Heading · Chapter 03 · Section I, Live animals
HS 0306Crustaceans, 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
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 5% to 30%
- 34 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 14%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
20 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 |
|---|---|---|---|---|
| 0306 11 00 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | 30% | 0% or 5% | kg |
| 0306 12 | Lobsters (Homarus spp.) | 30% | 0% or 5% | kg |
| 0306 14 00 | Crabs | 30% | 0% or 5% | kg |
| 0306 15 00 | Norway lobsters (Nephrops norvegicus) | 30% | 0% or 5% | kg |
| 0306 16 | Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% | 0% or 5% | kg |
| 0306 17 | Other shrimps and prawns | 30% | 0% or 5% | kg |
| 0306 19 00 | Other | 30% | 0% or 5% | kg |
| 0306 31 00 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 30% | 0% or 5% | kg |
| 0306 32 00 | Lobsters (Homarus spp.) | 30% | 0% or 5% | kg |
| 0306 33 00 | Crabs | 30% | 0% or 5% | kg |
| 0306 34 00 | Norway lobsters (Nephrops norvegicus) | 30% | 0% or 5% | kg |
| 0306 35 00 | Cold water shrimps and prawns (Pandalus spp., Crangon crangon) | 30% | 0% or 5% | kg |
| 0306 36 | Other shrimps and prawns | 5% to 30% | 0% or 5% | kg |
| 0306 39 00 | Other | 30% | 0% or 5% | kg |
| 0306 91 00 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 30% | 0% or 5% | kg |
| 0306 92 00 | Lobsters (Homarus spp.) | 30% | 0% or 5% | kg |
| 0306 93 00 | Crabs | 30% | 0% or 5% | kg |
| 0306 94 00 | Norway lobsters (Nephrops norvegicus) | 30% | 0% or 5% | kg |
| 0306 95 00 | Shrimps and prawns | 30% | 0% or 5% | kg |
| 0306 99 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 34 tariff items: 5% to 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: 34 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. 13 | All goods, fresh or chilled | Nil |
| 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 |
|---|---|---|---|
| 0306 | Crustaceans, 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 | — | — |
| 030601 | Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) | 3.5% | Rs. 30.8 per Kg |
| 030602 | Accelerated Freeze Dried (AFD) shrimp / prawn | 2.9% | Rs. 123.8 per Kg |
| 030603 | Lobster / Crab | 4.4% | Rs. 74.6 per Kg |
| 030604 | Pasteurised tinned chilled crab meat | 4.5% | Rs. 201 per Kg |
| 030605 | Others in chilled or frozen form | 4.4% | Rs. 46.3 per Kg |
| 030699 | Others | 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: 34 tariff items
China: the same goods (0306)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 42 in force and 54 expired under 0306. 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 |
|---|---|---|---|---|---|---|
| 0306.11.00.00 | Frozen rock lobster and other sea crawfish冻岩礁虾和其他龙虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.12.00.00 | Frozen spiny lobsters冻鳌龙虾 | 5%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0306.14.10.00 | Frozen swimming crabs冻梭子蟹 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0306.14.90.10 | Frozen golden king crabs, hairy crabs, false stone crabs, Kamchatka false stone crabs, short-legged false stone crabs, flat-legged false stone crabs, snow crabs, Japanese snow crabs冻的金霸王蟹、毛蟹、仿石蟹、堪察加拟石蟹、短足拟石蟹、扁足拟石蟹、雪蟹、日本雪蟹 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABUPRQS |
| 0306.14.90.90 | Other frozen crabs其他冻蟹 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0306.15.00.00 | Frozen Norway lobsters冻挪威海鳌虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.16.30.00 | Frozen shelled cold-water shrimps and prawns冻的冷水小虾及对虾虾仁 | 3.5%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPQRS |
| 0306.16.40.00 | Frozen Northern prawns冻北方长额虾 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 9% | ABRSPQ |
| 0306.16.90.00 | Other frozen cold-water shrimps and prawns其他冻的冷水小虾及对虾 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 9% | ABRSPQ |
| 0306.17.30.00 | Other frozen shelled small shrimp and prawns冻其他小虾及对虾虾仁 | 3.5%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0306.17.90.00 | Other frozen shrimps and prawns其他冻小虾及对虾 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 9% | ABRSPQ |
| 0306.19.11.00 | Frozen freshwater crayfish meat冻淡水小龙虾仁 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.19.19.00 | Frozen freshwater crayfish, in shell冻带壳淡水小龙虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.19.90.00 | Other frozen crustaceans其他冻甲壳动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.31.10.00 | Rock lobsters and other lobsters, for breeding岩礁虾及其他龙虾种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.31.90.00 | Live, fresh or chilled rock lobsters and other sea crawfish, whether in shell or not活、鲜或冷的带壳或去壳岩礁虾和其他龙虾 | 5%China's provisional rate, lower than MFN | 7% | 9% | 9% | ABRSPQ |
| 0306.32.10.00 | Spiny lobster fry鳌龙虾种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.32.90.00 | Live, fresh or chilled spiny lobsters, in shell or not活、鲜或冷的带壳或去壳鳌龙虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.33.10.00 | Crab spat蟹种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.33.91.00 | Live, fresh or chilled Chinese mitten crabs, in shell or shelled活、鲜或冷的带壳或去壳中华绒螯蟹 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.33.92.00 | Live, fresh or chilled swimming crabs, in shell or not活、鲜或冷的带壳或去壳梭子蟹 | 14%MFN rate (no APTA concession on this line) | 14% | 9% | 9% | ABRSPQ |
| 0306.33.99.10 | Live, fresh or chilled golden king crab (king crab), hairy crab, false stone crab (imitation rock crab), Paralithodes camtschaticus, Neolithodes brodiei, Lithodes aequispina, snow crab, Japanese snow crab活、鲜或冷的金霸王蟹(帝王蟹)、毛蟹、仿石蟹(仿岩蟹)、堪察加拟石蟹、短足拟石蟹、扁足拟石蟹、雪蟹、日本雪蟹 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABUPQRS |
| 0306.33.99.90 | Other live, fresh or chilled crabs, whether in shell or not其他活、鲜或冷的带壳或去壳蟹 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.34.10.00 | Norway lobster spat挪威海鳌虾种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.34.90.00 | Other live, fresh or chilled Norway lobsters, whether in shell or not其他活、鲜或冷的带壳或去壳挪威海鳌虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.35.10.00 | Seed of cold-water shrimps and prawns冷水小虾及对虾种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.35.90.90 | live cold-water shrimps and prawns活的冷水小虾及对虾 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0306.36.10.00 | Young of other shrimps and prawns其他小虾及对虾种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.36.90.10 | Other fresh or chilled small shrimps其他鲜、冷的小虾 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABPQRS |
| 0306.36.90.90 | Prawns, live, fresh or chilled; other live shrimps活、鲜或冷的对虾;其他活的小虾 | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0306.39.10.00 | Young of other crustaceans其他甲壳动物种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0306.39.90.10 | Eggs of other crustaceans其他甲壳动物的卵 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABPQRS |
| 0306.39.90.90 | Other live, fresh, chilled crustaceans, whether in shell or not其他活、鲜、冷的带壳或去壳甲壳动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABPQRS |
| 0306.91.00.00 | Other rock lobster and other sea crawfish, dried, salted or in brine干、盐腌或盐渍的其他岩礁虾及其他龙虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.92.00.00 | Other Norway lobsters, dried, salted or in brine干、盐腌或盐渍的其他鳌龙虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.93.10.00 | Other crabs, dried, salted or in brine干、盐腌或盐渍的其他中华绒螯蟹 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.93.20.00 | Other swimming crabs, dried, salted or in brine干、盐腌或盐渍的其他梭子蟹 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.93.90.00 | Other crabs, dried, salted or in brine干、盐腌或盐渍的其他蟹 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.94.00.00 | Norway lobsters, dried, salted or in brine干、盐腌或盐渍的挪威海鳌虾 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0306.95.10.00 | Cold-water shrimps and prawns, dried, salted or in brine干、盐腌或盐渍的冷水小虾及对虾 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0306.95.90.00 | Other shrimps and prawns, dried, salted or in brine干、盐腌或盐渍的其他小虾及对虾 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0306.99.00.00 | Other crustaceans, dried, salted or in brine干、盐腌或盐渍的其他甲壳动物 | 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
Previous0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking processOne level upChapter 03Fish and crustaceans, molluscs and other aquatic invertebratesNext0307Molluscs, whether in shell or not, live, fresh, chilled,frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
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.