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Subheading · Chapter 03 · Section I, Live animals

HS 0307 49Molluscs, 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: other

Fish and crustaceans, molluscs and other aquatic invertebrates

Customs duty
30%
5 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0307 49 10Cuttle fish30%0% or 5%kg
0307 49 20Whole squids30%0% or 5%kg
0307 49 30Squid tubes30%0% or 5%kg
0307 49 40Dried squids30%0% or 5%kg
0307 49 90Other30%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 5 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: 5 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 13All goods, fresh or chilledNil
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
0307Molluscs, 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——
030701In chilled or frozen form4.5%Rs. 29.5 per Kg
030799Others0.15%—

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: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0307 49, and China's below.

China: the same goods (0307 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 0307 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
0307.49.10.00Other dried or salted cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis)其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)10%APTA rate, with an APTA certificate of origin12%9%9%ABRSPQ
0307.49.90.00Other dried or salted cuttle fish and squid其他干、盐制的墨鱼及鱿鱼10%MFN rate (no APTA concession on this line)10%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

0307.49.00

0307.49.00.00Other frozen, dried or salted cuttle fish, squid其他冻、干、盐制的墨鱼,鱿鱼Expired

smoked, in shell or not, whether or not cooked before or during smoking包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮

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.

CIQ codes
  • 0307490000101Other frozen, dried or salted cuttle fish and squid (including smoked, with or without shell, whether or not cooked before or during smoking) (cuttle fish for feed)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(饲料用乌贼)
  • 0307490000102Other frozen, dried or salted cuttle fish and squid (including smoked, with or without shell, whether or not cooked before or during smoking) (squid for feed)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(饲料用鱿鱼)
  • 0307490000103Other cuttle fish and squid, frozen, dried or salted (including in brine), smoked, whether or not cooked before or during the smoking process, whether or not in shell (Frozen farmed cuttle fish)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(冻的养殖墨鱼)
  • 0307490000104Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (frozen farmed squid)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(冻的养殖鱿鱼)
  • 0307490000105Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (dried farmed cuttle fish)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干的养殖墨鱼)
  • 0307490000106Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (dried farmed squid)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干的养殖鱿鱼)
  • 0307490000107Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, whether or not cooked before or during smoking) (Salted farmed cuttle fish)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的养殖墨鱼)
  • 0307490000108Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, whether or not cooked before or during smoking) (Salted farmed squid)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的养殖鱿鱼)
  • 0307490000109Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (frozen wild cuttle fish)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(冻的野生墨鱼)
  • 0307490000110Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (frozen wild squid)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(冻的野生鱿鱼)
  • 0307490000111Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (dried wild cuttle fish)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干的野生墨鱼)
  • 0307490000112Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, cooked or not before or during smoking) (dried wild squid)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干的野生鱿鱼)
  • 0307490000113Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, whether or not cooked before or during smoking) (Salted wild cuttle fish)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的野生墨鱼)
  • 0307490000114Other frozen, dried, salted cuttle fish, squid (incl. smoked, in shell or not, whether or not cooked before or during smoking) (Salted wild squid)其他冻、干、盐制的墨鱼,鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的野生鱿鱼)

0307.49.10Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), dried, salted or in brine, or smoked

0307.49.10.00Other dried or salted cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis)其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)

smoked, in shell or not, whether or not cooked before or during smoking包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮

Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
70%
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, salted, in brine, etc.)制作或保存方法(干、盐腌、盐渍等)
  • 3.Latin scientific name拉丁学名
  • 4.Individual weight个体重量
  • 5.Packing specifications包装规格
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
10%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4.8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
9.6%
Ecuador
0%
Serbia
4.8%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
10%
RCEP rates
Australia
9%
Brunei
9%
Cambodia
9%
South Korea
9%
Laos
9%
Malaysia
9%
New Zealand
9.6%
Singapore
9%
Thailand
9%
Vietnam
9%
Japan
9.1%
Indonesia
9%
Philippines
9%
Myanmar
9%
CIQ codes
  • 0307491000101Other dried or salted cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis), whether or not smoked, whether or not in shell, whether or not cooked before or during smoking (dried farmed cuttle fish (Sepia, Sepiola, Rossia))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干制的养殖墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属))
  • 0307491000102Other dried or salted cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis), whether or not smoked, whether or not in shell, whether or not cooked before or during smoking (dried wild cuttle fish (Sepia, Sepiola, Rossia))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干制的野生墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属))
  • 0307491000103Other cuttle fish (Sepia spp., Sepiola spp., Rossia spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), dried, salted or in brine; smoked, whether or not cooked before or during the smoking process, whether or not shelled (dried farmed squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干制的养殖鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属))
  • 0307491000104Other cuttle fish (Sepia spp., Sepiola spp., Rossia spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), dried, salted or in brine; smoked, whether or not cooked before or during the smoking process, whether or not shelled (dried wild squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(干制的野生鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属))
  • 0307491000105Other dried or salted cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis), whether or not smoked, whether or not in shell, whether or not cooked before or during smoking (salted farmed cuttle fish (Sepia, Sepiola, Rossia))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的养殖墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属))
  • 0307491000106Other dried, salted cuttle fish (Sepia, Sepiola, Rossia spp.) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis spp.) (incl. smoked, with or without shell, whether or not cooked before or during smoking) (salted wild cuttle fish (Sepia, Sepiola, Rossia spp.))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的野生墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属))
  • 0307491000107Other cuttle fish (Sepia spp., Sepiola spp., Rossia spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), dried, salted or in brine; smoked, whether or not cooked before or during the smoking process, whether or not shelled (salted farmed squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的养殖鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属))
  • 0307491000108Other cuttle fish (Sepia spp., Sepiola spp., Rossia spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.), dried, salted or in brine; smoked, whether or not cooked before or during the smoking process, whether or not shelled (salted wild squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.))其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属)(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(盐制的野生鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属))

0307.49.90Other cuttle fish & squid, dried, salted or in brine, or smoked

0307.49.90.00Other dried or salted cuttle fish and squid其他干、盐制的墨鱼及鱿鱼

smoked, in shell or not, whether or not cooked before or during smoking包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮

Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 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, salted, in brine, etc.)制作或保存方法(干、盐腌、盐渍等)
  • 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
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
7.5%
Brunei
7.5%
Cambodia
7.5%
Laos
7.5%
Malaysia
7.5%
New Zealand
8%
Singapore
7.5%
Thailand
7.5%
Vietnam
7.5%
Indonesia
7.5%
Philippines
7.5%
Myanmar
7.5%
CIQ codes
  • 0307499000101Other dried or salted cuttle fish and squid (incl. smoked, with or without shell, whether or not cooked before or during smoking) (other dried farmed cuttle fish)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他干制的养殖墨鱼)
  • 0307499000102Other dried or salted cuttle fish and squid (incl. smoked, with or without shell, whether or not cooked before or during smoking) (other dried wild cuttle fish)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他干制的野生墨鱼)
  • 0307499000103Other dried or salted cuttle fish and squid (incl. smoked, with or without shell, whether or not cooked before or during smoking) (other dried farmed squid)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他干制的养殖鱿鱼)
  • 0307499000104Other dried or salted cuttle fish and squid (incl. smoked, with or without shell, whether or not cooked before or during smoking) (other dried wild squid)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他干制的野生鱿鱼)
  • 0307499000105Other dried or salted cuttle fish and squid (incl. smoked, with or without shell, whether or not cooked before or during smoking) (other salted farmed cuttle fish)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他盐制的养殖墨鱼)
  • 0307499000106Other dried, salted cuttlefish & squid (incl. smoked, w/ or w/o shell, cooked or not cooked before or during smoking) (other salted wild cuttlefish)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他盐制的野生墨鱼)
  • 0307499000107Other dried, salted cuttlefish & squid (incl. smoked, w/ or w/o shell, cooked or not cooked before or during smoking) (other salted farmed squid)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他盐制的养殖鱿鱼)
  • 0307499000108Other dried, salted cuttlefish & squid (incl. smoked, w/ or w/o shell, cooked or not cooked before or during smoking) (other salted wild squid)其他干、盐制的墨鱼及鱿鱼(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(其他盐制的野生鱿鱼)

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