Subheading · Chapter 03 · Section I, Live animals
HS 0303 91Livers, roes and milt
Fish and crustaceans, molluscs and other aquatic invertebrates › Fish, frozen, excluding fish fillets and other fish meat of heading 0303
- Customs duty
- 30%
- 2 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.3%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 0303 91 10 | Egg or egg yolk of fish | 30% | 0% or 5% | kg |
| 0303 91 90 | Other | 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 2 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% 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. 14 | All goods, other than fresh or chilled, and other than pre - packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 3 | All goods, other than fresh or chilled, pre-packaged and labelled | 5% |
| 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% 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 |
|---|---|---|---|
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 4% | Rs. 24.2 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0303 91, and China's below.
China: the same goods (0303 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 0303 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 |
|---|---|---|---|---|---|---|
| 0303.91.00.10 | Frozen livers, roe and milt of endangered fish species冻濒危鱼种的肝、鱼卵及鱼精 | 6.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0303.91.00.20 | Frozen fish roe冻的鱼卵 | 6.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABPQRS |
| 0303.91.00.90 | Other frozen fish livers, roes and milt其他冻鱼肝、鱼卵及鱼精 | 6.3%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.
Every Chinese code in full
0303.91.00Frozen fish livers, roes and milt
0303.91.00.10Frozen livers, roe and milt of endangered fish species冻濒危鱼种的肝、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 (frozen)制作或保存方法(冻)
- 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
- 1.5%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.8%
- Ecuador
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0303910010101Frozen livers, roes and milt of endangered fish species (farmed frozen fish liver)冻濒危鱼种的肝、鱼卵及鱼精(养殖冷冻鱼鱼肝)
- 0303910010102Frozen livers, roes and milt of endangered fish species (wild frozen fish liver)冻濒危鱼种的肝、鱼卵及鱼精(野生冷冻鱼鱼肝)
- 0303910010103Frozen livers, roes and milt of endangered fish species (farmed frozen fish roe)冻濒危鱼种的肝、鱼卵及鱼精(养殖冷冻鱼鱼卵)
- 0303910010104Frozen livers, roes and milt of endangered fish species (wild frozen fish roe)冻濒危鱼种的肝、鱼卵及鱼精(野生冷冻鱼鱼卵)
- 0303910010105Frozen livers, roes and milt of endangered fish species (farmed frozen fish milt)冻濒危鱼种的肝、鱼卵及鱼精(养殖冷冻鱼鱼精)
- 0303910010106Frozen livers, roes and milt of endangered fish species (wild frozen fish milt)冻濒危鱼种的肝、鱼卵及鱼精(野生冷冻鱼鱼精)
0303.91.00.20Frozen fish roe冻的鱼卵
Excluding endangered species濒危除外
- 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
- 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
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 (frozen)制作或保存方法(冻)
- 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
- 1.5%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.8%
- Ecuador
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0303910020101Frozen fish roe for reproduction (excluding endangered species) (roe of farmed frozen fish)冻的种用鱼卵(濒危除外)(养殖冷冻鱼鱼卵)
- 0303910020102Frozen fish roe for reproduction (excluding endangered species) (roe of wild frozen fish)冻的种用鱼卵(濒危除外)(野生冷冻鱼鱼卵)
0303.91.00.90Other frozen fish livers, roes and milt其他冻鱼肝、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
- 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 (frozen)制作或保存方法(冻)
- 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
- 1.5%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.8%
- Ecuador
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0303910090101Other frozen fish livers, roes and milt (aquaculture frozen fish liver)其他冻鱼肝、鱼卵及鱼精(养殖冷冻鱼鱼肝)
- 0303910090102Other frozen fish livers, roes and milt (wild frozen fish liver)其他冻鱼肝、鱼卵及鱼精(野生冷冻鱼鱼肝)
- 0303910090103Other frozen fish livers, roes and milt (aquaculture frozen fish milt)其他冻鱼肝、鱼卵及鱼精(养殖冷冻鱼鱼精)
- 0303910090104Other frozen fish livers, roes and milt (wild frozen fish milt)其他冻鱼肝、鱼卵及鱼精(野生冷冻鱼鱼精)
- 0303910090105Other frozen fish livers, roes and milt (aquaculture frozen fish roe)其他冻鱼肝、鱼卵及鱼精(养殖冷冻鱼鱼卵)
- 0303910090106Other frozen fish livers, roes and milt (wild frozen fish roe)其他冻鱼肝、鱼卵及鱼精(野生冷冻鱼鱼卵)
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.