Subheading · Chapter 23 · Section IV, Prepared foodstuffs
HS 2301 10Flours, meals and pellets, of meat or meat offal, greaves
Residues and waste from the food industries; prepared animal fodder › Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
- Customs duty
- 15%
- 2 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 2% to 5%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 2301 10 10 | Meat meals and pellets (including tankage) | 15% | 0% or 5% | kg |
| 2301 10 90 | Other (including greaves) | 15% | 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 2 tariff items: 15%. 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: 2 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. 105 | Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de -oiled cake other than rice bran | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 153 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | 5% |
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 |
|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | — | — |
| 230101 | Fish meal | 2.9% | Rs. 3.7 per Kg |
| 230199 | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2301 10, and China's below.
China: the same goods (2301 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 2301 10. 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 |
|---|---|---|---|---|---|---|
| 2301.10.11.00 | Meat and bone meal containing bovine and ovine components含牛羊成分的肉骨粉 | 2%MFN rate (no APTA concession on this line) | 2% | 9% | 13% | ABMPQ |
| 2301.10.19.00 | Other meat and bone meal其他肉骨粉 | 2%MFN rate (no APTA concession on this line) | 2% | 9% | 13% | ABMPQ |
| 2301.10.20.00 | Cracklings油渣 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | ABPQ |
| 2301.10.90.00 | Other flours and meals of meat or meat offal, unfit for human consumption其他不适于供人食用的肉渣粉 | 5%MFN rate (no APTA concession on this line) | 5% | 9% | 0% | 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
2301.10.11Meat and bone meal containing bovine or ovine components
2301.10.11.00Meat and bone meal containing bovine and ovine components含牛羊成分的肉骨粉
Unfit for human consumption不适于供人食用的
- Unit
- kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- 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
- MImport commodity inspection进口商品检验
- 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.Use用途
- 3.Form (dregs, pellets)状态(渣粉、团粒)
- 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%
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
- 2301101100101Meat and bone meal containing bovine or ovine components (unfit for human consumption) (beef meal for feed (meat content > 67%))含牛羊成分的肉骨粉(不适于供人食用的)(饲料用牛肉粉(肉成分67%以上))
- 2301101100102Meat and bone meal containing bovine or ovine components (unfit for human consumption) (bovine meat and bone meal for feed)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用牛肉骨粉)
- 2301101100103Meat and bone meal containing bovine or ovine components (unfit for human consumption) (bovine blood meal for feed)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用牛血粉)
- 2301101100104Meat and bone meal containing bovine or ovine constituents (unfit for human consumption) (mutton meal (mutton meal for feed (meat content > 67%)))含牛羊成分的肉骨粉(不适于供人食用的)(羊肉粉(饲料用羊肉粉(肉成分67%以上))
- 2301101100105Meat and bone meal containing bovine or ovine components (unfit for human consumption) (ovine meat and bone meal for feed)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用羊肉骨粉)
- 2301101100106Meat and bone meal containing bovine or ovine components (unfit for human consumption) (ovine blood meal for feed)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用羊血粉)
- 2301101100107Meat and bone meal containing bovine or ovine ingredients (unfit for human consumption) (mixed feed for farmed even-toed ungulates)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用混合型饲养偶蹄动物肉骨粉)
- 2301101100108Meat and bone meal containing bovine or ovine ingredients (unfit for human consumption) (feed for wild even-toed ungulates: pig, cattle, sheep)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用野生偶蹄猪、牛、羊肉骨粉)
- 2301101100109Meat and bone meal containing bovine or ovine components (unfit for human consumption) (blood meal of wild even-toed ungulates, pigs, cattle, sheep for feed)含牛羊成分的肉骨粉(不适于供人食用的)(饲料用野生偶蹄猪、牛、羊血粉)
2301.10.19Meat and bone meal, of other animals
2301.10.19.00Other meat and bone meal其他肉骨粉
Unfit for human consumption不适于供人食用的
- Unit
- kg
- MFN import duty
- 2%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- 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
- MImport commodity inspection进口商品检验
- 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.Use用途
- 3.Form (dregs, pellets)状态(渣粉、团粒)
- 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%
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
- 2301101900101Other meat and bone meal (unfit for human consumption)其他肉骨粉(不适于供人食用的)(饲料用猪肉粉(肉成分67%以上))
- 2301101900102Other meat and bone meal (unfit for human consumption) (pork meat and bone meal for feed)其他肉骨粉(不适于供人食用的)(饲料用猪肉骨粉)
- 2301101900103Other meat and bone meal (unfit for human consumption) (pig blood meal for feed)其他肉骨粉(不适于供人食用的)(饲料用猪血粉)
- 2301101900104Other meat and bone meal (unfit for human consumption) (deer meat and bone meal for feed)其他肉骨粉(不适于供人食用的)(饲料用鹿肉骨粉)
- 2301101900105Other meat and bone meal (unfit for human consumption) (deer blood meal for feed)其他肉骨粉(不适于供人食用的)(饲料用鹿血粉)
- 2301101900106Other meat and bone meal (unfit for human consumption) (mixed meat and bone meal for feeding even-toed ungulates)其他肉骨粉(不适于供人食用的)(饲料用混合型饲养偶蹄动物肉骨粉)
- 2301101900107Other meat and bone meal, unfit for human consumption (other farmed even-toed ungulate meal for feed)其他肉骨粉(不适于供人食用的)(饲料用其他饲养偶蹄动物粉)
- 2301101900108Other meat and bone meal (unfit for human consumption) (feed for wild even-toed ungulates, pig, bovine, sheep meat meal (meat content > 67%))其他肉骨粉(不适于供人食用的)(饲料用野生偶蹄猪、牛、羊肉粉(肉成分67%以上))
- 2301101900109Other meat and bone meal, unfit for human consumption (other wild even-toed ungulate meal for feed)其他肉骨粉(不适于供人食用的)(饲料用其他野生偶蹄动物粉)
- 2301101900110Other meat and bone meal (unfit for human consumption) (poultry meat and bone meal for feed)其他肉骨粉(不适于供人食用的)(饲料用禽肉骨粉)
- 2301101900111Other meat and bone meal (unfit for human consumption) (poultry blood meal for feed)其他肉骨粉(不适于供人食用的)(饲料用禽血粉)
- 2301101900112Other meat and bone meal (unfit for human consumption) (other animal meat meal for feed (meat content > 67%))其他肉骨粉(不适于供人食用的)(饲料用其他动物肉粉(肉成份67%以上))
- 2301101900113Other meat and bone meal (unfit for human consumption) (other animal meat and bone meal for feed)其他肉骨粉(不适于供人食用的)(饲料用其他动物肉骨粉)
- 2301101900114Other meat and bone meal (unfit for human consumption) (other animal blood meal for feed)其他肉骨粉(不适于供人食用的)(饲料用其他动物血粉)
2301.10.20Cracklings
2301.10.20.00Cracklings油渣
Unfit for human consumption不适于供人食用的
- Unit
- kg
- MFN import duty
- 5%
- 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
- 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.Use用途
- 3.Form (dregs, pellets)状态(渣粉、团粒)
- 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%
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
- 2301102000101Oil-cake and other solid residues (unfit for human consumption) (other animal fats and oils for industrial use)油渣(不适于供人食用的)(工业用其他动物油脂)
- 2301102000102Oil dregs (unfit for human consumption) (animal oil dregs for feed)油渣(不适于供人食用的)(饲料用动物油渣)
- 2301102000103Oil-cake and other solid residues (unfit for human consumption) (other processed vegetable protein for animal feed)油渣(不适于供人食用的)(其他饲用加工植物蛋白)
2301.10.90Other flours, meals and pellets of meat or meat offal, unfit for human consumption
2301.10.90.00Other flours and meals of meat or meat offal, unfit for human consumption其他不适于供人食用的肉渣粉
including offal flours and meals包括杂碎渣粉
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 30%
- 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
- 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.Use用途
- 3.Form (dregs, pellets)状态(渣粉、团粒)
- 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%
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
- 2301109000999Other flours and meals of meat, unfit for human consumption (including offal flours and meals)其他不适于供人食用的肉渣粉(包括杂碎渣粉)
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
Previous2209 00Vinegar and substitutes for vinegar obtained from acetic acidOne level up2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greavesNext2301 20Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
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.