Subheading · Chapter 04 · Section I, Live animals
HS 0410 90Insects and other edible products of animal origin, not elsewhere specified or included: other
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Customs duty
- 30%
- 3 tariff items
- GST now
- 5%
- Import policy
- Mostly Restricted
- Prohibited: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 20% to 25%
- On Indian goods
Codes under this subheading
3 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 |
|---|---|---|---|---|
| 0410 90 10 | Of wild animals | 30% | 5% | kg |
| 0410 90 20 | Turtle eggs and Salanganes’ nests (“birds’ nests”) | 30% | 5% | kg |
| 0410 90 90 | Other | 30% | 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 3 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
- Restricted: 2 tariff items
- Prohibited: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 11 | Insects and other edible products of animal origin, not elsewhere specified or included | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0410 90, and China's below.
China: the same goods (0410 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 0410 90. 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 |
|---|---|---|---|---|---|---|
| 0410.90.10.00 | Edible birds' nests燕窝 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | ABRSPQ |
| 0410.90.90.20 | Edible eggs of endangered freshwater turtles or sea turtles食用濒危河鳖或海龟的蛋 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 0% | ABFERSPQ |
| 0410.90.90.30 | Eggs of river turtles or sea turtles, for human consumption食用河鳖或海龟的蛋 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 9% | ABFERSPQ |
- 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
0410.90.10Edible birds' nests
0410.90.10.00Edible birds' nests燕窝
- Unit
- kg
- MFN import duty
- 25%
- Provisional import duty
- None
- General import duty
- 80%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- 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.Species (swallow species)品种(燕子的品种)
- 3.Form (bird's nest cups or broken bird's nest, bird's nest strips, etc.)外形(燕盏或燕碎,燕条等)
- 4.Water content含水量
- 5.GTIN
- 6.CAS
- 7.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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 20%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 12.5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 13.6%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0410901000101Birds' nests (raw)燕窝(毛燕)
- 0410901000102Bird's nests (edible)燕窝(食用燕窝)
- 0410901000103Bird's nests (products thereof)燕窝(燕窝制品)
- 0410901000104Edible bird's nests (with health food approval number)燕窝(具有保健食品批准文号)
0410.90.90Edible animal products, not elsewhere specified or included
0410.90.90.20Edible eggs of endangered freshwater turtles or sea turtles食用濒危河鳖或海龟的蛋
Other than eggs of endangered river turtles or sea turtles for human consumption食用濒危河鳖或海龟的蛋除外
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 27 Sep 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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.For food用途(食用)
- 3.GTIN
- 4.CAS
- 5.Other其他
0410.90.90.30Eggs of river turtles or sea turtles, for human consumption食用河鳖或海龟的蛋
- Unit
- kg
- MFN import duty
- 20%
- Provisional import duty
- None
- General import duty
- 70%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 27 Sep 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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.For food用途(食用)
- 3.GTIN
- 4.CAS
- 5.Other其他
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 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.