Subheading · Chapter 03 · Section I, Live animals
HS 0304 59Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: other
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 30%
- 4 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5.3%
- On Indian goods
Codes under this subheading
4 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 59 10 | Hilsa (Tenualosa ilisha) | 30% | 0% or 5% | kg |
| 0304 59 30 | Seer | 30% | 0% or 5% | kg |
| 0304 59 40 | Tuna | 30% | 0% or 5% | kg |
| 0304 59 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 4 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: 4 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0304 59, and China's below.
China: the same goods (0304 59)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0304 59. 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 |
|---|---|---|---|---|---|---|
| 0304.59.00.10 | 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 |
- 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
0304.59.00Other fresh or chilled fish meat
0304.59.00.10Fish meat of other fresh or chilled endangered fish鲜或冷的其他濒危鱼的鱼肉
Whether or not comminuted不论是否绞碎
- Unit
- kg
- MFN import duty
- 7%
- Provisional import duty
- None
- General import duty
- 70%
- 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
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.Individual weight [e.g., 1000-2000 g/slice (block), etc.]个体重量[如1000~2000克/片(块)等]
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- 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
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.3%
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
- 0304590010999Fish meat of other endangered fish, fresh or chilled (whether or not minced)鲜或冷的其他濒危鱼的鱼肉(不论是否绞碎)
0304.59.00.90Fresh or chilled meat of other fish鲜或冷的其他鱼的鱼肉
Whether or not comminuted不论是否绞碎
- Unit
- kg
- MFN import duty
- 7%
- 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.Latin scientific name拉丁学名
- 4.Individual weight [e.g., 1000-2000 g/slice (block), etc.]个体重量[如1000~2000克/片(块)等]
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- 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
- 2.8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.3%
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
- 0304590090101Fish meat of other fish, fresh or chilled, whether or not minced (farmed grouper)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖石斑鱼)
- 0304590090102Fish meat of other fish, fresh or chilled, whether or not minced (farmed Hilsa shad)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖鲥鱼)
- 0304590090103Fish fillets of other fish, fresh or chilled, whether or not minced (farmed Sparidae) (not for raw consumption)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖鲷科(非生食))
- 0304590090104Fresh or chilled meat of other fish, whether or not minced (farmed Sparidae (possibly for raw consumption))鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖鲷科(可能用于生食))
- 0304590090105Fish meat of other fish, fresh or chilled, whether or not minced (farmed monkfish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖安康鱼)
- 0304590090106Fish meat of other fish, fresh or chilled, whether or not minced (farmed John Dory)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖海鲂)
- 0304590090107Fish meat of other fish, fresh or chilled, whether or not minced (farmed flatfish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖鲆鱼)
- 0304590090108Fish meat of other fish, fresh or chilled, whether or not minced (other farmed fish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(养殖其他鱼)
- 0304590090109Fish fillets of other fish, fresh or chilled, whether or not minced (wild Sparidae) (not for raw consumption)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生鲷科(非生食))
- 0304590090110Fresh or chilled meat of other fish, whether or not minced (wild Sparidae (possibly for raw consumption))鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生鲷科(可能用于生食))
- 0304590090111Fish meat of other fish, fresh or chilled, whether or not minced (wild grouper)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生石斑鱼)
- 0304590090112Fish meat of other fish, fresh or chilled, whether or not minced (wild Hilsa shad)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生鲥鱼)
- 0304590090113Fish meat of other fish, fresh or chilled, whether or not minced (wild monkfish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生安康鱼)
- 0304590090114Fish meat of other fish, fresh or chilled, whether or not minced (wild John Dory)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生海鲂)
- 0304590090115Fish meat of other fish, fresh or chilled, whether or not minced (wild flatfish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生鲆鱼)
- 0304590090116Fish meat of other fish, fresh or chilled, whether or not minced (wild plaice)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生鲽鱼)
- 0304590090117Fish meat of other fish, fresh or chilled, whether or not minced (sea bream)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(海鲫鱼)
- 0304590090118Fish meat of other fish, fresh or chilled, whether or not minced (golden threadfin bream)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(金线鱼)
- 0304590090119Fish meat of other fish, fresh or chilled, whether or not minced (filefish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(马面鱼)
- 0304590090120Fish meat of other fish, fresh or chilled, whether or not minced (mackerel)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(马鲛鱼)
- 0304590090121Fish meat of other fish, fresh or chilled, whether or not minced (other wild fish)鲜或冷的其他鱼的鱼肉(不论是否绞碎)(野生其他鱼)
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.