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Tariff item · Chapter 23 · Section IV, Prepared foodstuffs

HS 2301 10 90Flours, meals and pellets, of meat or meat offal, greaves: other (including 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%
Tariff rate
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
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 rate15%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)0% or 5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA4%United Arab Emirates
India–Korea CEPA5%South Korea
SAFTA5%Sri Lanka
APTA8.25%Bangladesh, China, South Korea, Sri Lanka
India–Oman CEPA20/2026-Customs12%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

  • 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.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD).

"*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-Health Certificate[6360AQ], sanitary Import permit[911DF1]have been uploaded in (E-Sanchit) before giving Out-of-Charge(OOC)*The Importer must upload the veterinary Health Certificate issued by the exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in annexure a (sl.no 1) of circular No 24/2022-CUS dtd 28-11-2022.the Importer must upload the laboratory reports/Certificate Of Analysis (COA) with document code 001AQ1, for the concerned CTIS listed in annexure a (sl.no 2) of circular No 24/2022-CUS dtd 28-11-2022."

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

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, 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.

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. 105Aquatic 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 branNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 153Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves5%

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
2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves——
230101Fish meal2.9%Rs. 3.7 per Kg
230199Others0.15%—

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): 0.9% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*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.

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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2301.10.11.00Meat 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
2301.10.19.00Other meat and bone meal其他肉骨粉2%MFN rate (no APTA concession on this line)2%9%13%ABMPQ
2301.10.20.00Cracklings油渣5%MFN rate (no APTA concession on this line)5%9%0%ABPQ
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

Sources

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.