Tariff item · Chapter 02 · Section I, Live animals

HS 0205 00 00Meat of horses, asses, mules or hinnes, fresh, chilled or frozen

Meat and edible meat offal › Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

Customs duty: 30%; Tariff rate
GST now: 0% or 5%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 20%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	30%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + 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
Agreement	Customs duty	Goods from
India–Oman CEPA20/2026-Customs	27%	Oman

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 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.The Importer must quote the IRN generated in esanchit pertaining to Sanitary Import Permit with document code 911DF1, issued and uploaded by AQCS, for the concerned CTIS listed in Annexure A (SL.NO 3) of Circular No 24/2022-Cus dtd 28-11-2022 to obtain the NOC*"

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 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 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
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 8	All goods, fresh or chilled	Nil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 9	All goods, other than fresh or chilled, other than pre - packaged and labelled	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 2	All goods, other than fresh or chilled, pre-packaged and labelled	5%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen	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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.

Clearance by other agencies

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

*EXPORT OF CHILLED AND FROZEN MEAT SHALL BE ALLOWED SUBJECT TO NOTE 3;EXPORT OF CANNED MEAT PRODUCTS SHALL BE SUBJECT TO NOTE 4;EXPORT OF MEAT AND MEAT PRODUCTS WILL BE SUBJECT TO NOTES 6,7 & 8 OF CHAPTER 2 OF OF SCHED. 2 OF 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.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0205 00, and China's below.

China: the same goods (0205 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0205 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
0205.00.00.10	Meat of endangered wild horses and wild asses, fresh, chilled or frozen鲜、冷或冻的濒危野马、野驴肉	20%MFN rate (no APTA concession on this line)	20%	9%	0%	ABFERSPQ
0205.00.00.90	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen鲜、冷或冻的马、驴、骡肉	20%MFN rate (no APTA concession on this line)	20%	9%	9%	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.

Every Chinese code in full

0205.00.00Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0205.00.00.10Meat of endangered wild horses and wild asses, fresh, chilled or frozen鲜、冷或冻的濒危野马、野驴肉

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
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
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

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验
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.Prepared or preserved (fresh, chilled or frozen)制作或保存方法(鲜、冷、冻)
3.Packing specifications包装规格
4.Factory number厂号
5.GTIN
6.CAS
7.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: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

0205000010101Meat of endangered wild horses or wild asses, fresh, chilled or frozen (fresh wild horse meat, boneless)鲜、冷或冻的濒危野马、野驴肉(鲜的去骨野马肉)
0205000010102Meat of endangered wild horses or wild asses, fresh, chilled or frozen (fresh wild horse meat, bone-in)鲜、冷或冻的濒危野马、野驴肉(鲜的带骨野马肉)
0205000010103Meat of endangered wild horses and wild asses, fresh, chilled or frozen (fresh carcases and half-carcases of wild horses)鲜、冷或冻的濒危野马、野驴肉(鲜的整头及半头野马肉)
0205000010104Meat of endangered wild horses and wild asses, fresh, chilled or frozen (chilled boneless wild horse meat)鲜、冷或冻的濒危野马、野驴肉(冷藏去骨野马肉)
0205000010105Meat of endangered wild horses and wild asses, fresh, chilled or frozen (chilled bone-in wild horse meat)鲜、冷或冻的濒危野马、野驴肉(冷藏带骨野马肉)
0205000010106Meat of endangered wild horses and wild asses, fresh, chilled or frozen (chilled carcases and half-carcases of wild horses)鲜、冷或冻的濒危野马、野驴肉(冷藏整头及半头野马肉)
0205000010107Meat of endangered wild horses or wild asses, fresh, chilled or frozen (frozen wild horse meat, boneless)鲜、冷或冻的濒危野马、野驴肉(冻藏去骨野马肉)
0205000010108Meat of endangered wild horses or wild asses, fresh, chilled or frozen (frozen wild horse meat, bone-in)鲜、冷或冻的濒危野马、野驴肉(冻藏带骨野马肉)
0205000010109Meat of endangered wild horses and wild asses, fresh, chilled or frozen (frozen carcases and half-carcases of wild horses)鲜、冷或冻的濒危野马、野驴肉(冻藏整头及半头野马肉)
0205000010110Meat of endangered wild horses or wild asses, fresh, chilled or frozen (fresh wild ass meat, boneless)鲜、冷或冻的濒危野马、野驴肉(鲜的去骨野驴肉)
0205000010111Meat of endangered wild horses or wild asses, fresh, chilled or frozen (fresh wild ass meat, bone-in)鲜、冷或冻的濒危野马、野驴肉(鲜的带骨野驴肉)
0205000010112Meat of endangered wild horses and wild asses, fresh, chilled or frozen (fresh carcases and half-carcases of wild asses)鲜、冷或冻的濒危野马、野驴肉(鲜的整头及半头野驴肉)
0205000010113Meat of endangered wild horses and wild asses, fresh, chilled or frozen (chilled boneless wild ass meat)鲜、冷或冻的濒危野马、野驴肉(冷藏去骨野驴肉)
0205000010114Meat of endangered wild horses or wild asses, fresh, chilled or frozen (chilled wild ass meat, bone-in)鲜、冷或冻的濒危野马、野驴肉(冷藏带骨野驴肉)
0205000010115Meat of endangered wild horses and wild asses, fresh, chilled or frozen (chilled carcases and half-carcases of wild asses)鲜、冷或冻的濒危野马、野驴肉(冷藏整头及半头野驴肉)
0205000010116Meat of endangered wild horses or wild asses, fresh, chilled or frozen (frozen wild ass meat, boneless)鲜、冷或冻的濒危野马、野驴肉(冻藏去骨野驴肉)
0205000010117Meat of endangered wild horses or wild asses, fresh, chilled or frozen (frozen wild ass meat, bone-in)鲜、冷或冻的濒危野马、野驴肉(冻藏带骨野驴肉)
0205000010118Meat of endangered wild horses and wild asses, fresh, chilled or frozen (frozen carcases and half-carcases of wild asses)鲜、冷或冻的濒危野马、野驴肉(冻藏整头及半头野驴肉)

0205.00.00.90Meat of horses, asses, mules or hinnies, fresh, chilled or frozen鲜、冷或冻的马、驴、骡肉

Unit: kg
MFN import duty: 20%
Provisional import duty: None
General import duty: 70%
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

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验
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.Prepared or preserved (fresh, chilled or frozen)制作或保存方法(鲜、冷、冻)
3.Packing specifications包装规格
4.Factory number厂号
5.GTIN
6.CAS
7.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: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

0205000090101Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh boneless horse meat)鲜、冷或冻的马、驴、骡肉(鲜的去骨马肉)
0205000090102Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh bone-in horse meat)鲜、冷或冻的马、驴、骡肉(鲜的带骨马肉)
0205000090103Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh carcases and half-carcases of horses)鲜、冷或冻的马、驴、骡肉(鲜的整头及半头马肉)
0205000090104Fresh, chilled or frozen meat of horses, asses, mules or hinnies (chilled boneless horse meat)鲜、冷或冻的马、驴、骡肉(冷藏去骨马肉)
0205000090105Fresh, chilled or frozen meat of horses, asses, mules or hinnies (chilled bone-in horse meat)鲜、冷或冻的马、驴、骡肉(冷藏带骨马肉)
0205000090106Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (chilled carcases and half-carcases of horses)鲜、冷或冻的马、驴、骡肉(冷藏整头及半头马肉)
0205000090107Fresh, chilled or frozen meat of horses, asses, mules or hinnies (frozen boneless horse meat)鲜、冷或冻的马、驴、骡肉(冻藏去骨马肉)
0205000090108Fresh, chilled or frozen meat of horses, asses, mules or hinnies (frozen bone-in horse meat)鲜、冷或冻的马、驴、骡肉(冻藏带骨马肉)
0205000090109Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (frozen carcases and half-carcases of horses)鲜、冷或冻的马、驴、骡肉(冻藏整头及半头马肉)
0205000090110Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh boneless ass meat)鲜、冷或冻的马、驴、骡肉(鲜的去骨驴肉)
0205000090111Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh bone-in ass meat)鲜、冷或冻的马、驴、骡肉(鲜的带骨驴肉)
0205000090112Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh carcases and half-carcases of asses)鲜、冷或冻的马、驴、骡肉(鲜的整头及半头驴肉)
0205000090113Fresh, chilled or frozen meat of horses, asses, mules or hinnies (frozen boneless ass meat)鲜、冷或冻的马、驴、骡肉(冻藏去骨驴肉)
0205000090114Fresh, chilled or frozen meat of horses, asses, mules or hinnies (chilled bone-in ass meat)鲜、冷或冻的马、驴、骡肉(冷藏带骨驴肉)
0205000090115Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (chilled carcases and half-carcases of asses)鲜、冷或冻的马、驴、骡肉(冷藏整头及半头驴肉)
0205000090116Fresh, chilled or frozen meat of horses, asses, mules or hinnies (chilled boneless ass meat)鲜、冷或冻的马、驴、骡肉(冷藏去骨驴肉)
0205000090117Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (frozen bone-in ass meat)鲜、冷或冻的马、驴、骡肉(冻藏带骨驴肉)
0205000090118Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (frozen carcases and half-carcases of asses)鲜、冷或冻的马、驴、骡肉(冻藏整头及半头驴肉)
0205000090119Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh boneless mule meat)鲜、冷或冻的马、驴、骡肉(鲜的去骨骡肉)
0205000090120Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh bone-in mule meat)鲜、冷或冻的马、驴、骡肉(鲜的带骨骡肉)
0205000090121Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (fresh carcases and half-carcases of mules)鲜、冷或冻的马、驴、骡肉(鲜的整头及半头骡肉)
0205000090122Fresh, chilled or frozen meat of horses, asses, mules or hinnies (chilled boneless mule meat)鲜、冷或冻的马、驴、骡肉(冷藏去骨骡肉)
0205000090123Fresh, chilled or frozen meat of horses, asses, mules or hinnies (chilled bone-in mule meat)鲜、冷或冻的马、驴、骡肉(冷藏带骨骡肉)
0205000090124Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (chilled carcases and half-carcases of mules)鲜、冷或冻的马、驴、骡肉(冷藏整头及半头骡肉)
0205000090125Fresh, chilled or frozen meat of horses, asses, mules or hinnies (frozen boneless mule meat)鲜、冷或冻的马、驴、骡肉(冻藏去骨骡肉)
0205000090126Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (frozen bone-in mule meat)鲜、冷或冻的马、驴、骡肉(冻藏带骨骡肉)
0205000090127Meat of horses, asses, mules or hinnies, fresh, chilled or frozen (frozen carcases and half-carcases of mules)鲜、冷或冻的马、驴、骡肉(冻藏整头及半头骡肉)

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

Previous0204 50 00Meat of goats One level up0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Next0206 10 00Of bovine animals, fresh or chilled

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
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.