Tariff item · Chapter 02 · Section I, Live animals

HS 0207 54 00Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen: other, fresh or chilled

Meat and edible meat offal › Other, fresh or chilled

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 costSearch codesDuty 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
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 20 Oct 2026.

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, 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.
  • Department Of Animal Husbandry, Dairying And Fisheries (DAHD): a clearance or certificate before the goods arrive, under The Livestock Importation (Amendment) Act,2001.
  • 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.

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

"*As enclosed in CBIC Instruction no 30/2022-Cus dt 14-11-22,FSSAI vide their order dt 10-10-22 decided mandatory registration of Foreign Manufacturing facilities for Foods categories (Milk and Milk products, Meat and Meat products including PouLtry, Fish and their product,Egg powder,Infant Food and Nutraceuticals) and requested Exporting countries to provide list of existing manufacturers and those intending to Export such products to India in the attached format*Further vide FSSAI notice dt 11-01-23 and CBIC Instruction no 05/2023-Cus dt 08-02-23 and in modification to CBIC Instructions no.31/2022-Cus dt 14-01-22 and FSSAI order dtd 17-10-22 it was clarified to permit Import of specified high risk products such as (Milk and Milk products, Meat and Meat products including PouLtry, Fish and their product,Egg powder,Food for Infant Nutrition/Infant Food and Nutraceuticals.Health Supplements,Food for dietary uses. Probiotic and Prebiotic Foods.Foods for Special Medical purpose) only through designated 79 ports as per attached Annexure from 01-03-23*Import of PouLtry and PouLtry products into India shall be regulated as per S.O. 4118(E) dt 14.11.2019, issued by the DAHD and Fisheries under Section 3 and 3A of the Livestock Importation Act, 1898*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-Specimen copy of Label[0110FS], Health Certificate[6360AQ], FSSAI Import License[911001]have been uploaded in (e-sanchit) before giving OOC*Ensure compliance of General Notes 4(D) of Sched-I of ITC(HS) 2022 for Food Import entry points*Ref Letter No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-22 regarding rectifiable labeling information for Imported Food consignments and Order No.1828/Misc Matters/FSSAI/Imports-2021 dt 17-06-22 regarding Import of Clove stem received from Food Safety and Standards Authority of India and CBIC Instruction no.10/2022-Customs dtd 28-06-22 WRT toPara 2 on the rectifiable labeling information for Imported Food consignments*The Importer must upload the Veterinary Health Certificate issued by the Exporting country with document code 853AQ1 for the concerned CTIS listed in Annexure A (SL.NO 1) of Circular No 24/2022-Cus dt 28-11-2022.The Importer must upload the Laboratory Reports/Certificate of Analysis with document code 001AQ1, for the concerned CTIS listed in Annex A (SL.NO 2) of Circular No 24/2022-Cus dt 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 dt 28-11-2022 to obtain the NOC.Ref CBIC Instruction no 09/23-Cus dt 07-03-23 in modification to Instructions no 10/22-Cus dt 28-06-22 alongwith FSSAI order dt 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported Food consignment*"

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
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
0207Meat, and edible offal, of the poultry of heading 0105, 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 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.* *EXPORT OF MEAT AND EDIBLE OFFAL OF THE POULTRY OF HEADING NO.01.05, FRESH, CHILLED OR FROZEN UNDER HS CODE 0207 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 0207 54, and China's below.

China: the same goods (0207 54)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 0207 54. 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
0207.54.00.00Fresh 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
  • 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

0207.54.00Fresh or chilled goose cuts and offal

0207.54.00.00Fresh or chilled cuts and edible offal of geese鲜或冷的鹅块及食用杂碎

Excluding fatty livers肥肝除外

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.Method of preparation or preservation (fresh, chilled)制作或保存方法(鲜、冷)
  • 3.Method of processing (bone-in or boneless, etc.)加工方法(带骨或去骨等)
  • 4.Offal, please specify type杂碎请列明具体种类
  • 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
  • 0207540000101Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (fresh goose meat)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅肉)
  • 0207540000102Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (chilled goose meat)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅肉)
  • 0207540000103Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (fresh goose breasts)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅胸)
  • 0207540000104Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (chilled goose breasts)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅胸)
  • 0207540000105Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (fresh goose feet)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅爪)
  • 0207540000106Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (chilled goose feet)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅爪)
  • 0207540000107Fresh or chilled cuts and edible offal of geese (excl. fatty livers) (fresh goose wings, excl. wing tips)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅翼,不包括翼尖)
  • 0207540000108Fresh or chilled cuts and edible offal of geese (excluding fatty livers) (chilled goose wings, excluding wing-tips)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅翼,不包括翼尖)
  • 0207540000109Fresh or chilled cuts and edible offal of geese (excluding fatty livers) (fresh goose wings, including wing tips)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅翼,包括翼尖)
  • 0207540000110Fresh or chilled cuts and edible offal of geese (excluding fatty livers) (chilled goose wings, including wing tips)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅翼,包括翼尖)
  • 0207540000111Fresh or chilled cuts and edible offal of geese (excluding fatty livers) (fresh goose wing tips)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅翼翼尖)
  • 0207540000112Cuts and edible offal of geese, fresh or chilled (excluding fatty livers) (chilled goose wing tips)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅翼翼尖)
  • 0207540000113Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (fresh goose legs)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅腿)
  • 0207540000114Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (chilled goose legs)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅腿)
  • 0207540000115Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (fresh goose necks)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的鹅颈)
  • 0207540000116Fresh or chilled cuts and edible offal of goose (excluding fatty livers) (chilled goose necks)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏鹅颈)
  • 0207540000117Fresh or chilled cuts and edible offal of geese (excluding fatty livers) (fresh other goose meat and offal)鲜或冷的鹅块及食用杂碎(肥肝除外)(鲜的其他鹅肉及杂碎)
  • 0207540000118Fresh or chilled cuts and edible offal of geese (excluding fatty livers) (chilled other goose meat and offal)鲜或冷的鹅块及食用杂碎(肥肝除外)(冷藏其他鹅肉及杂碎)
  • 0207540000119Cuts and edible offal of goose, fresh or chilled (chilled goose foot bones)鲜或冷的鹅块及食用杂碎(冷藏鹅脚骨)
  • 0207540000120Cuts and edible offal of goose, fresh or chilled (chilled goose cartilage)鲜或冷的鹅块及食用杂碎(冷藏鹅软骨)
  • 0207540000121Fresh or chilled cuts and edible offal of geese (chilled goose skin)鲜或冷的鹅块及食用杂碎(冷藏鹅皮)
  • 0207540000122Fresh or chilled cuts and edible offal of geese (chilled goose hearts)鲜或冷的鹅块及食用杂碎(冷藏鹅心)
  • 0207540000123Fresh or chilled cuts and edible offal of geese (chilled goose gizzards)鲜或冷的鹅块及食用杂碎(冷藏鹅肾)

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