Heading · Chapter 03 · Section I, Live animals
HS 0301Live fish
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 30%
- 8 tariff items
- GST now
- 0%
- Import policy
- Restricted
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 0301 11 00 | Freshwater | 30% | 0% | kg |
| 0301 19 00 | Other | 30% | 0% | kg |
| 0301 91 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% | 0% | kg |
| 0301 92 00 | Eels (Anguilla spp.) | 30% | 0% | kg |
| 0301 93 00 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 30% | 0% | kg |
| 0301 94 00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 30% | 0% | kg |
| 0301 95 00 | Southern bluefin tunas (Thunnus maccoyii) | 30% | 0% | kg |
| 0301 99 00 | Other | 30% | 0% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 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: 8 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. 11 | Live fish | 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 |
|---|---|---|---|
| 0301 | Live fish | 4% | Rs. 12.2 per Kg |
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: 8 tariff items
China: the same goods (0301)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 32 in force and 11 expired under 0301. 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 |
|---|---|---|---|---|---|---|
| 0301.11.00.10 | Endangered freshwater fish, for ornamental purposes观赏用濒危淡水鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFEPQ |
| 0301.11.00.20 | Freshwater ornamental fish, larvae/fry, for breeding淡水鱼观赏鱼种苗 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0301.11.00.90 | Other freshwater fish, for ornamental purposes观赏用其他淡水鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0301.19.00.10 | Endangered ornamental non-freshwater fish观赏用濒危非淡水鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABFEPQ |
| 0301.19.00.20 | Fry and fingerlings of ornamental fish, other than freshwater非淡水观赏鱼种苗 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0301.19.00.90 | Other ornamental non-freshwater fish观赏用其他非淡水鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0301.91.10.00 | Trout fry鳟鱼鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.91.90.00 | Other live trout其他活鳟鱼 | 7.6%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRPQ |
| 0301.92.10.10 | Marbled eel fry花鳗鲡鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABENPQ |
| 0301.92.10.20 | Elvers (European eel fry)欧洲鳗鲡鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABEFNPQ |
| 0301.92.10.90 | Eel fry鳗鱼鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABNPQ |
| 0301.92.90.10 | Ornamental eels花鳗鲡 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABERSPQ |
| 0301.92.90.20 | European eel欧洲鳗鲡 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABEFRSPQ |
| 0301.92.90.90 | Other live eels其他活鳗鱼 | 4.7%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0301.93.10.10 | Fry of Cyprinus spp.鲤属鱼鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.93.10.90 | Other cyprinid fish fry其他鲤科鱼鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.93.90.00 | Other cyprinid fish其他鲤科鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0301.94.10.00 | Fry of Atlantic and Pacific bluefin tuna大西洋及太平洋蓝鳍金枪鱼鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.94.91.00 | Atlantic bluefin tuna大西洋蓝鳍金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABNPQ |
| 0301.94.92.00 | Pacific bluefin tuna太平洋蓝鳍金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABNPQ |
| 0301.95.10.00 | Southern bluefin tuna fry南方蓝鳍金枪鱼鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.95.90.00 | Other Southern bluefin tuna其他南方蓝鳍金枪鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABNPQ |
| 0301.99.11.00 | Bass fry鲈鱼种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.99.12.00 | Sturgeon fry鲟鱼种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABFEPQ |
| 0301.99.19.10 | Other endangered fish fry其他濒危鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0301.99.19.90 | Other fish fry其他鱼苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0301.99.91.00 | Live tilapia活罗非鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0301.99.92.00 | Live puffer fish活的鲀 | 7.6%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABNPQ |
| 0301.99.93.10 | Live endangered cyprinids活的濒危鲤科鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFENPQ |
| 0301.99.93.90 | Other live cyprinids活的其他鲤科鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0301.99.99.10 | Other live endangered fish其他濒危活鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFENPQ |
| 0301.99.99.90 | Other live fish其他活鱼 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 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.