Heading · Chapter 03 · Section I, Live animals
HS 0308Aquatic 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
Fish and crustaceans, molluscs and other aquatic invertebrates
- Customs duty
- 30%
- 10 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 0308 11 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0308 12 00 | Frozen | 30% | 0% or 5% | kg |
| 0308 19 00 | Other | 30% | 0% or 5% | kg |
| 0308 21 00 | Live, fresh or chilled | 30% | 0% or 5% | kg |
| 0308 22 00 | Frozen | 30% | 0% or 5% | kg |
| 0308 29 00 | Other | 30% | 0% or 5% | kg |
| 0308 30 | Jellyfish (Rhopilema spp.) | 30% | 0% or 5% | kg |
| 0308 90 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 10 tariff items: 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: 10 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 |
|---|---|---|---|
| 0308 | Aquatic 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 | — | — |
| 030801 | In chilled or frozen form | 4.5% | Rs. 24.2 per Kg |
| 030899 | 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: 10 tariff items
China: the same goods (0308)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 28 in force and 2 expired under 0308. 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 |
|---|---|---|---|---|---|---|
| 0308.11.10.10 | Juveniles of Stichopus chloronotus暗色刺参的种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABEFPQ |
| 0308.11.10.90 | Sea cucumber fry海参种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0308.11.90.10 | Dark sea cucumbers, live, fresh or chilled活、鲜或冷的暗色刺参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABEFRSPQ |
| 0308.11.90.20 | Sea cucumbers, live, fresh or chilled活、鲜或冷的刺参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0308.11.90.90 | Other sea cucumbers, live, fresh or chilled活、鲜或冷的其他海参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.12.00.10 | Frozen dark-coloured spiny sea cucumbers冻的暗色刺参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABEFRSPQ |
| 0308.12.00.20 | Other frozen spiny sea cucumbers冻的其他刺参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0308.12.00.90 | Other frozen sea cucumbers冻的其他海参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.19.00.10 | Dark spiny sea cucumber, dried, salted or in brine干、盐腌或盐渍暗色刺参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABEFRSPQ |
| 0308.19.00.20 | Other sea cucumbers, dried, salted or in brine干、盐腌或盐渍的其他刺参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0308.19.00.90 | Other sea cucumbers, dried, salted or in brine干、盐腌或盐渍的其他海参 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.21.10.00 | Sea urchin spat海胆种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0308.21.90.10 | Sea urchins, live, fresh or chilled, for human consumption活、鲜或冷的食用海胆纲 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0308.21.90.90 | Other live, fresh or chilled sea urchins其他活、鲜或冷的海胆 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.22.00.10 | Frozen edible sea urchins冻食用海胆纲 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0308.22.00.90 | Other frozen sea urchins其他冻海胆 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.29.00.10 | Dried, salted edible sea urchins干、盐制食用海胆纲 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABURSPQ |
| 0308.29.00.90 | Other sea urchins, dried or salted其他干、盐制海胆 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.30.11.00 | Jellyfish spat海蜇种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0308.30.19.00 | Jellyfish, live, fresh or chilled活、鲜或冷的海蜇 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0308.30.90.00 | Jellyfish, frozen, dried or salted冻、干、盐制海蜇 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABRSPQ |
| 0308.90.11.10 | Live, fresh or chilled fry or spat of other endangered aquatic invertebrates活、鲜或冷的其他濒危水生无脊椎动物的种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0308.90.11.90 | Other seed of aquatic invertebrates其他水生无脊椎动物的种苗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0308.90.12.00 | Live, fresh or chilled sandworms, excluding spat活、鲜或冷的沙蚕,种苗除外 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0308.90.19.10 | Live, fresh or chilled other endangered aquatic invertebrates活、鲜或冷的其他濒危水生无脊椎动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABFERSPQ |
| 0308.90.19.90 | Other live, fresh or chilled aquatic invertebrates活、鲜或冷的其他水生无脊椎动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 9% | ABRSPQ |
| 0308.90.90.10 | Other frozen, dried or salted endangered aquatic invertebrates其他冻、干、盐制濒危水生无脊椎动物 | 7%MFN rate (no APTA concession on this line) | 7% | 9% | 0% | ABFERSPQ |
| 0308.90.90.90 | Other frozen, dried, salted aquatic invertebrates其他冻、干、盐制水生无脊椎动物 | 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
Previous0307Molluscs, 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 processOne level upChapter 03Fish and crustaceans, molluscs and other aquatic invertebratesNext0309Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
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.