Heading · Chapter 03 · Section I, Live animals
HS 0307Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 15% to 30%
- 37 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 14%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
28 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 |
|---|---|---|---|---|
| 0307 11 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0307 12 00 | Frozen | 30% | 0% or 5% | kg |
| 0307 19 00 | Other | 30% | 0% or 5% | kg |
| 0307 21 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0307 22 00 | Frozen | 30% | 0% or 5% | kg |
| 0307 29 00 | Other | 30% | 0% or 5% | kg |
| 0307 31 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0307 32 00 | Frozen | 15% | 0% or 5% | kg |
| 0307 39 | Other | 30% | 0% or 5% | kg |
| 0307 42 | Live, fresh or chilled | 15% to 30% | 0% or 5% | kg |
| 0307 43 | Frozen | 30% | 0% or 5% | kg |
| 0307 49 | Other | 30% | 0% or 5% | kg |
| 0307 51 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0307 52 00 | Frozen | 30% | 0% or 5% | kg |
| 0307 59 00 | Other | 30% | 0% or 5% | kg |
| 0307 60 00 | Snails, other than sea snails | 30% | 0% or 5% | kg |
| 0307 71 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0307 72 00 | Frozen | 30% | 0% or 5% | kg |
| 0307 79 00 | Other | 30% | 0% or 5% | kg |
| 0307 81 00 | Live, fresh or chilled abalone (Haliotis spp.) | 30% | 0% or 5% | kg |
| 0307 82 00 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 30% | 0% or 5% | kg |
| 0307 83 00 | Frozen abalone (Haliotis spp.) | 30% | 0% or 5% | kg |
| 0307 84 00 | Frozen stromboid conchs (Strombus spp.) | 30% | 0% or 5% | kg |
| 0307 87 00 | Other abalone (Haliotis spp.) | 30% | 0% or 5% | kg |
| 0307 88 00 | Other stromboid conchs (Strombus spp.) | 30% | 0% or 5% | kg |
| 0307 91 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0307 92 00 | Frozen | 30% | 0% or 5% | kg |
| 0307 99 00 | 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 37 tariff items: 15% to 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 37 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 |
|---|---|---|---|
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process | — | — |
| 030701 | In chilled or frozen form | 4.5% | Rs. 29.5 per Kg |
| 030799 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 37 tariff items
China: the same goods (0307)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 56 in force and 38 expired under 0307. 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 |
|---|---|---|---|---|---|---|
| 0307.11.10.00 | Oyster spat牡蛎种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.11.90.00 | Other live, fresh or chilled oysters其他活、鲜、冷的牡蛎 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.12.00.00 | Frozen oysters冻的牡蛎 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.19.00.00 | Other oysters, dried, salted or in brine其他干、盐腌或盐渍牡蛎 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.21.91.00 | Live, fresh or chilled scallops活、鲜、冷的扇贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.21.99.00 | Other live, fresh or chilled scallops, including queen scallops, of the family Pectinidae其他活、鲜、冷的扇贝科的软体动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.22.10.00 | Frozen scallops冻的扇贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.22.90.00 | Other frozen scallops其他冻的扇贝科的软体动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.29.10.00 | Scallops, dried, salted or in brine干、盐腌或盐渍的扇贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.29.90.00 | Other scallops & other molluscs of the family Pectinidae, dried, salted or in brine其他干、盐腌或盐渍的扇贝科的软体动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.31.10.00 | Mussel spat贻贝种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.31.90.01 | Fresh or chilled mussels鲜、冷贻贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.31.90.90 | Other live mussels其他活贻贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.32.00.00 | Frozen mussels冻贻贝 | 7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0307.39.00.00 | Other dried, salted or in brine mussels其他干、盐腌或盐渍的贻贝 | 7%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABRSPQ |
| 0307.42.10.00 | Cuttlefish and squid fry墨鱼及鱿鱼种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.42.91.00 | Other live, fresh or chilled cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis)其他活、鲜、冷的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属) | 12%MFN rate (no APTA concession on this line) | 12% | 9% | 9% | ABRSPQ |
| 0307.42.99.00 | Other live, fresh or chilled cuttle fish and squid其他活、鲜、冷的墨鱼及鱿鱼 | 14%MFN rate (no APTA concession on this line) | 14% | 9% | 9% | ABRSPQ |
| 0307.43.10.00 | Cuttle fish and squid, frozen冻的墨鱼及鱿鱼 | 10%APTA rate, with an APTA certificate of origin | 12% | 9% | 9% | ABRSPQ |
| 0307.43.90.00 | Other frozen cuttle fish and squid其他冻的墨鱼及鱿鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.49.10.00 | Other dried or salted cuttle fish (Sepia, Sepiola, Rossia) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis)其他干、盐制的墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属)及鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属) | 10%APTA rate, with an APTA certificate of origin | 12% | 9% | 9% | ABRSPQ |
| 0307.49.90.00 | Other dried or salted cuttle fish and squid其他干、盐制的墨鱼及鱿鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.51.00.00 | Octopus, live, fresh or chilled活、鲜、冷章鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.52.00.00 | Frozen octopuses冻的章鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.59.00.00 | Other dried, salted octopus其他干、盐制的章鱼 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.60.10.10 | Spat of endangered snails and conches, excluding marine conches濒危蜗牛及螺种苗,海螺除外 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0307.60.10.90 | Snails and slugs, live, excluding sea snails蜗牛及螺种苗,海螺除外 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.60.90.10 | Other endangered snails and slugs, excluding sea snails其他濒危蜗牛及螺,海螺除外 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABFERSPQ |
| 0307.60.90.90 | Other live, fresh, chilled, frozen, dried, salted or in brine snails and slugs, excluding sea snails其他活、鲜、冷、冻、干、盐腌或盐渍的蜗牛及螺,海螺除外 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.71.10.10 | Tridacna clam spat砗磲的种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABEFPQ |
| 0307.71.10.90 | Clam, cockle and ark shell spat蛤、鸟蛤及舟贝种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.71.91.00 | Live, fresh or chilled clams活、鲜、冷蛤 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.71.99.10 | Live, fresh or chilled giant clams活、鲜、冷砗磲 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABEFRSPQ |
| 0307.71.99.20 | Live, fresh or chilled ark shells (Anadara granosa)活、鲜、冷的粗饰蚶 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0307.71.99.90 | Live, fresh or chilled cockles and ark shells活、鲜、冷鸟蛤及舟贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.72.00.10 | Frozen giant clams冻的砗磲 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABEFRSPQ |
| 0307.72.00.20 | Ark shells, frozen冻的粗饰蚶 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0307.72.00.90 | Frozen other clams, cockles and ark shells冻的其他蛤、鸟蛤及舟贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.79.00.10 | Dried, salted giant clams干、盐渍的砗磲 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABEFRSPQ |
| 0307.79.00.20 | Ark shells, dried or salted干、盐制的粗饰蚶 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0307.79.00.90 | Other clams, cockles and ark shells, dried or salted干、盐制其他蛤、鸟蛤及舟贝 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.81.10.00 | Abalone spat鲍鱼种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.81.90.00 | Abalone, live, fresh or chilled活、鲜、冷的鲍鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.82.10.00 | Babylonia areolata spat凤螺种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.82.90.00 | Other live, fresh or chilled babylon snails活、鲜或冷的其他凤螺 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.83.00.00 | Abalone, frozen冻的鲍鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.84.00.00 | Babylon snails, frozen冻的凤螺 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.87.00.00 | Dried, salted or in brine abalone干、盐腌或盐渍的鲍鱼 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.88.00.00 | Dried, salted or in brine whelks干、盐腌或盐渍的凤螺 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0307.91.10.90 | Other mollusc spat其他软体动物的种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0307.91.90.20 | Clams (Corbicula spp.), live, fresh or chilled活、鲜、冷蚬属 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABURSPQ |
| 0307.91.90.90 | Other live, fresh or chilled molluscs其他活、鲜、冷的软体动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.92.00.20 | Frozen clams of the genus Corbicula冻的蚬属 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABURSPQ |
| 0307.92.00.90 | Other frozen molluscs其他冻的软体动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0307.99.00.20 | Dried, salted or in brine clams of the genus Corbicula干、盐腌或盐渍蚬属 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABURSPQ |
| 0307.99.00.90 | Other dried, salted or in brine molluscs其他干、盐腌或盐渍软体动物 | 7%MFN rate (no APTA concession on this line) | 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.
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
Previous0306Crustaceans, 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 brineOne level upChapter 03Fish and crustaceans, molluscs and other aquatic invertebratesNext0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
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.