Subheading · Chapter 03 · Section I, Live animals

HS 0306 16Cold-water shrimps and prawns (pandalus spp., crangon crangon)

Fish and crustaceans, molluscs and other aquatic invertebrates › Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine

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
2.5% to 3.5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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
0306 16 10Accelerated Freeze Dried (AFD)30%0% or 5%kg
0306 16 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 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 13All goods, fresh or chilledNil
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
0306Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine——
030601Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)3.5%Rs. 30.8 per Kg
030602Accelerated Freeze Dried (AFD) shrimp / prawn2.9%Rs. 123.8 per Kg
030603Lobster / Crab4.4%Rs. 74.6 per Kg
030604Pasteurised tinned chilled crab meat4.5%Rs. 201 per Kg
030605Others in chilled or frozen form4.4%Rs. 46.3 per Kg
030699Others0.15%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0306 16, and China's below.

China: the same goods (0306 16)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 7 expired under 0306 16. 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
0306.16.30.00Frozen shelled cold-water shrimps and prawns冻的冷水小虾及对虾虾仁3.5%APTA rate, with an APTA certificate of origin7%9%9%ABPQRS
0306.16.40.00Frozen Northern prawns冻北方长额虾2.5%APTA rate, with an APTA certificate of origin5%9%9%ABRSPQ
0306.16.90.00Other frozen cold-water shrimps and prawns其他冻的冷水小虾及对虾2.5%APTA rate, with an APTA certificate of origin5%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

0306.16.11Peeled shrimp

0306.16.11.00Frozen cold-water shrimp meat冻冷水小虾虾仁Expired
Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
12 Oct 2021
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
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Method of preparation or preservation [frozen]制作或保存方法[冻]
  • 5.Condition [in shell, shelled]状态[带壳、去壳]
  • 6.Latin scientific name拉丁学名
  • 7.Specification [e.g., 41-50 pieces/lb]规格[如41~50个/磅]
  • 8.Packing specifications包装规格
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306161100101Frozen shelled cold-water shrimps (farmed)冻冷水小虾虾仁(养殖)
  • 0306161100102Frozen shelled cold-water shrimps (wild)冻冷水小虾虾仁(野生)

0306.16.12Other, Northern prawn (Pandalus borealis)

0306.16.12.00Frozen Northern prawns冻北方长额虾Expired

Excluding peeled shrimps虾仁除外

Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9/13%
Updated by China
12 Oct 2021
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
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Method of preparation or preservation [frozen]制作或保存方法[冻]
  • 5.Condition [in shell, shelled]状态[带壳、去壳]
  • 6.Latin scientific name拉丁学名
  • 7.Specification [e.g., 41-50 pieces/lb]规格[如41~50个/磅]
  • 8.Packing specifications包装规格
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306161200101Frozen Pandalus borealis (excl. meat) (aquaculture)冻北方长额虾(虾仁除外)(养殖)
  • 0306161200102Frozen Pandalus borealis (excl. meat) (wild)冻北方长额虾(虾仁除外)(野生)
0306.16.12.10Expired
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.

China's agreement rates
ASEAN
2.5%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306161210999Frozen cooked Northern prawn (excluding peeled prawns)冻煮北方长额虾(虾仁除外)
0306.16.12.90Expired
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.

China's agreement rates
ASEAN
2.5%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306161290999Other frozen Pandalus borealis (excluding peeled shrimp)其他冻北方长额虾(虾仁除外)

0306.16.19Other

0306.16.19.00Other frozen cold-water shrimps其他冻冷水小虾Expired
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
12 Oct 2021
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
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Method of preparation or preservation [frozen]制作或保存方法[冻]
  • 5.Condition [in shell, shelled]状态[带壳、去壳]
  • 6.Latin scientific name拉丁学名
  • 7.Specification [e.g., 41-50 pieces/lb]规格[如41~50个/磅]
  • 8.Packing specifications包装规格
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306161900101Other frozen cold-water small shrimps (farmed)其他冻冷水小虾(养殖)
  • 0306161900102Other frozen cold-water small shrimps (wild)其他冻冷水小虾(野生)

0306.16.21Peeled shrimp

0306.16.21.00Frozen cold-water prawn meat冻冷水对虾仁Expired
Unit
kg
MFN import duty
7%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
12 Oct 2021
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
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Method of preparation or preservation [frozen]制作或保存方法[冻]
  • 5.Condition [in shell, shelled]状态[带壳、去壳]
  • 6.Latin scientific name拉丁学名
  • 7.Specification [e.g., 41-50 pieces/lb]规格[如41~50个/磅]
  • 8.Packing specifications包装规格
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306162100101Frozen cold-water prawn meat (farmed)冻冷水对虾仁(养殖)
  • 0306162100102Frozen cold-water prawn meat (wild)冻冷水对虾仁(野生)

0306.16.29Other

0306.16.29.00Other frozen cold-water prawns其他冻冷水对虾Expired
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
70%
Import VAT
9%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
12 Oct 2021
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
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Method of preparation or preservation [frozen]制作或保存方法[冻]
  • 5.Condition [in shell, shelled]状态[带壳、去壳]
  • 6.Latin scientific name拉丁学名
  • 7.Specification [e.g., 41-50 pieces/lb]规格[如41~50个/磅]
  • 8.Packing specifications包装规格
  • 9.GTIN
  • 10.CAS
  • 11.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 0306162900101Other frozen cold-water prawns (farmed)其他冻冷水对虾(养殖)
  • 0306162900102Other frozen cold-water prawns (wild)其他冻冷水对虾(野生)

0306.16.30Frozen shelled cold-water shrimps and prawns

0306.16.30.00Frozen shelled cold-water shrimps and prawns冻的冷水小虾及对虾虾仁

Shrimps of the genus Pandalus; brown shrimp长额虾属、褐虾

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
  • 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.Condition (in shell, shelled)状态(带壳、去壳)
  • 4.Latin scientific name拉丁学名
  • 5.Specification (e.g., 41-50 pieces/lb)规格(如41~50个/磅)
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
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
4.9%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
3.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.4%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0306163000101Frozen cold-water shrimps & prawns (Pandalus spp., Crangon spp.), shelled (aquaculture)冻的冷水小虾及对虾(长额虾属、褐虾)虾仁(养殖)
  • 0306163000102Frozen cold-water shrimps & prawns (Pandalus spp., Crangon spp.), shelled (wild)冻的冷水小虾及对虾(长额虾属、褐虾)虾仁(野生)
  • 0306163000103Frozen cold-water shrimps & prawns (Pandalus spp., Crangon spp.), shelled (aquaculture)冻的冷水小虾及对虾(长额虾属、褐虾)虾仁(养殖)
  • 0306163000104Frozen cold-water shrimps & prawns (Pandalus spp., Crangon spp.), shelled (wild)冻的冷水小虾及对虾(长额虾属、褐虾)虾仁(野生)

0306.16.40Frozen Pandalus borealis, excluding shelled

0306.16.40.00Frozen Northern prawns冻北方长额虾

Excluding peeled shrimps虾仁除外

Unit
kg
MFN import duty
5%
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
10 Oct 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.Condition (in shell, shelled)状态(带壳、去壳)
  • 4.Latin scientific name拉丁学名
  • 5.Specification (e.g., 41-50 pieces/lb)规格(如41~50个/磅)
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
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
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
2.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0306164000101Frozen Pandalus borealis (excl. meat) (aquaculture)冻北方长额虾(虾仁除外)(养殖)
  • 0306164000102Frozen Pandalus borealis (excl. meat) (wild)冻北方长额虾(虾仁除外)(野生)

0306.16.90Other frozen cold-water shrimps and prawns, excluding peeled

0306.16.90.00Other frozen cold-water shrimps and prawns其他冻的冷水小虾及对虾

Shrimps of the genus Pandalus; brown shrimp长额虾属、褐虾

Unit
kg
MFN import duty
5%
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 (frozen)制作或保存方法(冻)
  • 3.Condition (in shell, shelled)状态(带壳、去壳)
  • 4.Latin scientific name拉丁学名
  • 5.Specification (e.g., 41-50 pieces/lb)规格(如41~50个/磅)
  • 6.Packing specifications包装规格
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
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
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
2.5%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 0306169000101Other frozen cold-water small shrimp and prawns (Pandalus spp., Crangon spp.) (farmed)其他冻的冷水小虾及对虾(长额虾属、褐虾)(养殖)
  • 0306169000102Other frozen cold-water small shrimp and prawns (Pandalus spp., Crangon spp.) (wild)其他冻的冷水小虾及对虾(长额虾属、褐虾)(野生)
  • 0306169000103Other frozen cold-water small shrimp and prawns (Pandalus spp., Crangon spp.) (farmed)其他冻的冷水小虾及对虾(长额虾属、褐虾)(养殖)
  • 0306169000104Other frozen cold-water small shrimp and prawns (Pandalus spp., Crangon spp.) (wild)其他冻的冷水小虾及对虾(长额虾属、褐虾)(野生)

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