Heading · Chapter 03 · Section I, Live animals
HS 0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 30%
- 28 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Mostly Free
- Prohibited: 1 item
- Unit
- kg
- Duty in China
- 0% to 14%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
22 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 |
|---|---|---|---|---|
| 0305 20 00 | Livers, roes and milt of fish, dried, smoked, salted or in brine | 30% | 0% or 5% | kg |
| 0305 31 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% | 0% or 5% | kg |
| 0305 32 00 | Fish of the familes Bregmacerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 30% | 0% or 5% | kg |
| 0305 39 00 | Other | 30% | 0% or 5% | kg |
| 0305 41 00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube salmon (Hucho hucho) | 30% | 0% or 5% | kg |
| 0305 42 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% | 0% or 5% | kg |
| 0305 43 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% | 0% or 5% | kg |
| 0305 44 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% | 0% or 5% | kg |
| 0305 49 00 | Other | 30% | 0% or 5% | kg |
| 0305 51 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% | 0% or 5% | kg |
| 0305 52 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% | 0% or 5% | kg |
| 0305 53 00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% | 0% or 5% | kg |
| 0305 54 00 | Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) | 30% | 0% or 5% | kg |
| 0305 59 | Other | 30% | 0% or 5% | kg |
| 0305 61 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% | 0% or 5% | kg |
| 0305 62 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% | 0% or 5% | kg |
| 0305 63 00 | Anchovies (Engraulis spp.) | 30% | 0% or 5% | kg |
| 0305 64 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus kg. spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% | 0% or 5% | kg |
| 0305 69 | Other | 30% | 0% or 5% | kg |
| 0305 71 00 | Shark fins | 30% | 0% or 5% | kg |
| 0305 72 00 | Fish heads, tails and maws | 30% | 0% or 5% | kg |
| 0305 79 00 | 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 28 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: 25 tariff items
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 |
|---|---|---|---|
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 27 tariff items
- Prohibited: 1 tariff item
China: the same goods (0305)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 43 in force and 9 expired under 0305. 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 |
|---|---|---|---|---|---|---|
| 0305.20.00.10 | Livers, roes & milt of endangered fish, dried, smoked or salted干、熏、盐制的濒危鱼种肝、卵及鱼精 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABFERSPQ |
| 0305.20.00.90 | Other dried, smoked, salted fish livers, roes and milt其他干、熏、盐制的鱼肝、鱼卵及鱼精 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0305.31.00.10 | Fillets of Anguilla japonica, dried, salted or in brine干、盐腌或盐渍的花鳗鲡鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABERSPQ |
| 0305.31.00.20 | Fillets of European eel, dried, salted or in brine干、盐腌或盐渍的欧洲鳗鲡鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABEFRSPQ |
| 0305.31.00.90 | Fillets of tilapia, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp, eels, Nile perch and snakeheads, dried, salted or in brine干、盐腌或盐渍的罗非鱼、鲶鱼鲶属、鲶属、胡鲶属、真鮰属)、鲤科鱼、鳗鱼、尼罗河鲈鱼及黑鱼的鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.32.00.00 | Fish fillets of family Macrouridae, Moridae, Gadidae, Merlucciidae, Nototheniidae, dried, salted or in brine干、盐腌或盐渍的犀鳕科、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的鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.39.00.10 | Fish fillets of endangered fish, dried, salted or in brine干、盐腌或盐渍的濒危鱼类的鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABEFRSPQ |
| 0305.39.00.90 | Other fillets of fish, dried, salted or in brine其他干、盐腌或盐渍的鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.41.10.00 | Smoked Atlantic salmon and fillets thereof熏大西洋鲑鱼及鱼片 | 14%MFN rate (no APTA concession on this line) | 14% | 9% | 9% | ABRPQ |
| 0305.41.20.00 | Smoked Pacific salmon, Danube salmon and fillets thereof熏大麻哈鱼、多瑙哲罗鱼及鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRPQ |
| 0305.42.00.00 | Smoked herrings and fillets thereof熏制鲱鱼及鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRPQ |
| 0305.43.00.00 | Smoked trout and fillets thereof熏制鳟鱼及鱼片 | 0%APTA rate, with an APTA certificate of origin | 14% | 9% | 9% | ABRSPQ |
| 0305.44.00.10 | Smoked Japanese eel and fillets thereof熏制花鳗鲡及鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABERSPQ |
| 0305.44.00.20 | Smoked European eels and fillets thereof熏制欧洲鳗鲡及鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABEFRSPQ |
| 0305.44.00.90 | Smoked tilapia, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp, eels, Nile perch and snakeheads熏制罗非鱼、鲶鱼鲶属、鲶属、胡鲶属、真鮰属)、鲤科鱼、鳗鱼、尼罗河鲈鱼及黑鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.49.00.20 | Smoked other endangered fish and fish fillets熏制其他濒危鱼及鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABEFRSPQ |
| 0305.49.00.90 | Other smoked fish and fish fillets其他熏鱼及鱼片 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.51.00.00 | Dried cod, excluding edible offal干鳕鱼,食用杂碎除外 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0305.52.00.00 | Dried tilapia, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp, eels, Nile perch and snakeheads干罗非鱼、鲶鱼鲶属、鲶属、胡鲶属、真鮰属)、鲤科鱼、鳗鱼、尼罗河鲈鱼及黑鱼 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.53.00.00 | Dried fish of family Moridae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moronidae and Nototheniidae, excluding cod干犀鳕科、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,鳕鱼除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.54.10.00 | Dried silver pomfret (Pampus spp.)干银鲳(鲳属) | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPRQS |
| 0305.54.90.00 | Dried herrings, anchovies, sardines, sardinella, brisling or sprats, mackerel [Atlantic mackerel, Australian mackerel, Japanese mackerel]干鲱鱼、鳀鱼、沙丁鱼、小沙丁鱼属、黍鲱或西鲱、鲭鱼大西洋鲭、澳洲鲭、日本鲭] | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPRQS |
| 0305.59.10.10 | Dried seahorses, excluding edible offal干海马,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 2% | 9% | 9% | ABFEPRQ |
| 0305.59.10.20 | Dried pipefish, excluding edible offal干海龙,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 2% | 9% | 9% | ABPRQ |
| 0305.59.90.10 | Other dried endangered fish, excluding edible offal其他濒危干鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | AFEBRSPQ |
| 0305.59.90.90 | Other dried fish, excluding edible fish offal其他干鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.61.00.00 | Salted herring, excluding edible offal盐腌及盐渍的鲱鱼,食用杂碎除外 | 4.8%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRPQ |
| 0305.62.00.00 | Cod, salted or in brine, excluding edible offal盐腌及盐渍鳕鱼,食用杂碎除外 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.63.00.00 | Salted anchovies, excluding edible offal盐腌及盐渍的鳀鱼,食用杂碎除外 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRPQ |
| 0305.64.00.10 | Spotted eel, salted, but not dried or smoked; excluding edible offal盐腌及盐渍的花鳗鲡,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABERSPQ |
| 0305.64.00.20 | Salted European eels, excluding edible offal盐腌及盐渍的欧洲鳗鲡,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABEFRSPQ |
| 0305.64.00.90 | Salted or in brine tilapia, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp, other eels, Nile perch and snakeheads, excluding edible offal盐腌及盐渍的罗非鱼、鲶鱼鲶属、鲶属、胡鲶属、真鮰属)、鲤科鱼、其他鳗鱼、尼罗河鲈鱼及黑鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0305.69.10.00 | Salted hairtail, excluding edible offal盐腌及盐渍的带鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.69.20.00 | Salted yellow croaker, excluding edible offal盐腌及盐渍的黄鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0305.69.30.00 | Salted pomfret, excluding edible offal盐腌及盐渍的鲳鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.69.90.10 | Other endangered fish, salted or in brine, excluding edible offal盐腌及盐渍的其他濒危鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0305.69.90.90 | Other fish, salted, but not dried or smoked; excluding edible offal盐腌及盐渍的其他鱼,食用杂碎除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0305.71.00.10 | Fins of endangered sharks濒危鲨鱼鱼翅 | 0%APTA rate, with an APTA certificate of origin | 15% | 13% | 0% | ABEFRSPQ |
| 0305.71.00.90 | Other shark fins其他鲨鱼鱼翅 | 0%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | ABRSPQ |
| 0305.72.00.10 | Fish heads, tails and maws of endangered fish濒危鱼的鱼头、鱼尾、鱼鳔 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABEFRSPQ |
| 0305.72.00.90 | Other fish heads, tails and swim bladders其他鱼的鱼头、鱼尾、鱼鳔 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0305.79.00.10 | Other edible offal of endangered fish其他濒危可食用鱼杂碎 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABEFRSPQ |
| 0305.79.00.90 | Other edible fish offal其他可食用鱼杂碎 | 7%MFN rate (no APTA concession on this line) | 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
Previous0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozenOne level upChapter 03Fish and crustaceans, molluscs and other aquatic invertebratesNext0306Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
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.