Heading · Chapter 03 · Section I, Live animals
HS 0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 30%
- 59 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 7%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
48 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 |
|---|---|---|---|---|
| 0304 31 00 | Tilapias (Oreochromis spp.) | 30% | 0% or 5% | kg |
| 0304 32 00 | Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.) | 30% | 0% or 5% | kg |
| 0304 33 00 | Nile Perch (Lates niloticus) | 30% | 0% or 5% | kg |
| 0304 39 00 | Other | 30% | 0% or 5% | kg |
| 0304 41 00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% | 0% or 5% | kg |
| 0304 42 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% | 0% or 5% | kg |
| 0304 43 00 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 30% | 0% or 5% | kg |
| 0304 44 00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 30% | 0% or 5% | kg |
| 0304 45 00 | Swordfish (Xiphias gladius) | 30% | 0% or 5% | kg |
| 0304 46 00 | Tooth fish (Dissostichus spp.) | 30% | 0% or 5% | kg |
| 0304 47 00 | Dogfish and other sharks | 30% | 0% or 5% | kg |
| 0304 48 00 | Rays and skates (Rajidae) | 30% | 0% or 5% | kg |
| 0304 49 | Other | 30% | 0% or 5% | kg |
| 0304 51 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp.,Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% | 0% or 5% | kg |
| 0304 52 00 | Salmonidae | 30% | 0% or 5% | kg |
| 0304 53 00 | Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 30% | 0% or 5% | kg |
| 0304 54 00 | Sword fish (Xiphias gladius) | 30% | 0% or 5% | kg |
| 0304 55 00 | Tooth fish (Dissostichus spp.) | 30% | 0% or 5% | kg |
| 0304 56 00 | Dogfish and other sharks | 30% | 0% or 5% | kg |
| 0304 57 00 | Rays and skates (Rajidae) | 30% | 0% or 5% | kg |
| 0304 59 | Other | 30% | 0% or 5% | kg |
| 0304 61 00 | Tilapias (Oreochromis spp.) | 30% | 0% or 5% | kg |
| 0304 62 00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30% | 0% or 5% | kg |
| 0304 63 00 | Nile Perch (Lates niloticus) | 30% | 0% or 5% | kg |
| 0304 69 00 | Other | 30% | 0% or 5% | kg |
| 0304 71 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% | 0% or 5% | kg |
| 0304 72 00 | Haddock (Melanogrammus aeglefinus) | 30% | 0% or 5% | kg |
| 0304 73 00 | Coal fish (Pollachius virens) | 30% | 0% or 5% | kg |
| 0304 74 00 | Hake (Merluccius spp., Urophycis spp.) | 30% | 0% or 5% | kg |
| 0304 75 00 | Alaska Pollock (Theragra chalcogramma) | 30% | 0% or 5% | kg |
| 0304 79 00 | Other | 30% | 0% or 5% | kg |
| 0304 81 00 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% | 0% or 5% | kg |
| 0304 82 00 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 30% | 0% or 5% | kg |
| 0304 83 00 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 30% | 0% or 5% | kg |
| 0304 84 00 | Sword fish (Xiphias gladius) | 30% | 0% or 5% | kg |
| 0304 85 00 | Tooth fish (Dissostichus spp.) | 30% | 0% or 5% | kg |
| 0304 86 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% | 0% or 5% | kg |
| 0304 87 00 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) | 30% | 0% or 5% | kg |
| 0304 88 | Dogfish, other sharks Rays and skates (Rajidae) | 30% | 0% or 5% | kg |
| 0304 89 | Other | 30% | 0% or 5% | kg |
| 0304 91 00 | Sword fish (Xiphias gladius) | 30% | 0% or 5% | kg |
| 0304 92 00 | Tooth fish (Dissostichus spp.) | 30% | 0% or 5% | kg |
| 0304 93 00 | Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 30% | 0% or 5% | kg |
| 0304 94 00 | Alaska Pollock (Theragra chalcogramma) | 30% | 0% or 5% | kg |
| 0304 95 00 | Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma) | 30% | 0% or 5% | kg |
| 0304 96 00 | Dogfish and other sharks | 30% | 0% or 5% | kg |
| 0304 97 00 | Rays and skates (Rajidae) | 30% | 0% or 5% | kg |
| 0304 99 00 | 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 59 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
- Free: 59 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. 13 | All goods, fresh or chilled | Nil |
| 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 |
|---|---|---|---|
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | — | — |
| 030401 | In chilled or frozen form | 4% | Rs. 39.3 per Kg |
| 030402 | Surimi fish paste | 4% | Rs. 10.8 per Kg |
| 030499 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 59 tariff items
China: the same goods (0304)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 69 in force and 11 expired under 0304. 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 |
|---|---|---|---|---|---|---|
| 0304.31.00.00 | Fillets of fresh or chilled tilapias (Oreochromis spp.)鲜或冷的罗非鱼(口孵非鲫属)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.32.00.00 | Fresh or chilled fillets of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)鲜或冷的鲶鱼((鱼芒)鲶属、鲶属、胡鲶属、真鮰属)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.33.00.00 | Fillets of fresh or chilled Nile perch (Lates niloticus)鲜或冷的尼罗河鲈鱼(尼罗尖吻鲈)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.39.00.10 | Fresh or chilled fillets of Anguilla marmorata鲜或冷的花鳗鲡鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABERSPQ |
| 0304.39.00.20 | Fillets of European eel, fresh or chilled鲜或冷的欧洲鳗鲡鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABEFRSPQ |
| 0304.39.00.90 | Fillets of fresh or chilled fish of the family Cyprinidae (Cyprinus, Carassius, Ctenopharyngodon, Hypophthalmichthys, Cirrhinus, Mylopharyngodon, Catla, Labeo, Osteochilus, Leptobarbus, Megalobrama), other eels (Anguilla) and snakeheads (Channa)鲜或冷的鲤科鱼(鲤属、鯽属、草鱼、鲢属、鲮属、青鱼、卡特拉鲃、野鲮属、哈氏纹唇鱼、何氏细须鲃、鲂属)、其他鳗鱼(鳗鲡属)及黑鱼(鳢属)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.41.00.00 | Fillets of salmon [sockeye salmon, chum salmon, pink salmon, chinook salmon, coho salmon, masu salmon, cherry salmon], Atlantic salmon and Danube salmon, fresh or chilled鲜或冷的大麻哈鱼〔红大麻哈鱼、细磷大麻哈鱼、大麻哈鱼、大鳞大麻哈鱼、银大麻哈鱼、马苏大麻哈鱼、玫瑰大麻哈鱼〕、大西洋鲑鱼及多瑙哲罗鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.42.00.00 | Fillets of fresh or chilled trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)鲜或冷的鳟鱼(河鳟、虹鳟、克拉克大麻哈鱼、阿瓜大麻哈鱼、吉雨大麻哈鱼、亚利桑那大麻哈鱼、金腹大麻哈鱼)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.43.00.00 | Fresh or chilled fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)鲜或冷的比目鱼(鲽科、鮃科、舌鳎科、鳎科、菱鮃科、刺鮃科)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.44.00.00 | Fish fillets of family Macrouridae, Moridae, Gadidae, Merlucciidae, Nototheniidae, fresh or chilled鲜或冷的犀鳕科、多丝真鳕科、鳕科、长尾鳕科、黑鳕科、无须鳕科、深海鳕科及南极鳕科鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.45.00.00 | Fresh or chilled swordfish fillets鲜或冷的剑鱼鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0304.46.00.00 | Fillets of Patagonian toothfish (Dissostichus spp.), fresh or chilled鲜或冷的南极犬牙鱼(南极犬牙鱼属)的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0304.47.00.10 | Fillets of endangered sharks, fresh or chilled鲜或冷的濒危鲨鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0304.47.00.90 | Fillets of other sharks, fresh or chilled鲜或冷的其他鲨鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.48.00.10 | Fillets of fresh or chilled endangered rays and skates鲜或冷的濒危魟鱼及鳐鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0304.48.00.90 | Fillets of other rays and skates, fresh or chilled鲜或冷的其他魟鱼及鳐鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.49.00.10 | Fillets of other fresh or chilled endangered fish鲜或冷的其他濒危鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0304.49.00.90 | Fresh or chilled fillets of other fish鲜或冷的其他鱼的鱼片 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.51.00.10 | Fresh or chilled meat of flower eel鲜或冷的花鳗鲡的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABERSPQ |
| 0304.51.00.20 | Flesh of European eel, fresh or chilled鲜或冷的欧洲鳗鲡的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABEFRSPQ |
| 0304.51.00.90 | Fresh or chilled fillets of tilapia, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp, other eels, Nile perch and snakeheads鲜或冷的罗非鱼、鲶鱼鲶属、鲶属、胡鲶属、真鮰属)、鲤科鱼、其他鳗鱼、尼罗河鲈鱼及黑鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.52.00.00 | Fresh or chilled meat of salmonidae鲜或冷的鲑科鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.53.00.00 | Fish meat of family Macrouridae, Moridae, Gadidae, Merlucciidae, Nototheniidae, fresh or chilled鲜或冷的犀鳕科、多丝真鳕科、鳕科、长尾鳕科、黑鳕科、无须鳕科、深海鳕科及南极鳕科鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.54.00.00 | Fresh or chilled meat of swordfish鲜或冷的剑鱼鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0304.55.00.00 | Fish meat of fresh or chilled Patagonian toothfish鲜或冷的南极犬牙鱼鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0304.56.00.10 | Fresh or chilled meat of endangered sharks鲜或冷的濒危鲨鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABEFRSPQ |
| 0304.56.00.90 | Other fresh or chilled meat of sharks鲜或冷的其他鲨鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.57.00.10 | Meat of fresh or chilled endangered rays and skates鲜或冷的濒危魟鱼及鳐鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABEFRSPQ |
| 0304.57.00.90 | Meat of other rays and skates, fresh or chilled鲜或冷的其他魟鱼及鳐鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.59.00.10 | Fish meat of other fresh or chilled endangered fish鲜或冷的其他濒危鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABEFRSPQ |
| 0304.59.00.90 | Fresh or chilled meat of other fish鲜或冷的其他鱼的鱼肉 | 5.3%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.61.00.00 | Frozen fillets of tilapia (Oreochromis spp.)冻罗非鱼(口孵非鲫属)鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.62.11.00 | Frozen fillets of spotted channel catfish冻斑点叉尾鮰鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.62.19.00 | Other frozen fillets of channel catfish冻的其他叉尾鮰鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.62.90.00 | Frozen fillets of other catfish (Silurus spp., Clarias spp., Ictalurus spp.)冻的其他鲶鱼鲶属、鲶属、胡鲶属、真鮰属)鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.63.00.00 | Frozen fillets of Nile perch冻的尼罗河鲈鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.69.00.10 | Frozen fillets of flower eel冻的花鳗鲡鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABERSPQ |
| 0304.69.00.20 | Frozen fillets of European eel冻的欧洲鳗鲡鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABEFRSPQ |
| 0304.69.00.90 | Fillets of carp, other eels and snakeheads, frozen冻的鲤科鱼、其他鳗鱼及黑鱼的鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.71.00.00 | Frozen cod fillets冻的鳕鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.72.00.00 | Frozen fillets of haddock冻的黑线鳕鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.73.00.00 | Frozen fillets of pollock冻的绿青鳕鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.74.00.00 | Frozen fillets of dogfish冻的狗鳕鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.75.00.00 | Frozen fillets of Alaska pollock冻的阿拉斯加狭鳕鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.79.00.00 | Frozen fillets of fish of the families Moridae, Muraenolepididae, Gadidae, Macrouridae, Notacanthidae, Merlucciidae, Ophidiidae and Carapidae冻的犀鳕科、多丝真鳕科、鳕科、长尾鳕科、黑鳕科、无须鳕科、深海鳕科及南极鳕科鱼的鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.81.00.00 | Fillets of frozen Pacific salmon (red salmon, sockeye salmon, chum salmon, pink salmon, coho salmon, chinook salmon, masu salmon, cherry salmon), Atlantic salmon and Danube salmon冻的大麻哈鱼〔红大麻哈鱼、细磷大麻哈鱼、大麻哈鱼、大鳞大麻哈鱼、银大麻哈鱼、马苏大麻哈鱼、玫瑰大麻哈鱼〕、大西洋鲑鱼及多瑙哲罗鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.82.00.00 | Frozen trout fillets冻的鳟鱼 鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.83.00.00 | Frozen fillets of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)冻的比目鱼(鲽科、鮃科、舌鳎科、鳎科、菱鮃科、刺鮃科) 鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.84.00.00 | Frozen swordfish fillets冻剑鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABURSPQ |
| 0304.85.00.00 | Frozen Patagonian toothfish fillets冻南极犬牙鱼鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABURSPQ |
| 0304.86.00.00 | Frozen fillets of herring (Atlantic herring, Pacific herring)冻的鲱鱼(大西洋鲱鱼、太平洋鲱鱼)鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.87.00.00 | Frozen fillets of tuna (of the genus Thunnus) or skipjack冻的金枪鱼(金枪鱼属)、鲣的鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.88.00.10 | Frozen fillets of endangered sharks, rays and skates冻的濒危鲨鱼、魟鱼及鳐鱼的鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABEFRSPQ |
| 0304.88.00.90 | Frozen fillets of other sharks, rays and skates冻的其他鲨鱼、魟鱼及鳐鱼的鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.89.00.10 | Other frozen endangered fish fillets冻的其他濒危鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABEFRSPQ |
| 0304.89.00.90 | Other frozen fish fillets冻的其他鱼片 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0304.91.00.00 | Other frozen swordfish meat其他冻剑鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0304.92.00.00 | Other frozen meat of Patagonian toothfish其他冻南极犬牙鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABURSPQ |
| 0304.93.00.10 | Frozen giant mottled eel meat冻的花鳗鲡鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABERSPQ |
| 0304.93.00.20 | Frozen European eel meat冻的欧洲鳗鲡鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABEFRSPQ |
| 0304.93.00.90 | Frozen meat of tilapia, catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp, other eels, Nile perch and snakeheads冻的罗非鱼、鲶鱼鲶属、鲶属、胡鲶属、真鮰属)、鲤科鱼、其他鳗鱼、尼罗河鲈鱼及黑鱼鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.94.00.00 | Frozen meat of Alaska pollock冻的阿拉斯加狭鳕鱼鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.95.00.00 | Frozen fish meat of family Macrouridae, Moridae, Gadidae, Macrouridae, Anoplopomatidae, Merlucciidae, Moridae and Nototheniidae, excluding Alaska pollock冻的犀鳕科、多丝真鳕科、鳕科、长尾鳕科、黑鳕科、无须鳕科、深海鳕科及南极鳕科鱼的鱼肉,阿拉斯加狭鳕鱼除外 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.96.00.10 | Frozen endangered shark meat冻的濒危鲨鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0304.96.00.90 | Other frozen shark meat冻的其他鲨鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.97.00.10 | Flesh of endangered rays and skates, frozen冻的濒危魟鱼及鳐鱼的鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0304.97.00.90 | Flesh of other rays and skates, frozen冻的其他魟鱼及鳐鱼的鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 9% | ABRSPQ |
| 0304.99.00.10 | Frozen meat of other endangered fish冻的其他濒危鱼的鱼肉 | 0%APTA rate, with an APTA certificate of origin | 7% | 9% | 0% | ABFERSPQ |
| 0304.99.00.90 | Other frozen fish meat其他冻鱼肉 | 0%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.