Heading · Chapter 02 · Section I, Live animals
HS 0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
Meat and edible meat offal
- Customs duty
- 30% to 100%
- 19 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0.5% to 20%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
19 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 |
|---|---|---|---|---|
| 0207 11 00 | Not cut in pieces, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 12 00 | Not cut in pieces, frozen | 30% | 0% or 5% | kg |
| 0207 13 00 | Cuts and offal, fresh or chilled | 100% | 0% or 5% | kg |
| 0207 14 00 | Cuts and offal, frozen | 100% | 0% or 5% | kg |
| 0207 24 00 | Not cut in pieces, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 25 00 | Not cut in pieces, frozen | 30% | 0% or 5% | kg |
| 0207 26 00 | Cuts and offal, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 27 00 | Cuts and offal, frozen | 30% | 0% or 5% | kg |
| 0207 41 00 | Not cut in pieces, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 42 00 | Not cut in pieces, frozen | 30% | 0% or 5% | kg |
| 0207 43 00 | Fatty livers, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 44 00 | Other, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 45 00 | Other, frozen | 30% | 0% or 5% | kg |
| 0207 51 00 | Not cut in pieces, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 52 00 | Not cut in pieces, frozen | 30% | 0% or 5% | kg |
| 0207 53 00 | Fatty livers, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 54 00 | Other, fresh or chilled | 30% | 0% or 5% | kg |
| 0207 55 00 | Other, frozen | 30% | 0% or 5% | kg |
| 0207 60 00 | Of guinea fowls | 30% | 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 19 tariff items: 30% to 100%. 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: 19 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. 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
| 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 |
|---|---|---|---|
| 0207 | Meat, and edible offal, of the poultry of heading 0105, 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 19 tariff items
China: the same goods (0207)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 36 in force and 17 expired under 0207. 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 |
|---|---|---|---|---|---|---|
| 0207.11.00.00 | Whole fowls of species Gallus domesticus, fresh or chilled鲜或冷藏的整只鸡 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.12.00.00 | Whole frozen chickens冻的整只鸡 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4x7ABRSPQ |
| 0207.13.11.00 | Fresh or chilled chicken cuts, bone in鲜或冷的带骨的鸡块 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.13.19.00 | Other fresh or chilled chicken pieces其他鲜或冷的鸡块 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.13.21.01 | Chicken wings, whole, fresh or chilled鲜或冷的鸡整翅 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.13.21.02 | Chicken wing drumettes, fresh or chilled鲜或冷的鸡翅根 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.13.21.03 | Chicken wing mid-sections, fresh or chilled鲜或冷的鸡翅中 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.13.21.04 | Two-joint wings of fowls of species Gallus domesticus, fresh or chilled鲜或冷的鸡两节翅 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | 4xABRSPQ |
| 0207.13.29.01 | Chicken wing-tips, fresh or chilled鲜或冷的鸡翅尖 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | AB4xRSPQ |
| 0207.13.29.02 | Knee cartilage of fowls of species Gallus domesticus, fresh or chilled鲜或冷的鸡膝软骨 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | AB4xRSPQ |
| 0207.13.29.90 | Other fresh or chilled chicken offal其他鲜或冷的鸡杂碎 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | AB4xRSPQ |
| 0207.14.11.00 | Frozen chicken cuts, bone-in冻的带骨鸡块 | 0.6元/千克MFN rate (no APTA concession on this line) | 0.6元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.19.00 | Frozen boneless chicken cuts冻的不带骨鸡块 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 7AB4xRSPQ |
| 0207.14.21.01 | Frozen whole chicken wings冻的鸡整翅 | 0.8元/千克MFN rate (no APTA concession on this line) | 0.8元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.21.02 | Frozen chicken drumettes冻的鸡翅根 | 0.8元/千克MFN rate (no APTA concession on this line) | 0.8元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.21.03 | Frozen chicken mid-joint wings冻的鸡翅中 | 0.8元/千克MFN rate (no APTA concession on this line) | 0.8元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.21.04 | Frozen chicken two-joint wings冻的鸡两节翅 | 0.8元/千克MFN rate (no APTA concession on this line) | 0.8元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.22.00 | Frozen chicken feet冻的鸡爪 | 1元/千克MFN rate (no APTA concession on this line) | 1元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.29.01 | Frozen chicken wing tips冻的鸡翅(翼)尖 | 0.5元/千克MFN rate (no APTA concession on this line) | 0.5元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.29.02 | Frozen chicken knee cartilage冻的鸡膝软骨 | 0.5元/千克MFN rate (no APTA concession on this line) | 0.5元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.14.29.90 | Other edible offal of fowls, frozen其他冻的食用鸡杂碎 | 0.5元/千克MFN rate (no APTA concession on this line) | 0.5元/千克 | 9% | 9% | 7AB4xRSPQ |
| 0207.24.00.00 | Turkeys, whole, fresh or chilled鲜或冷的整只火鸡 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.25.00.00 | Whole frozen turkeys冻的整只火鸡 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.26.00.00 | Fresh or chilled cuts and offal of turkeys鲜或冷的火鸡块及杂碎 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.27.00.00 | Frozen turkey cuts and offal冻的火鸡块及杂碎 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0207.41.00.00 | Ducks, whole, fresh or chilled鲜或冷的整只鸭 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.42.00.00 | Whole frozen ducks冻的整只鸭 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.43.00.00 | Fatty livers of ducks, fresh or chilled鲜或冷的鸭肥肝 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.44.00.00 | Fresh or chilled cuts and edible offal of ducks鲜或冷的鸭块及食用杂碎 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.45.00.00 | Frozen cuts and edible offal of duck冻的鸭块及食用杂碎 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.51.00.00 | Whole geese, fresh or chilled鲜或冷的整只鹅 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.52.00.00 | Whole frozen geese冻的整只鹅 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.53.00.00 | Fatty livers of geese, fresh or chilled鲜或冷的鹅肥肝 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.54.00.00 | Fresh or chilled cuts and edible offal of geese鲜或冷的鹅块及食用杂碎 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.55.00.00 | Frozen cuts and edible offal of goose冻的鹅块及食用杂碎 | 20%MFN rate (no APTA concession on this line) | 20% | 9% | 9% | ABRSPQ |
| 0207.60.00.00 | Whole guinea fowls, cuts and edible offal thereof, fresh, chilled or frozen鲜、冷、冻的整只珍珠鸡、珍珠鸡块及食用杂碎 | 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.
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.