Subheading · Chapter 03 · Section I, Live animals

HS 0305 69Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: 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
0%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0305 69 10Mumbai duck30%0% or 5%kg
0305 69 20Seer without head30%0% or 5%kg
0305 69 30Sprats30%0% or 5%kg
0305 69 90Other30%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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 14All goods, other than fresh or chilled, and other than pre - packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 3All goods, other than fresh or chilled, pre-packaged and labelled5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 10Fish 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

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process0.15%—

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 0305 69, and China's below.

China: the same goods (0305 69)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 0305 69. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0305.69.10.00Salted hairtail, excluding edible offal盐腌及盐渍的带鱼,食用杂碎除外0%APTA rate, with an APTA certificate of origin7%9%9%ABRSPQ
0305.69.20.00Salted yellow croaker, excluding edible offal盐腌及盐渍的黄鱼,食用杂碎除外0%APTA rate, with an APTA certificate of origin10%9%9%ABRSPQ
0305.69.30.00Salted pomfret, excluding edible offal盐腌及盐渍的鲳鱼,食用杂碎除外0%APTA rate, with an APTA certificate of origin7%9%9%ABRSPQ
0305.69.90.10Other endangered fish, salted or in brine, excluding edible offal盐腌及盐渍的其他濒危鱼,食用杂碎除外0%APTA rate, with an APTA certificate of origin7%9%0%ABFERSPQ
0305.69.90.90Other fish, salted, but not dried or smoked; excluding edible offal盐腌及盐渍的其他鱼,食用杂碎除外0%APTA rate, with an APTA certificate of origin7%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

0305.69.10Salted or in brine hairtail

0305.69.10.00Salted hairtail, excluding edible offal盐腌及盐渍的带鱼,食用杂碎除外

Other than dried or smoked干或熏制的除外

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
80%
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.Prepared or preserved (salted or in brine)制作或保存方法(盐腌、盐渍)
  • 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
12.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
4.9%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
8%
Brunei
8%
Cambodia
8%
South Korea
8%
Laos
8%
Malaysia
8%
New Zealand
9.6%
Singapore
8%
Thailand
8%
Vietnam
8%
Japan
11%
Indonesia
8%
Philippines
8%
Myanmar
8%
CIQ codes
  • 0305691000999Salted hairtail, excluding edible offal (excluding dried or smoked)盐腌及盐渍的带鱼,食用杂碎除外(干或熏制的除外)

0305.69.20Salted or in brine yellow croaker

0305.69.20.00Salted yellow croaker, excluding edible offal盐腌及盐渍的黄鱼,食用杂碎除外

Other than dried or smoked干或熏制的除外

Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
80%
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.Prepared or preserved (salted or in brine)制作或保存方法(盐腌、盐渍)
  • 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
12.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.5%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
8%
Brunei
8%
Cambodia
8%
South Korea
8%
Laos
8%
Malaysia
8%
New Zealand
9.6%
Singapore
8%
Thailand
8%
Vietnam
8%
Japan
11%
Indonesia
8%
Philippines
8%
Myanmar
8%
CIQ codes
  • 0305692000101Salted yellow croaker, excluding edible offal (other than dried or smoked) (farmed)盐腌及盐渍的黄鱼,食用杂碎除外(干或熏制的除外)(盐腌及盐渍的养殖黄鱼)
  • 0305692000102Salted yellow croaker, excluding edible offal (other than dried or smoked) (wild)盐腌及盐渍的黄鱼,食用杂碎除外(干或熏制的除外)(盐腌及盐渍的野生黄鱼)

0305.69.30Pomfret, salted or in brine (excluding silver pomfret)

0305.69.30.00Salted pomfret, excluding edible offal盐腌及盐渍的鲳鱼,食用杂碎除外

Other than dried or smoked干或熏制的除外

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
80%
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.Prepared or preserved (salted or in brine)制作或保存方法(盐腌、盐渍)
  • 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
12.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
4.9%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
8%
Brunei
8%
Cambodia
8%
South Korea
8%
Laos
8%
Malaysia
8%
New Zealand
9.6%
Singapore
8%
Thailand
8%
Vietnam
8%
Japan
11%
Indonesia
8%
Philippines
8%
Myanmar
8%
CIQ codes
  • 0305693000101Salted or in brine pomfrets (excl. silver pomfrets), excluding edible offal (excl. dried or smoked) (Salted or in brine farmed pomfrets)盐腌及盐渍的鲳鱼(银鲳除外),食用杂碎除外(干或熏制的除外)(盐腌及盐渍的养殖鲳鱼)
  • 0305693000102Salted or in brine pomfrets (excl. silver pomfrets), excluding edible offal (excl. dried or smoked) (Salted or in brine wild pomfrets)盐腌及盐渍的鲳鱼(银鲳除外),食用杂碎除外(干或熏制的除外)(盐腌及盐渍的野生鲳鱼)

0305.69.40

0305.69.40.00Salted or in brine tilapia (excluding dried or smoked)盐腌及盐渍的罗非鱼(干或熏制的除外 )Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

0305.69.90Other fish, salted or in brine, n.e.s.

0305.69.90.10Other endangered fish, salted or in brine, excluding edible offal盐腌及盐渍的其他濒危鱼,食用杂碎除外

Other than dried or smoked干或熏制的除外

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
80%
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.Prepared or preserved (salted or in brine)制作或保存方法(盐腌、盐渍)
  • 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
12.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
8%
Brunei
8%
Cambodia
8%
South Korea
8%
Laos
8%
Malaysia
8%
New Zealand
9.6%
Singapore
8%
Thailand
8%
Vietnam
8%
Japan
11%
Indonesia
8%
Philippines
8%
Myanmar
8%
CIQ codes
  • 0305699010999Other endangered fish, salted, in brine, dried or smoked, edible offal thereof (excl. dried or smoked)盐腌及盐渍的其他濒危鱼,食用杂碎除外(干或熏制的除外)
0305.69.90.90Other fish, salted, but not dried or smoked; excluding edible offal盐腌及盐渍的其他鱼,食用杂碎除外

Other than dried or smoked干或熏制的除外

Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
80%
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.Prepared or preserved (salted or in brine)制作或保存方法(盐腌、盐渍)
  • 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
12.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3.2%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
8%
Brunei
8%
Cambodia
8%
South Korea
8%
Laos
8%
Malaysia
8%
New Zealand
9.6%
Singapore
8%
Thailand
8%
Vietnam
8%
Japan
11%
Indonesia
8%
Philippines
8%
Myanmar
8%
CIQ codes
  • 0305699090101Salted or in brine fish, other than edible offal (excl. dried or smoked); farmed grouper, salted or in brine盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖石斑鱼)
  • 0305699090102Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (farmed shad, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖鲥鱼)
  • 0305699090103Salted or in brine fish, other than edible offal (excl. dried or smoked); farmed sea bream, salted or in brine盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖鲷科鱼)
  • 0305699090104Salted or in brine fish, other than edible offal (excl. dried or smoked); farmed anglerfish, salted or in brine盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖安康鱼)
  • 0305699090105Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (farmed sea bream, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖海鲂)
  • 0305699090106Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (farmed flatfish, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖鲆鱼)
  • 0305699090107Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (farmed flounder, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖鲽鱼)
  • 0305699090108Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (farmed red fish, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖红鱼)
  • 0305699090109Other fish, salted, in brine, excluding edible offal (excl. dried or smoked) (other farmed fish, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的养殖其他鱼)
  • 0305699090110Salted or in brine fish, other than edible offal (excl. dried or smoked); wild grouper, salted or in brine盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生石斑鱼)
  • 0305699090111Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (wild shad, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生鲥鱼)
  • 0305699090112Salted or in brine fish, other than edible offal (excl. dried or smoked); wild sea bream, salted or in brine盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生鲷科鱼)
  • 0305699090113Salted or in brine fish, other than edible offal (excl. dried or smoked); wild anglerfish, salted or in brine盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生安康鱼)
  • 0305699090114Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (wild sea bream, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生海鲂)
  • 0305699090115Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (wild flatfish, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生鲆鱼)
  • 0305699090116Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (wild flounder, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生鲽鱼)
  • 0305699090117Salted or in brine fish, n.e.s., excl. edible offal (excl. dried or smoked) (wild red fish, salted or in brine)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的野生红鱼)
  • 0305699090118Other fish, salted or in brine, excluding edible offal (excluding dried or smoked) (salted or brined sea bream)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的海鲫鱼)
  • 0305699090119Other fish, salted or in brine, excluding edible offal (excluding dried or smoked) (salted or brined golden threadfin bream)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的金线鱼)
  • 0305699090120Other fish, salted or in brine, excluding edible offal (excluding dried or smoked) (salted or brined filefish)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的马面鱼)
  • 0305699090121Other fish, salted or in brine, excluding edible offal (excluding dried or smoked) (salted or brined mackerel)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的马鲛鱼)
  • 0305699090122Other fish, salted or in brine, excluding edible offal (excluding dried or smoked) (other salted or in brine wild fish)盐腌及盐渍的其他鱼,食用杂碎除外(干或熏制的除外)(盐腌或盐渍的其他野生其他鱼)

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