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed)冻平鲉属鱼(但子目0303.91至0303.99的可食用鱼杂碎除外:)(养殖)
0303899020102Frozen fish of the genus Sebastes (excluding edible fish offal of subheadings 0303.91 to 0303.99) (wild)冻平鲉属鱼(但子目0303.91至0303.99的可食用鱼杂碎除外:)(野生)

0303.89.90.30Frozen fish of the genus Sebastes冻鲪鲉属

excluding edible fish offal of subheadings 0303.91 to 0303.99:但子目0303.91至0303.99的可食用鱼杂碎除外:

Unit: kg
MFN import duty: 7%
Provisional import duty: None
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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
UCertificate of legally caught fish products合法捕捞产品通关证明

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.8%
Ecuador: 2.8%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

0303899030101Frozen fish of the genus Sebastes (redfish) (excl. edible fish offal of subheadings 0303.91 to 0303.99) (aquaculture)冻鲪鲉属(叶鳍鲉属)(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖)
0303899030102Frozen fish of the genus Sebastes (redfish) (excl. edible fish offal of subheadings 0303.91 to 0303.99) (wild)冻鲪鲉属(叶鳍鲉属)(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生)

0303.89.90.90Other frozen fish, n.e.s.其他未列名冻鱼

excluding edible fish offal of subheadings 0303.91 to 0303.99但子目0303.91至0303.99的可食用鱼杂碎除外

Unit: kg
MFN import duty: 7%
Provisional import duty: None
General import duty: 40%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

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.Latin scientific name拉丁学名
4.Individual weight [e.g., 1000-2000 g/piece (block), etc.]个体重量[如1000-2000克/条(块)等]
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.8%
Ecuador: 2.8%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

0303899090101Other frozen fish, not elsewhere specified or included (excluding edible fish offal of subheadings 0303.91 to 0303.99) (filefish for feed)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(饲料用马面鱼)
0303899090102Other frozen fish, n.e.s. (excluding edible fish offal of subheadings 0303.91 to 0303.99) (other marine fish for feed)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(饲料用其他海水鱼)
0303899090103Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (Farmed grouper)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖石斑鱼)
0303899090104Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed reeves shad)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖鲥鱼)
0303899090105Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed sea bream)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖鲷科)
0303899090106Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (Farmed monkfish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖安康鱼)
0303899090107Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed pomfret)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖海鲂)
0303899090108Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed flatfish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖鲆鱼)
0303899090109Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed flounder)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖鲽鱼)
0303899090110Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (farmed red fish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(养殖红鱼)
0303899090111Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (Other farmed fish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(其他养殖鱼)
0303899090112Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (Wild grouper)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生石斑鱼)
0303899090113Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (wild reeves shad)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生鲥鱼)
0303899090114Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (wild sea bream)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生鲷科)
0303899090115Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (Wild monkfish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生安康鱼)
0303899090116Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (wild pomfret)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生海鲂)
0303899090117Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (wild flounder)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生鲆鱼)
0303899090118Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (wild plaice)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生鲽鱼)
0303899090119Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (wild red fish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(野生红鱼)
0303899090120Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (sea bream)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(海鲫鱼)
0303899090121Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (golden threadfin)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(金线鱼)
0303899090122Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (filefish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(马面鱼)
0303899090123Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (mackerel)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(马鲛鱼)
0303899090124Other frozen fish, n.e.s. (excl. edible fish offal of subheadings 0303.91 to 0303.99) (blue scad)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(蓝圆鲹)
0303899090999Other frozen fish, not elsewhere specified (excluding edible fish offal of subheadings 0303.91 to 0303.99) (Other wild fish)其他未列名冻鱼(但子目0303.91至0303.99的可食用鱼杂碎除外)(其他野生鱼)

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

Previous0303 89 30Ribbon fish One level up0303 89Other Next0303 89 50Pomfret (white or silver or black)

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 preferential tariff schedules (CBIC notifications)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
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.