Subheading · Chapter 03 · Section I, Live animals

HS 0306 36Crustaceans, 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: other shrimps and prawns

Fish and crustaceans, molluscs and other aquatic invertebrates

Customs duty: 5% to 30%; 7 tariff items
GST now: 0% or 5%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0% to 12%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
0306 36 10	Scampi (Macrobachium spp.)	30%	0% or 5%	kg
0306 36 20	Vannamei shrimp (Litopenaeus vannamei)	10%	0% or 5%	kg
0306 36 30	Indian white shrimp (Fenneropenaeus indicus)	30%	0% or 5%	kg
0306 36 40	Black tiger shrimp (Penaeus monodon)	10%	0% or 5%	kg
0306 36 50	Flower Shrimp(Penaeus semisulcatus)	30%	0% or 5%	kg
0306 36 60	Artemia	5%	0% or 5%	kg
0306 36 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 7 tariff items: 5% to 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: 7 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
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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
0306	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	—	—
030601	Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)	3.5%	Rs. 30.8 per Kg
030602	Accelerated Freeze Dried (AFD) shrimp / prawn	2.9%	Rs. 123.8 per Kg
030603	Lobster / Crab	4.4%	Rs. 74.6 per Kg
030604	Pasteurised tinned chilled crab meat	4.5%	Rs. 201 per Kg
030605	Others in chilled or frozen form	4.4%	Rs. 46.3 per Kg
030699	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)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0306 36, and China's below.

China: the same goods (0306 36)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 2 expired under 0306 36. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
0306.36.10.00	Young of other shrimps and prawns其他小虾及对虾种苗	0%MFN rate (no APTA concession on this line)	0%	9%	9%	ABPQ
0306.36.90.10	Other fresh or chilled small shrimps其他鲜、冷的小虾	12%MFN rate (no APTA concession on this line)	12%	9%	9%	ABPQRS
0306.36.90.90	Prawns, live, fresh or chilled; other live shrimps活、鲜或冷的对虾;其他活的小虾	12%MFN rate (no APTA concession on this line)	12%	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

0306.36.10Other fry of small shrimp and penaeid prawns

0306.36.10.00Young of other shrimps and prawns其他小虾及对虾种苗

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 25 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

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether for planting是否为种苗
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: 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%

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

0306361000101Other live young shrimps and prawns (Litopenaeus vannamei)其他小虾及对虾种苗(南美白对虾)
0306361000102Other shrimp and prawn larvae (Penaeus monodon)其他小虾及对虾种苗(斑节对虾)
0306361000103Other shrimp and prawn larvae (other prawns)其他小虾及对虾种苗(其他对虾)
0306361000104Other small shrimp and prawn larvae (other marine shrimp and crab)其他小虾及对虾种苗(其他海水虾蟹)
0306361000105Other live young shrimps and prawns (Macrobrachium rosenbergii)其他小虾及对虾种苗(罗氏沼虾苗)

0306.36.20Fresh or chilled prawns

0306.36.20.00Other fresh or chilled prawns, in shell or shelled其他鲜、冷带壳或去壳对虾Expired

Unit: kg
MFN import duty: 10%
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 [fresh, chilled, etc.]制作或保存方法[鲜、冷等]
5.Condition [in shell, shelled]状态[带壳、去壳]
6.Latin scientific name拉丁学名
7.Individual weight个体重量
8.Packing specifications包装规格
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 10%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 4.5%
Georgia: 0%
Mauritius: 0%

CIQ codes

0306362000101Other fresh or chilled, shelled or unshelled prawns (other farmed fresh or chilled shrimp)其他鲜、冷带壳或去壳对虾(其他养殖鲜或冷虾)
0306362000102Other fresh or chilled, shelled or unshelhelled prawns (other wild fresh or chilled shrimp)其他鲜、冷带壳或去壳对虾(其他野生鲜或冷虾)

0306.36.90Other live, fresh or chilled shrimps and prawns, excluding larvae

0306.36.90.10Other fresh or chilled small shrimps其他鲜、冷的小虾

Excluding seedlings种苗除外

Unit: kg
MFN import duty: 12%
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.Preparation or preservation method (live, fresh, chilled, etc.)制作或保存方法(活、鲜、冷等)
3.Latin scientific name拉丁学名
4.State (whole, head-off, deveined, tail-off, in shell, peeled)状态(是否全虾、去头、去肠线,去尾、带壳、去壳、)
5.Individual weight个体重量
6.Packing specifications包装规格
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 6.9%
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: 4.8%
Hong Kong: 0%
Macao: 0%

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

0306369010101Other fresh or chilled shrimps and prawns (excl. Pandalus spp.) (excl. larvae) (Other farmed fresh or chilled shrimps and prawns)其他鲜、冷的小虾(对虾属除外)(种苗除外)(其他养殖鲜或冷虾)
0306369010102Other fresh or chilled shrimps and prawns (excl. Pandalus spp.) (excl. larvae) (Other wild fresh or chilled shrimps and prawns)其他鲜、冷的小虾(对虾属除外)(种苗除外)(其他野生鲜或冷虾)
0306369010103Other fresh or chilled small shrimps (excl. Pandalus spp.) (excl. larvae) (for feed, marine shrimp)其他鲜、冷的小虾(对虾属除外)(种苗除外)(饲料用海水虾)
0306369010104Other fresh or chilled small shrimps (excl. Pandalus spp.) (excl. larvae) (for feed, freshwater shrimp)其他鲜、冷的小虾(对虾属除外)(种苗除外)(饲料用淡水虾)

0306.36.90.90Prawns, live, fresh or chilled; other live shrimps活、鲜或冷的对虾;其他活的小虾

Excluding seedlings种苗除外

Unit: kg
MFN import duty: 12%
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.Preparation or preservation method (live, fresh, chilled, etc.)制作或保存方法(活、鲜、冷等)
3.Latin scientific name拉丁学名
4.State (whole, head-off, deveined, tail-off, in shell, peeled)状态(是否全虾、去头、去肠线,去尾、带壳、去壳、)
5.Individual weight个体重量
6.Packing specifications包装规格
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 6.9%
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: 4.8%
Hong Kong: 0%
Macao: 0%

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

0306369090101Live, fresh or chilled prawns (Pandalus spp.); other live small shrimp (excl. Pandalus spp.) (excl. fry) (other farmed fresh or chilled shrimp)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(其他养殖鲜或冷虾)
0306369090102Live, fresh or chilled prawns (Pandalus spp.); other live small shrimp (excl. Pandalus spp.) (excl. fry) (other wild fresh or chilled shrimp)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(其他野生鲜或冷虾)
0306369090103Live, fresh or chilled prawns (Penaeus spp.); other live shrimps (excl. Penaeus spp.) (excl. larvae and postlarvae) (marine shrimp for feed)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(饲料用海水虾)
0306369090104Live, fresh or chilled prawns (Penaeus spp.); other live shrimps (excl. Penaeus spp.) (excl. larvae and postlarvae) (freshwater shrimp for feed)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(饲料用淡水虾)
0306369090105Live, fresh or chilled shrimps and prawns (Penaeus spp.); other live shrimps and prawns (excl. Penaeus spp.) (excl. larvae) (Live Litopenaeus vannamei)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的南美白对虾)
0306369090106Live, fresh or chilled prawns (Penaeus spp.); other live shrimps (excl. Penaeus spp.) (excl. larvae and postlarvae) (live Penaeus monodon)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的斑节对虾)
0306369090107Live, fresh or chilled prawns (Penaeus spp.); other live shrimps (excl. Penaeus spp.) (excl. larvae and postlarvae) (other live prawns)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的其他对虾)
0306369090108Live, fresh or chilled prawns (Pandalus spp.); other live small shrimp (excl. Pandalus spp.) (excl. fry) (other live marine shrimp and crabs)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的其他海水虾蟹)
0306369090109Live, fresh or chilled prawns (Penaeus spp.); other live small shrimp (excl. Penaeus spp.) (excl. larvae) (live Macrobrachium nipponense)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的日本沼虾(青虾))
0306369090110Penaeid prawns and shrimps (Penaeus spp.), live, fresh or chilled; other live small shrimps (excluding Penaeus spp.) (excluding fry) (live Macrobrachium rosenbergii)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的罗氏沼虾(马来沼虾))
0306369090111Live, fresh or chilled prawns (Pandalus spp.); other live small shrimp (excl. Pandalus spp.) (excl. fry) (other live freshwater shrimp and crabs)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的其他淡水虾蟹)
0306369090112Live, fresh or chilled prawns (Penaeus spp.); other live small shrimp (excl. Penaeus spp.) (excl. larvae) (live mantis shrimp)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的虾蛄)
0306369090113Live, fresh or chilled prawns (Penaeus spp.); other live small shrimp (excl. Penaeus spp.) (excl. larvae) (live mysid shrimp)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的糠虾)
0306369090114Live, fresh or chilled prawns (Pandalus spp.); other live small shrimp (excl. Pandalus spp.) (excl. fry) (other live crustaceans)活、鲜或冷的对虾(对虾属);其他活的小虾(对虾属除外)(种苗除外)(活的其他甲壳动物)

0306.36.90.01Other fresh or chilled shrimps其他鲜、冷小虾Expired

Unit: kg
MFN import duty: 12%
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: 3 Jan 2022

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.Preparation or preservation method [live, fresh, chilled, etc.]制作或保存方法[活、鲜、冷等]
5.Latin scientific name拉丁学名
6.State (whole, head-off, deveined, tail-off, in shell, peeled, breaded)状态[是否全虾、去头、去肠线,去尾、带壳、去壳、裹
7.Individual weight个体重量
8.Packing specifications包装规格
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4.8%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.4%
Iceland: 0%
Australia: 0%
South Korea: 3.6%
Georgia: 0%
Mauritius: 0%

CIQ codes

0306369001101Other fresh or chilled small shrimps (sea shrimp for feed)其他鲜、冷小虾(饲料用海水虾)
0306369001102Other fresh or chilled small shrimps (freshwater shrimp for feed)其他鲜、冷小虾(饲料用淡水虾)
0306369001103Other fresh or chilled small shrimps and prawns (other farmed fresh or chilled)其他鲜、冷小虾(其他养殖鲜或冷虾)
0306369001104Other fresh or chilled small shrimps and prawns (other wild fresh or chilled)其他鲜、冷小虾(其他野生鲜或冷虾)

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

Previous0306 17Other shrimps and prawns One level up0306Crustaceans, 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 Next0307 39Other

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 19 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.