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
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0410 90 10Of wild animals30%5%kg
0410 90 20Turtle eggs and Salanganes’ nests (“birds’ nests”)30%5%kg
0410 90 90Other30%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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 11Insects and other edible products of animal origin, not elsewhere specified or included5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0410Insects and other edible products of animal origin, not elsewhere specified or included0.15%—

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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0410.90.10.00Edible birds' nests燕窝25%MFN rate (no APTA concession on this line)25%13%13%ABRSPQ
0410.90.90.20Edible 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
0410.90.90.30Eggs 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