Subheading · Chapter 03 · Section I, Live animals
HS 0307 43Frozen
Fish and crustaceans, molluscs and other aquatic invertebrates › 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
- Customs duty
- 30%
- 4 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- On Indian goods
Codes under this subheading
4 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 43 10 | Cuttle fish | 30% | 0% or 5% | kg |
| 0307 43 20 | Whole squids | 30% | 0% or 5% | kg |
| 0307 43 30 | Squid tubes | 30% | 0% or 5% | kg |
| 0307 43 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 4 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: 4 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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0307 43, and China's below.
China: the same goods (0307 43)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 0307 43. 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 |
|---|---|---|---|---|---|---|
| 0307.43.10.00 | 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 |
- 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
0307.43.10Frozen cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
0307.43.10.00Cuttle fish and squid, frozen冻的墨鱼及鱿鱼
- 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.Method of preparation or preservation (frozen)制作或保存方法(冻)
- 3.Latin name (standardised to genus)拉丁学名(规范到属)
- 4.Individual weight个体重量
- 5.Packing specifications包装规格
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 10%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 9.6%
- Ecuador
- 9.6%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 10%
RCEP rates
- Australia
- 9%
- Brunei
- 9%
- Cambodia
- 9%
- South Korea
- 9%
- Laos
- 9%
- Malaysia
- 9%
- New Zealand
- 9.6%
- Singapore
- 9%
- Thailand
- 9%
- Vietnam
- 9%
- Japan
- 9.1%
- Indonesia
- 9%
- Philippines
- 9%
- Myanmar
- 9%
CIQ codes
- 0307431000101Frozen cuttlefish (Sepia, Sepiella, Sepiolina) and squid (Loligo, Nototodarus, Sepioteuthis, Todarodes) (frozen farmed cuttlefish (Sepia, Sepiella, Sepiolina))冻的墨鱼(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)(冻的养殖墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属))
- 0307431000102Frozen cuttlefish (Sepia, Sepiella, Sepiolina) and squid (Loligo, Nototodarus, Sepioteuthis, Todarodes) (frozen wild cuttlefish (Sepia, Sepiella, Sepiolina))冻的墨鱼(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)(冻的野生墨鱼(乌贼属、巨粒僧头乌贼、耳乌贼属))
- 0307431000103Frozen cuttle fish (Sepia, Sepiella, Sepioteuthis) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis) (Frozen farmed squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis))冻的墨鱼(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)(冻的养殖鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属))
- 0307431000104Frozen cuttle fish (Sepia, Sepiella, Sepioteuthis) and squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis) (Frozen wild squid (Ommastrephes, Loligo, Nototodarus, Sepioteuthis))冻的墨鱼(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)(冻的野生鱿鱼(柔鱼属、枪乌贼属、双柔鱼属、拟乌贼属))
0307.43.90Other frozen cuttle fish and squid
0307.43.90.00Other frozen cuttle fish and squid其他冻的墨鱼及鱿鱼
- 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 (frozen)制作或保存方法(冻)
- 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%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 8%
- Ecuador
- 8%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 0307439000101Other frozen cuttle fish and squid (other frozen farmed cuttle fish)其他冻的墨鱼及鱿鱼(其他冻的养殖墨鱼)
- 0307439000102Other frozen cuttle fish and squid (other frozen wild cuttle fish)其他冻的墨鱼及鱿鱼(其他冻的野生墨鱼)
- 0307439000103Other frozen cuttle fish and squid (other frozen farmed squid)其他冻的墨鱼及鱿鱼(其他冻的养殖鱿鱼)
- 0307439000104Other frozen cuttle fish and squid (other frozen wild squid)其他冻的墨鱼及鱿鱼(其他冻的野生鱿鱼)
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.