Tariff item · Chapter 03 · Section I, Live animals

HS 0305 71 00Shark fins

Fish and crustaceans, molluscs and other aquatic invertebrates › Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

Customs duty
30%
Tariff rate
GST now
0% or 5%
depending on the goods
Export policy
Prohibited
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate30%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0% or 5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
India–Oman CEPA20/2026-Customs0%Oman
India–EFTA TEPA52/2025-Customs18%Norway
India–EFTA TEPA51/2025-Customs21.43%Switzerland, Iceland, Liechtenstein
India–UK CETA29/2026-Customs27%United Kingdom

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

  • Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

Documents: Sanitory Import Permit/Permit for Import of Livestock Products (DAHD).

"*Import is Prohibited as per ITC HS Policy*The Importer must quote the IRN generated in esanchit pertaining to Sanitary Import Permit with document code 911DF1, issued and uploaded by AQCS, for the concerned CTIS listed in Annexure A (SL.NO 3) of Circular No 24/2022-Cus dtd 28-11-2022 to obtain the NOC*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Notes on these rates
  • BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 2.5% of the FOB value, capped at Rs. 24 per kg, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.5% of the FOB value, capped at Rs. 14.4 per kg, until 31 Dec 2026.

Clearance by other agencies

  • Wildlife Crime Control Bureau (WCCB): a clearance or certificate before export, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
  • Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*AS PER S.NO 28 OF SCHED. 2 OF ITC HS EXPORT POLICY; EXPORT OF MARINE SPECIES AND PRODUCTS EXCEPT THOSE SPECIES (AND THEIR PARTS, PRODUCTS AND DERIVATIVES) MENTIONED IN THE SCHEDULES OF THE WILD LIFE(PROTECTION) ACT, 1972 IS PERMITTED SUBJECT TO PRESHIPMENT QUALITY INSPECTION CERTIFICATE AS SPEC. BY THE GOVT THROUGH A NOTN.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Prohibited.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0305 71, and China's below.

China: the same goods (0305 71)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0305 71. 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
0305.71.00.10Fins of endangered sharks濒危鲨鱼鱼翅0%APTA rate, with an APTA certificate of origin15%13%0%ABEFRSPQ
0305.71.00.90Other shark fins其他鲨鱼鱼翅0%APTA rate, with an APTA certificate of origin15%13%13%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

0305.71.00Shark fins

0305.71.00.10Fins of endangered sharks濒危鲨鱼鱼翅

Whether or not dried, salted, in brine or smoked不论是否干制、盐腌、盐渍和熏制

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
80%
Import VAT
13%
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.Use用途
  • 3.Latin scientific name拉丁学名
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Georgia
0%
Cambodia
0%
Nicaragua
12%
Serbia
6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
11.3%
Brunei
11.3%
Cambodia
11.3%
Laos
11.3%
Malaysia
11.3%
New Zealand
12%
Singapore
11.3%
Thailand
11.3%
Vietnam
11.3%
Indonesia
11.3%
Philippines
11.3%
Myanmar
11.3%
CIQ codes
  • 0305710010999Endangered shark fins (whether or not dried, salted, in brine or smoked)濒危鲨鱼鱼翅(不论是否干制、盐腌、盐渍和熏制)
0305.71.00.90Other shark fins其他鲨鱼鱼翅

Whether or not dried, salted, in brine or smoked不论是否干制、盐腌、盐渍和熏制

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
80%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
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.Use用途
  • 3.Latin scientific name拉丁学名
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Georgia
0%
Cambodia
0%
Nicaragua
12%
Serbia
6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
11.3%
Brunei
11.3%
Cambodia
11.3%
Laos
11.3%
Malaysia
11.3%
New Zealand
12%
Singapore
11.3%
Thailand
11.3%
Vietnam
11.3%
Indonesia
11.3%
Philippines
11.3%
Myanmar
11.3%
CIQ codes
  • 0305710090999Other shark fins (whether or not dried, salted, in brine or smoked)其他鲨鱼鱼翅(不论是否干制、盐腌、盐渍和熏制)

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

Previous0305 69 90OtherOne level up0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking processNext0305 72 00Fish heads, tails and maws

Sources

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.