Subheading · Chapter 03 · Section I, Live animals
HS 0307 39Molluscs, 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: other
Fish and crustaceans, molluscs and other aquatic invertebrates
- 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
- 7%
- On Indian goods
Codes under this subheading
2 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 39 10 | Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) | 30% | 0% or 5% | kg |
| 0307 39 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 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
| 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 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 0307 39, and China's below.
China: the same goods (0307 39)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 0307 39. 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 |
|---|---|---|---|---|---|---|
| 0307.39.00.00 | 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 |
- 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
0307.39.00Mussels, dried, salted, in brine or smoked
0307.39.00.00Other dried, salted or in brine mussels其他干、盐腌或盐渍的贻贝
smoked, in shell or not, whether or not cooked before or during smoking包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮
- Unit
- kg
- MFN import duty
- 10%
- 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 (dried, salted, in brine, etc.)制作或保存方法(干、盐腌、盐渍等)
- 3.Latin scientific name拉丁学名
- 4.Condition (in shell, shelled)状态(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
- 2.1%
- 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
- 7%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 7%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 7%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 7.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0307390000101Other dried, salted or in brine mussels (including smoked, with or without shell, whether or not cooked before or during the smoking process) (Aquaculture dried shellfish products)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(养殖干制贝类制品)
- 0307390000102Other dried, salted or in brine mussels (including smoked, with or without shell, whether or not cooked before or during the smoking process) (Wild dried shellfish products)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(野生干制贝类制品)
- 0307390000103Other dried, salted or in brine mussels (including smoked, with or without shell, whether or not cooked before or during smoking) (farmed salted and brined shellfish products)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(养殖盐腌及盐渍贝类制品)
- 0307390000104Other dried, salted or in brine mussels (including smoked, with or without shell, whether or not cooked before or during smoking) (wild salted and brined shellfish products)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的,不论在熏制前或熏制过程中是否烹煮)(野生盐腌及盐渍贝类制品)
0307.39.00.01Frozen mussels冻贻贝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.
China's agreement rates
- ASEAN
- 7%
- Chile
- 0%
- Pakistan
- 5.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 0307390001101Frozen mussels (cultured)冻贻贝(养殖)
- 0307390001102Frozen mussels (wild)冻贻贝(野生)
0307.39.00.90Other dried, salted or in brine mussels其他干、盐腌或盐渍的贻贝Expired
smoked, in shell or not, whether or not cooked before or during smoking包括熏制的带壳或去壳的，不论在熏制前或熏制过程中是否烹煮
- 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
- 7%
- Chile
- 0%
- Pakistan
- 5.6%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 2.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 0307390090101Other mussels, dried, salted or in brine (including smoked, with or without shell, whether or not cooked before or during the smoking process) (dried farmed mussels)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的，不论在熏制前或熏制过程中是否烹煮)(干的养殖贻贝)
- 0307390090102Other dried, salted or in brine mussels (incl. smoked, with or without shell, cooked or not cooked before or during smoking) (salted or in brine cultured mussels)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的，不论在熏制前或熏制过程中是否烹煮)(盐腌或盐渍的养殖贻贝)
- 0307390090103Other mussels, dried, salted or in brine (including smoked, with or without shell, whether or not cooked before or during the smoking process) (dried wild mussels)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的，不论在熏制前或熏制过程中是否烹煮)(干的野生贻贝)
- 0307390090104Other dried, salted or in brine mussels (incl. smoked, with or without shell, cooked or not cooked before or during smoking) (salted or in brine wild mussels)其他干、盐腌或盐渍的贻贝(包括熏制的带壳或去壳的，不论在熏制前或熏制过程中是否烹煮)(盐腌或盐渍的野生贻贝)
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
- 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.