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Tariff item · Chapter 05 · Section I, Live animals

HS 0508 00 30Cowries

Products of animal origin, not elsewhere specified or included › Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof › Coral and similar materials, unworked or simply prepared but not otherwise worked, shells of molluscs, crustaceans or echinoderms and cuttle bone, unworked or simply prepared but not cut to shape, powder and waste thereof

Customs duty
30%
Tariff rate
GST now
5%
Import policy
Free
With a condition
Export policy
Free
Unit
kg
Duty in China
12%
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)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-Customs24%Oman

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, 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.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

Documents: Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).

"*Imp subject to policy condt no 3 of cth 05 of ITC HS policy**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-CITES certificate[626000], health certificate[6360aq]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
  • Condition: Subject to Policy Condition 3 of the Chapter.
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 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 16Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof0.15%—

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): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, 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 47 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF SEA SHELLS, INCLUDING POLISHED SEA SHELLS AND HANDICRAFTS MADE OUT OF THOSE SPECIES INCLUDED IN CITES (EXCLUDING THE SPECIES MENTIONED IN SCHEDULES OF THE WILD LIFE(PROTECTION) ACT, 1972 IS FREE BUT IS GOVERNED BY CITES REGULATIONS .*EXPORT OF ALL WILD ANIMALS, ANIMAL ARTICLES INCLUDING THEIR PRODUCTS AND DERIVATIVES EXCLUDING THOSE FOR WHICH OWNERSHIP CERTIFICATES HAVE BEEN GRANTED AND ALSO THOSE REQUIRED FOR TRANSACTIONS FOR EDUCATION, SCIENTIFIC RESEARCH AND MANAGEMENT UNDER WILD LIFE (PROTECTION) ACT, 1972 INCLUDING THEIR PARTS AND PRODUCTS IS PROHIBITED REF - SL. NO. 1 OF SCHEDULE-2 ITC HS EXPORT POLICY* *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.
  • Condition: Export of Sea shells, including polished sea shells and handicrafts made out of those species included in CITES (Excluding the species mentioned in Schedules of Wild Life (Protection) Act, 1972 is to be governed by CITES Regulations

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0508 00, and China's below.

China: the same goods (0508 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 0508 00. 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
0508.00.10.10Powder and waste of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的粉末、废料12%MFN rate (no APTA concession on this line)12%9%0%AFEBPQ
0508.00.10.90Powders and waste of shells and bones of other aquatic products其他水产品壳、骨的粉末及废料12%MFN rate (no APTA concession on this line)12%9%9%ABPQ
0508.00.90.10Shells, bone of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的壳、骨12%MFN rate (no APTA concession on this line)12%9%0%AFEBPQ
0508.00.90.90Other shells and bones of aquatic products其他水产品的壳、骨12%MFN rate (no APTA concession on this line)12%9%9%ABPQ
  • 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

0508.00.10Powders and waste of shells of molluscs, crustaceans or echinoderms, and cuttle-bone

0508.00.10.10Powder and waste of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的粉末、废料

Including shells of molluscs, crustaceans or echinoderms, but excluding powder and waste of cuttle-bone包括介、贝、棘皮动物壳,不包括墨鱼骨的粉末、废料

Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
35%
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
  • 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.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
  • 3.In powder and waste form是否为粉末及废料
  • 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
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
8.4%
Ecuador
10.2%
Serbia
4.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
6.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0508001010101Powder and waste of endangered corals and aquatic products (incl. shells of molluscs, crustaceans, echinoderms, excl. cuttle-bone powder and waste) (unprocessed shrimp and crab shells)濒危珊瑚及濒危水产品的粉末、废料(包括介、贝、棘皮动物壳,不包括墨鱼骨的粉末、废料)(未经加工虾蟹壳)
  • 0508001010999Powder and waste of endangered coral and endangered aquatic products (incl. shells of molluscs, crustaceans or echinoderms, excluding cuttle-bone powder and waste) (excl. unprocessed shells of crustaceans)濒危珊瑚及濒危水产品的粉末、废料(包括介、贝、棘皮动物壳,不包括墨鱼骨的粉末、废料)(除未经加工虾蟹壳外)
0508.00.10.90Powders and waste of shells and bones of other aquatic products其他水产品壳、骨的粉末及废料

Including powder and waste of shells of molluscs, crustaceans or echinoderms, cuttle-bone包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料

Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
35%
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
  • 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.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
  • 3.In powder and waste form是否为粉末及废料
  • 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
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
8.4%
Ecuador
10.2%
Serbia
4.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
6.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0508001090101Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal ark shell)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用瓦楞子)
  • 0508001090102Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal cuttlefish bone)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用海螵蛸)
  • 0508001090103Other powders and waste of shells and bones of aquatic products (including shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (medicinal clam shells)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用蛤壳)
  • 0508001090104Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal abalone shell)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用石决明)
  • 0508001090105Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone) (medicinal oyster shells)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用牡蛎(壳))
  • 0508001090106Other powders and waste of shells and bones of aquatic products (including shells of molluscs and crustaceans, echinoderm shells, cuttlefish bone powder and waste) (medicinal mother-of-pearl)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(药用珍珠母)
  • 0508001090107Powders and waste of shells, bones of other aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (Chitin)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(甲壳素(几丁质))
  • 0508001090108Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (other animal powders, n.e.s., for feed use)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(未列出的饲料用其他动物粉)
  • 0508001090109Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone) (unprocessed shrimp and crab shells)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(未经加工虾蟹壳)
  • 0508001090110Other powders and waste of shells and bones of aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttle-bone powder and waste) (other animal powders, n.e.s., for industrial use)其他水产品壳、骨的粉末及废料(包括介、贝壳,棘皮动物壳,墨鱼骨的粉末及废料)(未列出的工业用其他动物粉)

0508.00.90Coral and similar materials; shells of molluscs, crustaceans or echinoderms, cuttle-bone

0508.00.90.10Shells, bone of endangered coral and endangered aquatic products濒危珊瑚及濒危水产品的壳、骨

Shells of molluscs, crustaceans or echinoderms, excluding cuttle-bone包括介、贝、棘皮动物的壳,不包括墨鱼骨

Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
50%
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
  • 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.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
  • 3.In powder and waste form是否为粉末及废料
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
6%
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
8.4%
Ecuador
9.9%
Serbia
4.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0508009010101Shells and bones of endangered coral and endangered aquatic products (incl. shells of molluscs, crustaceans, echinoderms, excl. cuttle-bone) (unprocessed shrimp and crab shells)濒危珊瑚及濒危水产品的壳、骨(包括介、贝、棘皮动物的壳,不包括墨鱼骨)(未经加工虾蟹壳)
  • 0508009010999Shells and bones of endangered coral and endangered aquatic products (incl. shells of molluscs, crustaceans or echinoderms, but excl. cuttlefish bone) (excl. unprocessed shells of crustaceans)濒危珊瑚及濒危水产品的壳、骨(包括介、贝、棘皮动物的壳,不包括墨鱼骨)(除未经加工虾蟹壳外)
0508.00.90.90Other shells and bones of aquatic products其他水产品的壳、骨

Including shells of molluscs, crustaceans or echinoderms, cuttle-bone包括介、贝、棘皮动物的壳,墨鱼骨

Unit
kg
MFN import duty
12%
Provisional import duty
None
General import duty
50%
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
  • 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.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
  • 3.In powder and waste form是否为粉末及废料
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
6%
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
8.4%
Ecuador
9.9%
Serbia
4.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
6%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0508009090101Other shells and bones of aquatic products (including shells of molluscs, crustaceans, echinoderms, cuttle-bone) (unprocessed shells of shrimps and crabs)其他水产品的壳、骨(包括介、贝、棘皮动物的壳,墨鱼骨)(未经加工虾蟹壳)
  • 0508009090999Shells and bones of other aquatic products (incl. shells of molluscs, crustaceans, echinoderms, cuttlefish bone) (excl. unprocessed shells of shrimps and crabs)其他水产品的壳、骨(包括介、贝、棘皮动物的壳,墨鱼骨)(除未经加工虾蟹壳外)

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