Subheading · Chapter 03 · Section I, Live animals
HS 0302 91Livers, roes and milt
Fish and crustaceans, molluscs and other aquatic invertebrates › Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0303
- Customs duty
- 30%
- 1 tariff item
- GST now
- 0%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 7%
- On Indian goods
Codes under this subheading
1 code. 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 |
|---|---|---|---|---|
| 0302 91 00 | Livers, roes and milt | 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 1 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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. 12 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 10 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] | 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 |
|---|---|---|---|
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | — | — |
| 030201 | In chilled form | 4% | Rs. 27.9 per Kg |
| 030299 | Others | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 1 tariff item
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0302 91, and China's below.
China: the same goods (0302 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 0302 91. 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 |
|---|---|---|---|---|---|---|
| 0302.91.00.10 | Fresh or chilled livers, roe and milt of endangered fish species鲜或冷濒危鱼种的肝、鱼卵及鱼精 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABFERSPQ |
| 0302.91.00.20 | Fresh or chilled fish roe鲜、冷的鱼卵 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABPQ |
| 0302.91.00.90 | Other fresh or chilled fish livers and roes其他鲜或冷鱼肝及鱼精 | 7%MFN rate (no APTA concession on this line) | 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.
Every Chinese code in full
0302.91.00Fresh or chilled fish livers, roe and milt
0302.91.00.10Fresh or chilled livers, roe and milt of endangered fish species鲜或冷濒危鱼种的肝、鱼卵及鱼精
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Method of preparation or preservation (fresh, chilled)制作或保存方法(鲜、冷)
- 3.Latin scientific name拉丁学名
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 4.9%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0302910010101Livers, roes and milt of fresh or chilled endangered fish (fresh or chilled liver of farmed endangered fish)鲜或冷濒危鱼种的肝、鱼卵及鱼精(鲜或冷养殖濒危鱼鱼肝)
- 0302910010102Livers, roes and milt of fresh or chilled endangered fish (fresh or chilled wild endangered fish liver)鲜或冷濒危鱼种的肝、鱼卵及鱼精(鲜或冷野生濒危鱼鱼肝)
- 0302910010103Livers, roes and milt of fresh or chilled endangered fish (fresh or chilled roe of farmed endangered fish)鲜或冷濒危鱼种的肝、鱼卵及鱼精(鲜或冷养殖濒危鱼鱼卵)
- 0302910010104Livers, roes and milt of fresh or chilled endangered fish (fresh or chilled wild endangered fish roe)鲜或冷濒危鱼种的肝、鱼卵及鱼精(鲜或冷野生濒危鱼鱼卵)
- 0302910010105Livers, roes and milt of fresh or chilled endangered fish (fresh or chilled milt of farmed endangered fish)鲜或冷濒危鱼种的肝、鱼卵及鱼精(鲜或冷养殖濒危鱼鱼精)
- 0302910010106Livers, roes and milt of fresh or chilled endangered fish (fresh or chilled wild endangered fish milt)鲜或冷濒危鱼种的肝、鱼卵及鱼精(鲜或冷野生濒危鱼鱼精)
0302.91.00.20Fresh or chilled fish roe鲜、冷的鱼卵
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 25 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
- 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.Latin scientific name拉丁学名
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 4.9%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0302910020101Fresh or chilled fish roe for breeding (excl. endangered) (other fresh or chilled wild fish roe)鲜、冷的种用鱼卵(濒危除外)(其他鲜或冷野生鱼鱼卵)
- 0302910020102Fresh or chilled fish roe for breeding (excl. endangered) (other fresh or chilled farmed fish roe)鲜、冷的种用鱼卵(濒危除外)(其他鲜或冷养殖鱼鱼卵)
0302.91.00.90Other fresh or chilled fish livers and roes其他鲜或冷鱼肝及鱼精
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Latin scientific name拉丁学名
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 4.9%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0302910090101Other fresh or chilled fish livers, roes and milt (other fresh or chilled farmed fish livers)其他鲜或冷的鱼肝、鱼卵及鱼精(其他鲜或冷养殖鱼鱼肝)
- 0302910090102Other fresh or chilled fish livers, roes and milt (other fresh or chilled wild fish livers)其他鲜或冷的鱼肝、鱼卵及鱼精(其他鲜或冷野生鱼鱼肝)
- 0302910090103Other fresh or chilled fish livers, roes and milt (other fresh or chilled milt of farmed fish)其他鲜或冷的鱼肝、鱼卵及鱼精(其他鲜或冷养殖鱼鱼精)
- 0302910090104Other fresh or chilled fish livers, roes and milt (other fresh or chilled wild fish milt)其他鲜或冷的鱼肝、鱼卵及鱼精(其他鲜或冷野生鱼鱼精)
- 0302910090105Other fresh or chilled fish livers, roes and milt (other fresh or chilled roe of farmed fish)其他鲜或冷的鱼肝、鱼卵及鱼精(其他鲜或冷养殖鱼鱼卵)
- 0302910090106Other fresh or chilled fish livers, roes and milt (other fresh or chilled wild fish roes)其他鲜或冷的鱼肝、鱼卵及鱼精(其他鲜或冷野生鱼鱼卵)
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.