Heading · Chapter 01 · Section I, Live animals
HS 0106Live animals: other live animals.
- Customs duty
- 30%
- 15 tariff items
- GST now
- 0%
- Import policy
- Restricted
- Export policy
- Mostly Free
- Prohibited: 4 items, Restricted: 1 item
- Unit
- units
- Duty in China
- 0% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
13 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 |
|---|---|---|---|---|
| 0106 11 00 | Primates | 30% | 0% | units |
| 0106 12 00 | Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the sub-order Pinnipedia) | 30% | 0% | units |
| 0106 13 00 | Camels and other camelids (Camelidae) | 30% | 0% | units |
| 0106 14 00 | Rabbits and hares | 30% | 0% | units |
| 0106 19 00 | Other | 30% | 0% | units |
| 0106 20 00 | Reptiles (including snakes and turtles) | 30% | 0% | units |
| 0106 31 00 | Birds of prey | 30% | 0% | units |
| 0106 32 00 | Psittaciformes (including parrots, parakeets, macaws and cockatoos) | 30% | 0% | units |
| 0106 33 00 | Ostriches; emus (Dromaius novaehollandiae) | 30% | 0% | units |
| 0106 39 00 | Other | 30% | 0% | units |
| 0106 41 | Bees | 30% | 0% | units |
| 0106 49 | Other | 30% | 0% | units |
| 0106 90 00 | Other | 30% | 0% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 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
- Restricted: 15 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%.
- Until 21 September 2025 0%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 6 | Other live animals such as Mammals, Birds, Insects | Nil |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% | 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% | 10/2025-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 |
|---|---|---|---|
| 0106 | Other live animals | Nil | — |
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: 10 tariff items
- Prohibited: 4 tariff items
- Restricted: 1 tariff item
China: the same goods (0106)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 64 in force and 21 expired under 0106. 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 |
|---|---|---|---|---|---|---|
| 0106.11.10.00 | Improved breeding primates改良种用灵长目哺乳动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | AFEBPQ |
| 0106.11.90.00 | Other primates其他灵长目哺乳动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | AFEBPQ |
| 0106.12.11.00 | Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia), for breeding改良种用鲸、海豚及鼠海豚;改良种用海牛及儒艮 | 0%China's provisional rate, lower than MFN | 10% | 9% | 9% | AFEBPQ |
| 0106.12.19.00 | Whales, dolphins & porpoises, not for improvement of breed; manatees & dugongs, not for improvement of breed非改良种用鲸、海豚及鼠海豚;非改良种用海牛及儒艮 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | AFEBPQ |
| 0106.12.21.10 | Improved breeding stock of endangered seals, sea lions and walruses (pinniped mammals)改良种用濒危海豹、海狮及海象(鳍足亚目哺乳动物) | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | AFEBPQ |
| 0106.12.21.90 | Improved breeding non-endangered seals, sea lions and walruses (pinniped mammals)改良种用非濒危海豹、海狮及海象(鳍足亚目哺乳动物) | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.12.29.10 | Endangered seals, sea lions and walruses, not for improvement of stock (pinniped mammals)非改良种用濒危海豹、海狮及海象(鳍足亚目哺乳动物) | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABEFPQ |
| 0106.12.29.90 | Non-endangered seals, sea lions & walruses, not for improvement of breed (pinniped mammals)非改良种用非濒危海豹、海狮及海象(鳍足亚目哺乳动物) | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0106.13.10.10 | Improved for breeding endangered camels & other endangered camelids改良种用濒危骆驼及其他濒危骆驼科动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.13.10.90 | Improved breeding camels and other camelidae改良种用骆驼及其他骆驼科动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.13.90.10 | Other endangered camels and other endangered camelidae其他濒危骆驼及其他濒危骆驼科动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | AFEBRPQ |
| 0106.13.90.90 | Other camels and other camelids其他骆驼及其他骆驼科动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.14.10.10 | Endangered wild rabbits, improved, for breeding改良种用濒危野兔 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABEFPQ |
| 0106.14.10.90 | Improved breeding domestic rabbits and hares改良种用家兔及野兔 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.14.90.10 | Other endangered wild rabbits其他濒危野兔 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | AFEBRPQ |
| 0106.14.90.90 | Other domestic and wild rabbits其他家兔及野兔 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.19.10.10 | Other pure-bred breeding endangered mammals其他改良种用濒危哺乳动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.19.10.20 | Improved breeding sika deer, red deer, reindeer, mink, silver fox, arctic fox, raccoon dog改良种用梅花鹿、马鹿、驯鹿、水貂、银狐、北极狐、貉 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.19.10.90 | Other improved breeding mammals其他改良种用哺乳动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.19.90.10 | Mammals, other, endangered其他濒危哺乳动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | AFEBRPQ |
| 0106.19.90.90 | Other mammals其他哺乳动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.20.11.00 | Crocodile hatchlings for breeding改良种用鳄鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | AFEBPQ |
| 0106.20.19.10 | Other pure-bred breeding endangered reptiles其他改良种用濒危爬行动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | FEABPQ |
| 0106.20.19.90 | Other improved breeding non-endangered reptiles其他改良种用非濒危爬行动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.20.20.11 | Edible endangered snakes食用濒危蛇 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | AFEBPRQ |
| 0106.20.20.19 | Edible non-endangered snakes食用非濒危蛇 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPRQ |
| 0106.20.20.21 | Edible endangered turtles and tortoises食用濒危龟鳖 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFERPQ |
| 0106.20.20.29 | Other edible turtles and tortoises其他食用龟鳖 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.20.20.91 | Other edible endangered reptiles其他食用濒危爬行动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | FEABRPQ |
| 0106.20.20.99 | Other edible reptiles其他食用爬行动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.20.90.10 | Reptiles, other, endangered其他濒危爬行动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | FEABPQ |
| 0106.20.90.90 | Other reptiles其他爬行动物 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0106.31.10.00 | Improved raptors for breeding改良种用猛禽 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | AFEBPQ |
| 0106.31.90.00 | Other birds of prey其他猛禽 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABFEPQ |
| 0106.32.10.10 | Improved breeding endangered birds of the order Psittaciformes改良种用濒危鹦形目的鸟 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.32.10.90 | Pure-bred breeding birds of non-endangered Psittaciformes改良种用非濒危鹦形目的鸟 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.32.90.10 | Endangered birds of psittaciformes, other than for breeding非改良种用濒危鹦形目的鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFEPQ |
| 0106.32.90.90 | Non-endangered birds of the order Psittaciformes, not for improved breeding非改良种用非濒危鹦形目的鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0106.33.10.10 | Endangered ostriches, improved for breeding改良种用濒危鸵鸟 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.33.10.90 | Improved breeding ostriches; emus改良种用鸵乌;鸸鹋 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.33.90.10 | Other endangered ostriches其他濒危鸵鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFERPQ |
| 0106.33.90.90 | Other ostriches, emus其他鸵鸟、鸸鹋 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.39.10.10 | Other endangered birds, improved for breeding其他改良种用濒危鸟 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.39.10.20 | Pigeons and quails, pure-bred for breeding改良种用鸽、鹌鹑 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.39.10.90 | Other birds, pure-bred for breeding其他改良种用的鸟 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.39.21.00 | Edible squabs食用乳鸽 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.39.23.10 | Edible endangered wild ducks食用濒危野鸭 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | FEABPRQ |
| 0106.39.23.90 | Wild ducks, not endangered, for human consumption食用非濒危野鸭 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPRQ |
| 0106.39.29.10 | Other edible endangered birds其他食用濒危鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFERPQ |
| 0106.39.29.90 | Other edible birds其他食用鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.39.90.10 | Other endangered birds其他濒危鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFERPQ |
| 0106.39.90.90 | Other birds其他鸟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRPQ |
| 0106.41.10.00 | Bees of a kind used for breeding改良种用蜂 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.41.90.00 | Other bees其他蜂 | 9%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0106.49.10.10 | Other endangered insects for breeding improved stock其他改良种用濒危昆虫 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.49.10.90 | Other non-endangered insects for improvement of breed其他改良种用非濒危昆虫 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.49.90.10 | Other endangered insects其他濒危昆虫 | 9%APTA rate, with an APTA certificate of origin | 10% | 9% | 0% | ABFEPQ |
| 0106.49.90.90 | Other non-endangered insects其他非濒危昆虫 | 9%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0106.90.11.10 | Improved endangered frog larvae, for breeding改良种用濒危蛙苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.90.11.90 | Other improved breeding frog larvae其他改良种用蛙苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.90.19.10 | Other endangered animals for breeding improved stock其他改良种用濒危动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0106.90.19.90 | Other improved breeding animals其他改良种用动物 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0106.90.90.10 | Other endangered animals其他濒危动物 | 9%APTA rate, with an APTA certificate of origin | 10% | 9% | 0% | ABFEPQ |
| 0106.90.90.90 | Other animals其他动物 | 9%APTA rate, with an APTA certificate of origin | 10% | 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.
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.