Tariff item · Chapter 02 · Section I, Live animals

HS 0206 30 00Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: of swine, fresh or chilled

Meat and edible meat offal › Of swine, fresh or chilled

Customs duty
30%
Tariff rate
GST now
0% or 5%
depending on the goods
Import policy
Restricted
Export policy
Free
Unit
kg
Duty in China
20%
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 rate30%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
India–Oman CEPA20/2026-Customs27%Oman

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
  • 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.
  • Food Safety And Standards Authority Of India (FSSAI): a no-objection at customs clearance, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.

"*Import is Restricted as per Schedule-I Import policy*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]have been uploaded in (e-sanchit) before giving Out-of-Charge(OOC)*"

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

Import policy (DGFT ITC(HS))

  • Restricted.
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
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 8All goods, fresh or chilledNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 9All goods, other than fresh or chilled, other than pre - packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 2All goods, other than fresh or chilled, pre-packaged and labelled5%

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
0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen0.15%—

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): 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**EXPORT OF EDIBLE OFFAL OF BOVINE ANIMALS, SHEEP OR GOATS FRESH, CHILLED OR FROZEN UNDER HS CODE 0206 AS PER AMENDED POLICY CONDITIONS FOR HALAL CERTIFICATION PROCESS FOR MEAT AND MEAT PRODUCTS IS NOTIFIED AS FOLLOWS:1.MEAT AND MEAT PRODUCTS SHALL BE ALLOWED TO BE EXPORTED AS HALAL CERTIFIED ONLY IF PRODUCED, PROCESSED AND/OR PACKAGED IN A FACILITY HAVING A VALID CERTIFICATION UNDER THE INDIA CONFORMITY ASSESSMENT SCHEME (I-CAS) HALAL OF QUALITY COUNCIL OF INDIA (QCI), ISSUED BY A CERTIFICATION BODY DULY ACCREDITED BY THE NATIONAL ACCREDITED VY THE NATIONAL ACCREDITATION BOARD FOR CERTIFICATION BODIES (NABCB) AS PER THE GUIDELINES ISSUED/AMENDED FROM TIME TO TIME. I-CAS HALAL AND THE GUIDELINES CAN BE ACCESSED AT <HTTPS://QCIN.ORG/I-CAS> .THE PROCEDURE FOR EXPORT OF NON-HALAL CERTIFIED MEAT AND MEAT PRODUCTS WILL REMAIN UNCHANGED. 2.THE EXPORT CONSIGNMENTS TO COUNTRIES WHERE THERE IS A REGULATION ON HALAL THE PRODUCER/SUPPLIER/EXPORTER SHALL ALSO MEET THE IMPORTING COUNTRY'S REQUIREMENTS/REGULATIONS, AS APPLICABLE, AND SHALL HOLD VALID CERTIFICATE(S) ISSUED BY HALAL CERTIFICATION BODIES APPROVED UNDER THE NATIONAL HALAL SYSTEM OF THE IMPORTING COUNTRY. IN SUCH CASES,THE HALAL CERTIFICATION UNDER I-CAS HALAL SHALL BE INITIALLY VOLUNTARY ON THE PART OF THE PRODUCER/SUPPLIER/EXPORTER. 3. ALL EXISTING HALAL CERTIFICATION BODIES SHALL HAVE SIX MONTHS TIME FROM THE DATE OF ISSUE OF THIS NOTIFICATION TO SEEK ACCREDITATION FROM NABCB FOR I-CAS HALAL. 4.ALL EXISTING EXPORT UNITS INCLUDING THOSE ALREADY REGISTERED WITH APEDA AS MEMBERS, SHALL HAVE SIX MONTHS TIME FROM THE DATE OF ISSUE OF THIS NOTIFICATION, FOR REGISTERING THEMSELVES AT DEDICATED AND INTEGRATED ONLINE PORTAL FOR MEAT EXPORTS DEVELOPED BY APEDA. 5.THE EXPORT WILL HOWEVER BE SUBJECT TO THE FOREIGN TRADE POLICY, AS ISSUED/AMENDED BY DGFT FROM TIME TO TIME.REF DGFT NOTF NO 03/2023 DTD 06-04-23*

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 0206 30, and China's below.

China: the same goods (0206 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0206 30. 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
0206.30.00.00Edible offal of swine, fresh or chilled鲜或冷藏的猪杂碎20%MFN rate (no APTA concession on this line)20%9%9%4ABxRSPQ
  • 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

0206.30.00Edible offal of swine, fresh or chilled

0206.30.00.00Edible offal of swine, fresh or chilled鲜或冷藏的猪杂碎
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
  • 4Export licence出口许可证
  • 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
  • xExport licence (processing trade)出口许可证(加工贸易)
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.Type (tongue, liver, heart tube, tendon plate, etc.)种类(舌、肝、心管、板筋等)
  • 4.Packing specifications包装规格
  • 5.Factory number厂号
  • 6.GTIN
  • 7.CAS
  • 8.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
  • 0206300000101Pig offal, fresh or chilled (fresh pig hearts)鲜或冷藏的猪杂碎(鲜的猪心)
  • 0206300000102Porcine offal, fresh or chilled (chilled pig hearts)鲜或冷藏的猪杂碎(冷藏猪心)
  • 0206300000103Pig offal, fresh or chilled (fresh pig livers)鲜或冷藏的猪杂碎(鲜的猪肝)
  • 0206300000104Pig offal, fresh or chilled (chilled pig livers)鲜或冷藏的猪杂碎(冷藏猪肝)
  • 0206300000105Pig offal, fresh or chilled (fresh pig lungs)鲜或冷藏的猪杂碎(鲜的猪肺)
  • 0206300000106Pig offal, fresh or chilled (chilled pig lungs)鲜或冷藏的猪杂碎(冷藏猪肺)
  • 0206300000107Edible offal of swine, fresh or chilled (fresh pig kidneys)鲜或冷藏的猪杂碎(鲜的猪肾)
  • 0206300000108Pig offal, fresh or chilled (chilled pig kidneys)鲜或冷藏的猪杂碎(冷藏猪肾)
  • 0206300000109Edible offal of swine, fresh or chilled (fresh pig tongues)鲜或冷藏的猪杂碎(鲜的猪舌)
  • 0206300000110Pig offal, fresh or chilled (chilled pig tongues)鲜或冷藏的猪杂碎(冷藏猪舌)
  • 0206300000111Pig offal, fresh or chilled (fresh pig tails)鲜或冷藏的猪杂碎(鲜的猪尾)
  • 0206300000112Porcine offal, fresh or chilled (chilled pig tails)鲜或冷藏的猪杂碎(冷藏猪尾)
  • 0206300000113Pig offal, fresh or chilled (fresh pig ears)鲜或冷藏的猪杂碎(鲜的猪耳)
  • 0206300000114Pig offal, fresh or chilled (chilled pig ears)鲜或冷藏的猪杂碎(冷藏猪耳)
  • 0206300000115Edible offal of swine, fresh or chilled (fresh pig feet)鲜或冷藏的猪杂碎(鲜的猪蹄)
  • 0206300000116Pig offal, fresh or chilled (chilled pig feet)鲜或冷藏的猪杂碎(冷藏猪蹄)
  • 0206300000117Offal of swine, fresh or chilled (fresh swine testicles)鲜或冷藏的猪杂碎(鲜的猪睾丸)
  • 0206300000118Porcine offal, fresh or chilled (chilled pig testicles)鲜或冷藏的猪杂碎(冷藏猪睾丸)
  • 0206300000119Offal of swine, fresh or chilled (fresh edible swine skin)鲜或冷藏的猪杂碎(鲜的猪食用皮)
  • 0206300000120Fresh or chilled swine offal (chilled swine edible skin)鲜或冷藏的猪杂碎(冷藏猪食用皮)
  • 0206300000121Porcine offal, fresh or chilled (fresh porcine heads and cuts thereof)鲜或冷藏的猪杂碎(鲜的猪头及头块)
  • 0206300000122Porcine offal, fresh or chilled (chilled porcine heads and cuts thereof)鲜或冷藏的猪杂碎(冷藏猪头及头块)
  • 0206300000123Offal of swine, fresh or chilled (fresh swine diaphragms)鲜或冷藏的猪杂碎(鲜的猪横膈膜)
  • 0206300000124Fresh or chilled swine offal (chilled swine diaphragm)鲜或冷藏的猪杂碎(冷藏猪横膈膜)
  • 0206300000125Porcine offal, fresh or chilled (fresh other porcine offal)鲜或冷藏的猪杂碎(鲜的其他猪杂碎)
  • 0206300000126Porcine offal, fresh or chilled (chilled other porcine offal)鲜或冷藏的猪杂碎(冷藏其他猪杂碎)
  • 0206300000127Offal of swine, fresh or chilled (fresh wild boar heart)鲜或冷藏的猪杂碎(鲜的野猪心)
  • 0206300000128Porcine offal, fresh or chilled (chilled wild boar hearts)鲜或冷藏的猪杂碎(冷藏野猪心)
  • 0206300000129Offal of swine, fresh or chilled (fresh wild boar liver)鲜或冷藏的猪杂碎(鲜的野猪肝)
  • 0206300000130Offal of swine, fresh or chilled (chilled wild boar liver)鲜或冷藏的猪杂碎(冷藏野猪肝)
  • 0206300000131Offal of swine, fresh or chilled (fresh wild boar lung)鲜或冷藏的猪杂碎(鲜的野猪肺)
  • 0206300000132Offal of swine, fresh or chilled (chilled wild boar lung)鲜或冷藏的猪杂碎(冷藏野猪肺)
  • 0206300000133Offal of swine, fresh or chilled (fresh wild boar kidney)鲜或冷藏的猪杂碎(鲜的野猪肾)
  • 0206300000134Offal of swine, fresh or chilled (chilled wild boar kidney)鲜或冷藏的猪杂碎(冷藏野猪肾)
  • 0206300000135Offal of swine, fresh or chilled (fresh wild boar tongue)鲜或冷藏的猪杂碎(鲜的野猪舌)
  • 0206300000136Offal of swine, fresh or chilled (chilled wild boar tongue)鲜或冷藏的猪杂碎(冷藏野猪舌)
  • 0206300000137Offal of swine, fresh or chilled (fresh wild boar tail)鲜或冷藏的猪杂碎(鲜的野猪尾)
  • 0206300000138Porcine offal, fresh or chilled (chilled wild boar tails)鲜或冷藏的猪杂碎(冷藏野猪尾)
  • 0206300000139Offal of swine, fresh or chilled (fresh wild boar ears)鲜或冷藏的猪杂碎(鲜的野猪耳)
  • 0206300000140Porcine offal, fresh or chilled (chilled wild boar ears)鲜或冷藏的猪杂碎(冷藏野猪耳)
  • 0206300000141Offal of swine, fresh or chilled (fresh wild boar trotters)鲜或冷藏的猪杂碎(鲜的野猪蹄)
  • 0206300000142Offal of swine, fresh or chilled (chilled wild boar trotters)鲜或冷藏的猪杂碎(冷藏野猪蹄)
  • 0206300000143Offal of swine, fresh or chilled (fresh wild boar whole feet)鲜或冷藏的猪杂碎(鲜的野猪全蹄)
  • 0206300000144Fresh or chilled swine offal (chilled wild boar whole feet)鲜或冷藏的猪杂碎(冷藏野猪全蹄)
  • 0206300000145Offal of swine, fresh or chilled (fresh wild boar testicles)鲜或冷藏的猪杂碎(鲜的野猪睾丸)
  • 0206300000146Offal of swine, fresh or chilled (chilled wild boar testicles)鲜或冷藏的猪杂碎(冷藏野猪睾丸)
  • 0206300000147Porcine offal, fresh or chilled (fresh wild boar edible skins)鲜或冷藏的猪杂碎(鲜的野猪食用皮)
  • 0206300000148Porcine offal, fresh or chilled (chilled wild boar edible skins)鲜或冷藏的猪杂碎(冷藏野猪食用皮)
  • 0206300000149Offal of swine, fresh or chilled (fresh heads and cuts of heads of wild swine)鲜或冷藏的猪杂碎(鲜的野猪头及头块)
  • 0206300000150Offal of swine, fresh or chilled (chilled heads and cuts of heads of wild swine)鲜或冷藏的猪杂碎(冷藏野猪头及头块)
  • 0206300000151Porcine offal, fresh or chilled (fresh wild boar diaphragms)鲜或冷藏的猪杂碎(鲜的野猪横膈膜)
  • 0206300000152Porcine offal, fresh or chilled (chilled wild boar diaphragms)鲜或冷藏的猪杂碎(冷藏野猪横膈膜)
  • 0206300000153Offal of swine, fresh or chilled (fresh offal of other wild swine)鲜或冷藏的猪杂碎(鲜的其他野猪杂碎)
  • 0206300000154Offal of swine, fresh or chilled (chilled offal of other wild swine)鲜或冷藏的猪杂碎(冷藏其他野猪杂碎)
  • 0206300000155Offal of swine, fresh or chilled (chilled pig's feet) (whole feet)鲜或冷藏的猪杂碎(冷藏猪蹄)(全蹄)
  • 0206300000156Porcine offal, fresh or chilled (chilled pig ear roots)鲜或冷藏的猪杂碎(冷藏猪耳根)
  • 0206300000157Pig offal, fresh or chilled (chilled pig snouts)鲜或冷藏的猪杂碎(冷藏猪鼻)
  • 0206300000158Pig offal, fresh or chilled (chilled pig faces)鲜或冷藏的猪杂碎(冷藏猪脸)
  • 0206300000159Porcine offal, fresh or chilled (chilled pig lips)鲜或冷藏的猪杂碎(冷藏猪唇)
  • 0206300000160Porcine offal, fresh or chilled (chilled pig trotters, whole)鲜或冷藏的猪杂碎(冷藏猪脚圈)
  • 0206300000161Porcine offal, fresh or chilled (chilled pig lower jaw)鲜或冷藏的猪杂碎(冷藏猪下颚)
  • 0206300000162Porcine offal, fresh or chilled (chilled pig aorta)鲜或冷藏的猪杂碎(冷藏猪心管)
  • 0206300000163Porcine offal, fresh or chilled (chilled pig trotters, toes)鲜或冷藏的猪杂碎(冷藏猪脚趾)
  • 0206300000164Porcine offal, fresh or chilled (chilled pig skin)鲜或冷藏的猪杂碎(冷藏猪皮)
  • 0206300000165Porcine offal, fresh or chilled (chilled pig heads)鲜或冷藏的猪杂碎(冷藏猪头)
  • 0206300000166Pig offal, fresh or chilled (chilled pig brains)鲜或冷藏的猪杂碎(冷藏猪脑)
  • 0206300000167Porcine offal, fresh or chilled (chilled pig trachea)鲜或冷藏的猪杂碎(冷藏猪气管)
  • 0206300000168Porcine offal, fresh or chilled (chilled pig esophagus)鲜或冷藏的猪杂碎(冷藏猪食管)
  • 0206300000169Porcine offal, fresh or chilled (chilled pig cartilage)鲜或冷藏的猪杂碎(冷藏猪软骨)
  • 0206300000170Porcine offal, fresh or chilled (chilled pig throats)鲜或冷藏的猪杂碎(冷藏猪喉管)
  • 0206300000171Pig offal, fresh or chilled (chilled pig bones)鲜或冷藏的猪杂碎(冷藏猪骨)

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