Subheading · Chapter 03 · Section I, Live animals
HS 0305 59Fish, 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%
- 4 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
4 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 59 10 | Mumbai duck | 30% | 0% or 5% | kg |
| 0305 59 20 | Seer without head | 30% | 0% or 5% | kg |
| 0305 59 30 | Sprats | 30% | 0% or 5% | kg |
| 0305 59 90 | 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 4 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: 4 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0305 59, and China's below.
China: the same goods (0305 59)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 0305 59. 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 |
|---|---|---|---|---|---|---|
| 0305.59.10.10 | 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 |
- 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
0305.59.10Dried pipefish and seahorses
0305.59.10.10Dried seahorses, excluding edible offal干海马,食用杂碎除外
Whether or not salted, but excluding smoked不论是否盐腌,但熏制的除外
- Unit
- kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 1 Jan 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- 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 (dried)制作或保存方法(干)
- 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
- 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
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0305591010101Dried seahorses, excl. edible offal (whether or not salted, but excl. smoked) (dried seahorses)干海马,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的海马)
- 0305591010102Dried seahorses, excluding edible offal (whether or not salted, but not smoked) (seahorses for medicinal use)干海马,食用杂碎除外(不论是否盐腌,但熏制的除外)(药用海马)
0305.59.10.20Dried pipefish, excluding edible offal干海龙,食用杂碎除外
Whether or not salted, but excluding smoked不论是否盐腌,但熏制的除外
- Unit
- kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 1 Jan 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
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- RImported food hygiene inspection进口食品卫生监督检验
- 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 (dried)制作或保存方法(干)
- 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
- 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
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0305591020101Dried pipefishes, excl. edible offal (whether or not salted, but excl. smoked) (dried pipefishes)干海龙,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的海龙)
- 0305591020102Dried pipefishes, excluding edible offal (whether or not salted, but not smoked) (pipefishes for medicinal use)干海龙,食用杂碎除外(不论是否盐腌,但熏制的除外)(药用海龙)
0305.59.10.00Dried seahorses and dried pipefishes, excluding edible offal干海马、干海龙,食用杂碎除外Expired
- Unit
- kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 9%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 19 Sep 2022
Licences and certificates
- 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
- 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
- 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 (dried)制作或保存方法(干)
- 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
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
CIQ codes
- 0305591000101Dried seahorses and pipefishes, excluding edible offal (whether or not salted, but not smoked) (dried seahorse)干海马、干海龙,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的海马)
- 0305591000102Dried seahorses and pipefishes, excluding edible offal (whether or not salted, but not smoked) (dried pipefish)干海马、干海龙,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的海龙)
- 0305591000103Dried seahorses, dried pipefishes, excl. edible offal (whether or not salted, but excl. smoked)干海马、干海龙,食用杂碎除外(不论是否盐腌,但熏制的除外)(药用海马)
- 0305591000104Dried seahorses, dried pipefishes, excl. edible offal (whether or not salted, but excl. smoked)干海马、干海龙,食用杂碎除外(不论是否盐腌,但熏制的除外)(药用海龙)
0305.59.20
0305.59.20.10Dried fins of whale sharks, great white sharks, or basking sharks (whether or not salted, but excluding smoked)干鲸鲨、噬人鲨、姥鲨鱼翅(不论是否盐腌,但熏制的除外 )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.
0305.59.20.90Other dried shark fins (whether or not salted, but not smoked)其他干鱼翅(不论是否盐腌,但熏制的除外 )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.
0305.59.90Other dried fish
0305.59.90.10Other dried endangered fish, excluding edible offal其他濒危干鱼,食用杂碎除外
Whether or not salted, but excluding smoked不论是否盐腌,但熏制的除外
- 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
- 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
- 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 (dried)制作或保存方法(干)
- 3.Latin scientific name拉丁学名
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- 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
- 8%
- Brunei
- 8%
- Cambodia
- 8%
- South Korea
- 8%
- Laos
- 8%
- Malaysia
- 8%
- New Zealand
- 9.6%
- Singapore
- 8%
- Thailand
- 8%
- Vietnam
- 8%
- Japan
- 11%
- Indonesia
- 8%
- Philippines
- 8%
- Myanmar
- 8%
CIQ codes
- 0305599010999Other endangered dried fish, excluding edible offal (whether or not salted, but not smoked)其他濒危干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)
0305.59.90.90Other dried fish, excluding edible fish offal其他干鱼,食用杂碎除外
Whether or not salted, but excluding smoked不论是否盐腌,但熏制的除外
- 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.Method of preparation or preservation (dried)制作或保存方法(干)
- 3.Latin scientific name拉丁学名
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.2%
- 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
- 8%
- Brunei
- 8%
- Cambodia
- 8%
- South Korea
- 8%
- Laos
- 8%
- Malaysia
- 8%
- New Zealand
- 9.6%
- Singapore
- 8%
- Thailand
- 8%
- Vietnam
- 8%
- Japan
- 11%
- Indonesia
- 8%
- Philippines
- 8%
- Myanmar
- 8%
CIQ codes
- 0305599090101Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed grouper)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖石斑鱼)
- 0305599090102Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed shad)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖鲥鱼)
- 0305599090103Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed sea bream)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖鲷科)
- 0305599090104Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed anglerfish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖安康鱼)
- 0305599090105Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed pomfret)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖海鲂)
- 0305599090106Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed flatfish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖鲆鱼)
- 0305599090107Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed flounder)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖鲽鱼)
- 0305599090108Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried farmed redfish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖红鱼)
- 0305599090109Other dried fish, excluding edible offal (whether or not salted, but not smoked) (dried farmed other fish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的养殖其他鱼)
- 0305599090110Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild grouper)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生石斑鱼)
- 0305599090111Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild shad)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生鲥鱼)
- 0305599090112Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild sea bream)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生鲷科)
- 0305599090113Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild anglerfish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生安康鱼)
- 0305599090114Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild pomfret)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生海鲂)
- 0305599090115Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild flatfish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生鲆鱼)
- 0305599090116Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild flounder)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生鲽鱼)
- 0305599090117Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild redfish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生红鱼)
- 0305599090118Other dried fish, excl. edible offal (whether or not salted, but not smoked) (dried sea bream)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的海鲫鱼)
- 0305599090119Other dried fish, excl. edible offal (whether or not salted, but not smoked) (dried golden threadfin bream)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的金线鱼)
- 0305599090120Other dried fish, excl. edible offal (whether or not salted, but not smoked) (dried filefish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的马面鱼)
- 0305599090121Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried mackerel)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的马鲛鱼)
- 0305599090122Other dried fish, excluding edible offal (whether or not salted but not smoked) (dried wild other fish)其他干鱼,食用杂碎除外(不论是否盐腌,但熏制的除外)(干制的野生其他鱼)
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
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.