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Tariff item · Chapter 03 · Section I, Live animals

HS 0305 49 00Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: other

Fish and crustaceans, molluscs and other aquatic invertebrates

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 costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + 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
AgreementCustoms dutyGoods from
India–Oman CEPA20/2026-Customs0%Oman
India–UK CETA29/2026-Customs0%United Kingdom
India–EFTA TEPA51/2025-Customs21.43%Switzerland, Iceland, Liechtenstein
India–EFTA TEPA52/2025-Customs24%Norway

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.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
  • 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-Sanitary Import Permit [911DF1], Specimen copy of Label[0110FS], Health Certificate[6360AQ], FSSAI Import License[911001]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
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 14All goods, other than fresh or chilled, and other than pre - packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 3All goods, other than fresh or chilled, pre-packaged and labelled5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 10Fish 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
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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 itemGoodsRateCap
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process0.15%—

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): 2.5% of the FOB value, capped at Rs. 24 per kg, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.5% 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.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, 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 0305 49, and China's below.

China: the same goods (0305 49)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 0305 49. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0305.49.00.20Smoked other endangered fish and fish fillets熏制其他濒危鱼及鱼片0%APTA rate, with an APTA certificate of origin7%9%0%ABEFRSPQ
0305.49.00.90Other smoked fish and fish fillets其他熏鱼及鱼片0%APTA rate, with an APTA certificate of origin7%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

0305.49.00Other smoked fish

0305.49.00.20Smoked other endangered fish and fish fillets熏制其他濒危鱼及鱼片

Excluding edible offal食用杂碎除外

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
80%
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
  • 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.Smoked制作或保存方法(熏)
  • 3.Latin scientific name拉丁学名
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
11.2%
New Zealand
0%
Peru
0%
Costa Rica
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
7%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0305490020999Smoked other endangered fish and fillets (excluding edible offal)熏制其他濒危鱼及鱼片(食用杂碎除外)
0305.49.00.90Other smoked fish and fish fillets其他熏鱼及鱼片

Excluding edible offal食用杂碎除外

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
80%
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.Smoked制作或保存方法(熏)
  • 3.Latin scientific name拉丁学名
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
11.2%
New Zealand
0%
Peru
0%
Costa Rica
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
7%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
7.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0305490090101Other smoked fish and fish fillets (excl. edible offal) (smoked farmed grouper)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖石斑鱼)
  • 0305490090102Other smoked fish and fish fillets (excluding edible offal) (smoked farmed Hilsa herring)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖鲥鱼)
  • 0305490090103Other smoked fish and fish fillets (excluding edible offal) (smoked farmed sea bream)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖鲷科)
  • 0305490090104Other smoked fish and fish fillets (excl. edible offal) (smoked farmed monkfish)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖安康鱼)
  • 0305490090105Other smoked fish and fish fillets (excluding edible offal) (smoked farmed John Dory)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖海鲂)
  • 0305490090106Other smoked fish and fish fillets (excluding edible offal) (smoked farmed turbot)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖鲆鱼)
  • 0305490090107Other smoked fish and fish fillets (excluding edible offal) (smoked farmed flounder)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖鲽鱼)
  • 0305490090108Other smoked fish and fish fillets (excluding edible offal) (smoked farmed redfish)其他熏鱼及鱼片(食用杂碎除外)(熏制的养殖红鱼)
  • 0305490090109Other smoked fish and fish fillets (excl. edible offal) (other smoked farmed fish)其他熏鱼及鱼片(食用杂碎除外)(熏制的其他养殖鱼)
  • 0305490090110Other smoked fish and fish fillets (excl. edible offal) (smoked wild grouper)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生石斑鱼)
  • 0305490090111Other smoked fish and fish fillets (excluding edible offal) (smoked wild shad)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生鲥鱼)
  • 0305490090112Other smoked fish and fish fillets (excluding edible offal) (smoked wild sea bream)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生鲷科)
  • 0305490090113Other smoked fish and fish fillets (excl. edible offal) (smoked wild monkfish)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生安康鱼)
  • 0305490090114Other smoked fish and fish fillets (excluding edible offal) (smoked wild John Dory)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生海鲂)
  • 0305490090115Other smoked fish and fish fillets (excluding edible offal) (smoked wild turbot)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生鲆鱼)
  • 0305490090116Other smoked fish and fish fillets (excluding edible offal) (smoked wild flounder)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生鲽鱼)
  • 0305490090117Other smoked fish and fish fillets (excluding edible offal) (smoked wild redfish)其他熏鱼及鱼片(食用杂碎除外)(熏制的野生红鱼)
  • 0305490090118Other smoked fish and fish fillets (excl. edible offal) (smoked sea bream)其他熏鱼及鱼片(食用杂碎除外)(熏制的海鲫鱼)
  • 0305490090119Other smoked fish and fish fillets (excl. edible offal) (smoked golden threadfin bream)其他熏鱼及鱼片(食用杂碎除外)(熏制的金线鱼)
  • 0305490090120Other smoked fish and fish fillets (excl. edible offal) (smoked filefish)其他熏鱼及鱼片(食用杂碎除外)(熏制的马面鱼)
  • 0305490090121Other smoked fish and fish fillets (excl. edible offal) (smoked mackerel)其他熏鱼及鱼片(食用杂碎除外)(熏制的马鲛鱼)
  • 0305490090122Other smoked fish and fish fillets (excl. edible offal) (other smoked wild fish)其他熏鱼及鱼片(食用杂碎除外)(熏制的其他野生鱼)
0305.49.00.00Other smoked fish and fish fillets其他熏鱼及鱼片Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
11.2%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4.2%
Georgia
0%
Mauritius
0%

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