Heading · Chapter 16 · Section IV, Prepared foodstuffs
HS 1605Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates or of insects
- Customs duty
- 30%
- 18 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3.9% to 5%
- On Indian goods
Codes under this heading
18 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 |
|---|---|---|---|---|
| 1605 10 00 | Crab | 30% | 5% | kg |
| 1605 21 00 | Not in airtight container | 30% | 5% | kg |
| 1605 29 00 | Other | 30% | 5% | kg |
| 1605 30 00 | Lobster | 30% | 5% | kg |
| 1605 40 00 | Other crustaceans | 30% | 5% | kg |
| 1605 51 00 | Oysters | 30% | 5% | kg |
| 1605 52 00 | Scallops, including queen scallops | 30% | 5% | kg |
| 1605 53 00 | Mussels | 30% | 5% | kg |
| 1605 54 00 | Cuttle fish and squid | 30% | 5% | kg |
| 1605 55 00 | Octopus | 30% | 5% | kg |
| 1605 56 00 | Clams, cockles and arkshells | 30% | 5% | kg |
| 1605 57 00 | Abalone | 30% | 5% | kg |
| 1605 58 00 | Snails, other than sea snails | 30% | 5% | kg |
| 1605 59 00 | Other | 30% | 5% | kg |
| 1605 61 00 | Sea cucumbers | 30% | 5% | kg |
| 1605 62 00 | Sea urchins | 30% | 5% | kg |
| 1605 63 00 | Jellyfish | 30% | 5% | kg |
| 1605 69 00 | Other | 30% | 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 18 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: 18 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 104 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | — | — |
| 160501 | Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) | — | — |
| 16050101 | Breaded shrimp/prawn | 3.5% | Rs. 23.6 per Kg |
| 16050199 | Others | 3.5% | Rs. 23.6 per Kg |
| 160502 | Accelerated Freeze Dried (AFD) shrimp / prawn | 2.9% | Rs. 91 per Kg |
| 160503 | Lobster / Crab | 4.4% | Rs. 82.2 per Kg |
| 160504 | Pasteurised tinned chilled crab meat | 4.5% | Rs. 201 per Kg |
| 160505 | Others in chilled or frozen form | — | — |
| 16050501 | Breaded Squids | 4.3% | Rs. 53.6 per Kg |
| 16050599 | Others in chilled or frozen form | 4.3% | Rs. 53.6 per Kg |
| 160599 | 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: 18 tariff items
China: the same goods (1605)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 27 in force and 5 expired under 1605. 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 |
|---|---|---|---|---|---|---|
| 1605.10.00.00 | Prepared or preserved crabs制作或保藏的蟹 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.21.00.00 | Shrimps and prawns, prepared or preserved, not in airtight containers制作或保藏的非密封包装小虾及对虾 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.29.00.00 | Other prepared or preserved shrimps and prawns其他制作或保藏的小虾及对虾 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.30.00.00 | Prepared or preserved lobsters制作或保藏的龙虾 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.40.11.00 | Prepared or preserved freshwater crayfish meat制作或保藏的淡水小龙虾仁 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.40.19.00 | Freshwater crayfish, prepared or preserved, in shell制作或保藏的带壳淡水小龙虾 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.40.90.00 | Other prepared or preserved crustaceans制作或保藏的其他甲壳动物 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | ABRSPQ |
| 1605.51.00.00 | Prepared or preserved oysters制作或保藏的牡蛎 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.52.00.10 | Prepared or preserved mother-of-pearl shells制作或保藏的大珠母贝 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABERSPQ |
| 1605.52.00.90 | Other prepared or preserved scallops, including queen scallops其他制作或保藏的扇贝,包括海扇 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.53.00.00 | Prepared or preserved mussels制作或保藏的贻贝 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.54.00.00 | Prepared or preserved cuttle fish and squid制作或保藏的墨鱼及鱿鱼 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.55.00.00 | Prepared or preserved octopuses制作或保藏的章鱼 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.56.10.00 | Prepared or preserved clams制作或保藏的蛤 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 9% | ABRSPQ |
| 1605.56.20.10 | Prepared or preserved giant clams制作或保藏的砗磲 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABEFRSPQ |
| 1605.56.20.90 | Other prepared or preserved cockles and ark shells其他制作或保藏的鸟蛤及舟贝 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.57.00.00 | Prepared or preserved abalone制作或保藏的鲍鱼 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.58.00.10 | Prepared or preserved endangered snails and slugs, excluding sea snails制作或保藏的濒危蜗牛及螺,海螺除外 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABFERSPQ |
| 1605.58.00.90 | Other prepared or preserved snails and slugs, excluding sea snails其他制作或保藏的蜗牛及螺,海螺除外 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.59.00.10 | Other prepared or preserved endangered molluscs其他制作或保藏的濒危软体动物 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABFERSPQ |
| 1605.59.00.90 | Other prepared or preserved molluscs其他制作或保藏的软体动物 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.61.00.10 | Prepared or preserved dark sea cucumbers制作或保藏的暗色刺参 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABFERSPQ |
| 1605.61.00.90 | Other prepared or preserved sea cucumbers其他制作或保藏的海参 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.62.00.00 | Prepared or preserved sea urchins制作或保藏的海胆 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | ABRSPQ |
| 1605.63.00.00 | Prepared or preserved jellyfish制作或保藏的海蜇 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 9% | ABRSPQ |
| 1605.69.00.10 | Other prepared or preserved endangered aquatic invertebrates其他制作或保藏的濒危水生无脊椎动物 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | ABFERSPQ |
| 1605.69.00.90 | Other prepared or preserved aquatic invertebrates其他制作或保藏的水生无脊椎动物 | 3.9%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | 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
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.